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HOW TO AMEND / CORRECT DETAILS IN GST REGISTRATION ON GST PORTAL

  • by CA. Ena Kansal

(The author is a Practicing Chartered Accountant and a renowned Trainer with an exposure in Direct and Indirect Taxes. She has delivered several presentations at ICAI, ICSI and other professional forums on topics pertaining to GST. Author can be reached at gst@apurvkansal.co.in or 8109825451)

 

(Only for Private Circulation)

Many of us have got our GST registration but only to find certain mistakes in it. Also, we have searched throughout the GST portal to edit the details, but found nothing in it. This is because the edit option has not been activated by the government yet.

As said, after a long haul, the government has said that edit option shall be activated from 17th July, 2017 and people will be able to edit the details in GST portal or in GST registration certificate.

Types of changes for GST registration certificate-

As per GST rules, there are two types of changes assigned under GST law:

  • Changes made in core fields: Only three fields are regarded as core fields which are as follows:
    • Legal name of the business
    • Principle place of business or additional place of business
    • Addition, deletion of partner, director etc.
  • Changes made in noncore fields: Other than above three fields, all the other fields are noncore fields and can be changed instantly.

To make any changes in core fields, the changes shall be approved by the proper officer. For making any changes in noncore fields, no approval shall be required.

 How to change/update the details in GST registration/migration-

To file any change in GST registration certificate or GST migration on GST portal, a Form GST 14 shall be filed online along with the documents relating to change. E.g. if change is relating to address, then a proof for new address should also be uploaded on the website.

Let us see the complete procedure relating to change in GST registration certificate:

Step 1 – Look for option after 17th July, 2017 on gst portal

Earlier you have been finding the edit option in the GST portal but failed to find any because the option was not enabled by the government. Now the government has decided to enable the edit option in the GSTN portal so that details can be easily edited. Hence, the first step is to login into the GST portal with your login credentials.

Step 2 – File form GST REG 14 Online on GST portal

To change any details in GST registration or any details on the portal, you need to file the GST REG 14 form online along with the supporting documents. As said, for core fields, the approval of proper officer shall be required. For noncore fields, no approval shall be required.

Step 3 – Upload the supporting docs and authentication

For update in core fields, the supporting documents shall be required to be uploaded. Once application is filed, the same is authenticated via EVC or digital signature.

Step 4 – Approval by proper officer and issuance of order

For update in core fields, any changes done shall be approved by the proper officer and the order shall be issued in Form GST REG 15. However, for noncore fields like updating mobile and email of authorised signatory shall not require any inspector approval.

For updating email and mobile number, the electronic verification shall take place and details shall be verified by one time password (OTP).

Step 5 – Details updated

Once approval is given by the proper officer in GST REG 15, the details shall stand amended from the date of the occurrence of the event warranting, such amendment.

How to download new GST registration after amendment

Once the GST changes are approved, the new GST registration certificate shall be available to download from the GST website after login.


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