Modifying the information provided at the time of GST registration through a formal procedure is known as a GST registration revision. Changes to the legal name and address of the business, as well as the combinations of directors or partners, have an impact on the need for GST registration amendment procedures. Contact information is also updated as part of these procedures. Maintaining your registration data actively will allow you to comply with regulations and avoid fines while maintaining uninterrupted business operations.

Types of Amendments in GST Registration

Core fields and non-core fields are two separate field groups included in applications to change GST registration.

1. Fundamental Fields

A GST officer must approve the modification of core fields in a GST registration before it may be reviewed. Every time the officer doesn't answer within the allotted time, an automated procedure takes over.

Among the core fields are:

a. Only when the PAN number stays constant may the company name be changed.

b. The primary office address and any other sites.

2. Fields That Are Not Core

Since tax official interaction is not required, the GST interface permits instant updates that are approved automatically.

Among the non-core fields are:

1. Details of a bank account

2. Information about business activities

3. Product or service information

4. When the user does not alter the state information itself, they can alter state-specific details.

5. Any small changes made to addresses already in the system record.

6. The personal information of promoters or partners who keep their current status without being replaced can be updated instantly using the GST site.

For Core Fields

1. Open the GST Portal and log in.

Have you navigated straight to Services > Registration > Modification of Registration Core Fields?

2. Pick the Appropriate Tab

Choose one of the pertinent tabs:

a. Principal Business Location

b. Business Information

c. Advertisers

d. Addictable Business Location

3. Revise the Necessary Fields

Upload supporting documentation and make the necessary edits, additions, or deletions.

4. Justification for the Amendment

Give a clear explanation of the change's purpose and its effective date.

5. Confirmation and Submission

Use DSC, e-signature, EVC, or a special ARN (Application Reference Number) to submit the application.

6. Officer's approval

The officer updates the GST registration certificate and grants approval in REG-15 if everything is in order.

Fields That Are Not Core

1. Open the GST Portal and log in.

Go to Services > Registration > Modification of Non-Core Registration Fields.

2. Choose Tabs That Are Not Core

These consist of contact information, company activity, and bank account details.

3. Revise the Data

After making the required adjustments, save the form.

4. Confirmation and Submission

Verify everything with DSC/EVC. An ARN will be sent to you immediately.

Timeline

The time frame for the GST Registration Amendment Process is well-organised. During the allotted 15 working days, the submitting GST officer must analyse the revision application and decide whether to accept or reject it. The taxpayer can now access Form GST REG-06 as a result of the update request for certification. When the officer finds inconsistencies or requires more information, he will send a notice for clarification to applicants.

1. Business information: Trade name (if no PAN change) and legal name of the company

2. Address: Main Business Location, Secondary Business Location

Non-Core Fields :

1. Bank Accounts: Adding or changing information on a bank account.

2. Authorised Signatory: Adding or changing who is allowed to sign

3. Business Activity: Goods and Services Description (HSN/SAC codes)

4.Contact Details: Mobile number and email address

5.Other: Modifications to the company's charter or information unique to a state

A key mechanism for ensuring the correctness and compliance of company data in GST is the GST Registration Amendment Process. To avoid legal issues, clear tax filing, and possible penalties, all modifications to GST core fields or contact information must be made correctly during the application process.

To ensure continuing operations, every business has to have a thorough understanding of the GST Registration Amendment Rules in addition to the most recent compliance criteria. Keeping your GST registration information current allows you to comply with regulatory requirements and show your company partners and clients that you are accountable and transparent.