Information About GST Amendment
What is amendments in GST
Registration details?
GST
registration requires various details of an applicant. Once an applicant has
registered under GST, there might be a need to make amendments to the
particulars of the registration. Given this scenario, the applicant needs to
file an application for amendment of GST registration in order to make
amendments to the details furnished. To apply for amendment of GST
registration, one must understand the two categories.
Application
for the amendment of core fields – requires approval from GST Authorities
Application
for the amendment for non-core fields – Does not require approval from GST
Authorities
What are core fields?
Following
fields of the registration application are called core fields.
·
Name
of the Business, (Legal Name) if there is no change in PAN
·
Addition
/ Deletion of Stakeholders
·
Principal
Place of Business (other than change in State) or Additional Place of Business
(other than change in State)
What are non-Core Fields?
Fields of
the registration application except legal name of the business, Addition/
deletion of stakeholder details and principal place of business or Additional
place of business are called non-core fields.
Non-core
fields are available for editing, and changes in it are auto populated in
registration of the taxpayer. No approval is required from the Tax Official if
any amendments are made to these fields by the taxpayer
Who can file the Application for
Amendment of Registration?
Any taxpayer
of following category, registered under GST, can file Application for Amendment
of Registration:
(A) New
Registrants & Normal Taxpayers
(B) TDS/ TCS
Registrants, UN Bodies, Embassies & Other Notified person having UIN
(C) Non
Resident Taxable Person
(D) GST
Practitioner
(E) Online
Information and Database Access or Retrieval Service Provider
Can amendments be made to the
information submitted in the Registration Application?
Once the
applicant is registered under GST, the need for amendments in registration may
arise due to several factors such as a change in address, change in contact
number, and change in business details and so on. In order to amend any
information post registration, the taxpayer needs to file an Application for
Amendment of Registration.
Application
for Amendment of Registration, can be categorized in two types:
·
Application
for Amendment of Core fields in Registration
·
Application
for Amendment of Non-Core fields in Registration
Which fields CANNOT be amended using
the application for Amendment of Registration?
Application
for Amendment of Registration cannot be filed when there is:
·
Change
in PAN.
·
Change
in Constitution of Business resulting in change of PAN.
·
Change
in Place of Business from one State to other.
Application
for Amendment of Registration cannot be filed for change in PAN because GST
registration is PAN-based. You need to make fresh application for registration
in case there is change in PAN.
Application
for Amendment of Registration form cannot be filed for change in Constitution
of Business as it results in change of PAN.
Similarly,
Application for Amendment of Registration form cannot be filled if there is
change in place of business from one state to the other because GST
registrations are state-specific. If you wish to relocate your business to
another state, you must voluntarily cancel your current registration and apply
for a fresh registration in the state you are relocating your business.
For More Information visit @
For GST Registration & GST
Amendments
Phone
No. +91 91122 55597
Email
: support@gstregistrationonline.org
Website:
www.gstregistrationonline.org
.
For GST Compliance & GST
Surrender
Phone
No. +91 91122 11467
Email : returns@gstregistrationonline.org
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