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GST Modification

Amendment of GST registration refers to updating or modifying the details provided during the initial GST registration. It enables registered individuals or entities to revise their registration information as needed, including changes to the business address, contact details, authorized signatories, business activities, or other relevant particulars.

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Why Should I Use Auriga Accounting of GST Modification?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST Modification.

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Complete your Filing

Complete Your GST Modification

Why Should I Use Auriga Accounting of GST Modification?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST Modification.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for Filing

Complete your Filing

Complete Your GST Modification

Overview
Details
Key Different
Eligibility
Limitations
Procedure
Timeline
Steps

OVERVIEW - GST Modification

After obtaining GST registration, businesses may need to update their details due to various changes, leading to a GST amendment. This refers to the process of modifying or updating the information provided during GST registration, such as business details, contact information, or other key particulars.

Keeping GST registration details accurate and up-to-date is essential for maintaining compliance with tax regulations and avoiding potential penalties. It ensures that any changes in business operations or structure are properly reflected in official records.

After obtaining GST registration, businesses may need to update their details due to various changes, leading to a GST amendment. This refers to the process of modifying or updating the information provided during GST registration, such as business details, contact information, or other key particulars.

Keeping GST registration details accurate and up-to-date is essential for maintaining compliance with tax regulations and avoiding potential penalties. It ensures that any changes in business operations or structure are properly reflected in official records.

What is Annual Compliance For a One person Company?

Who Can Update GST Modification​ Details?

The following individuals and entities are eligible to apply for amendments to their GST registration on the GST portal:

  • New GST registrants & regular taxpayers
  • TDS and TCS registrants, UN bodies, embassies, and other notified persons with a UIN
  • GST practitioners
  • Online Information and Database Access or Retrieval (OIDAR) service providers
  • Non-resident taxable persons

When Can a Business Update or Correct GST Modification​ Details?

A business can modify its GST registration details in the following cases:

  1. During the application process, while the registration is still being processed.
  2. After registration is approved, if the business needs to update or correct any details.

 

Core and Non-Core Fields in GST Modification​ Details

GST registration details are classified into core and non-core fields. This classification helps taxpayers understand whether an amendment requires approval from the jurisdictional tax officer.

  • Core fields require tax officer approval for amendment. However, if no action is taken within the stipulated time, the amendment is automatically approved.
  • Non-core fields do not require approval and are automatically updated upon filing the amendment application.

Core Fields in GST Registration

The following details are considered core fields:

  • Business name (Legal Name) – Provided there is no change in PAN.
  • Principal and additional places of business – Except when there is a change of state.
  • Addition or deletion of stakeholders – Such as promoters, partners, Karta, Managing Committee members, or CEO.

Non-Core Fields in GST Registration

All other fields apart from core fields are classified as non-core fields, including:

  • Addition, deletion, or modification of bank details
  • Business details
  • Description of goods and services
  • Editing state-specific information (except when changing states)
  • Updating authorized signatories or representatives
  • Modifying details of existing stakeholders (e.g., promoters, partners, Karta)
  • Minor modifications in existing principal and additional places of business

To change the mobile number or email address of an authorized signatory, taxpayers must submit Form GST REG-14 and verify the change online through the GST portal.

Key Differences Between Core and Non-Core Fields

Core Fields

Non-Core Fields

Require tax official verification and approval

Do not require tax official approval

Can PAN and State Be Changed in GST Registration?

  • PAN cannot be changed within an existing GST registration. If there is an error in the PAN or a change in business structure (e.g., from proprietorship to partnership), the taxpayer must apply for a new GST registration using Form GST REG-01.
  • If the principal place of business shifts to another state, a new GST registration is required, as the GSTIN (GST Identification Number) is state-specific. This means the existing registration must be canceled, and a fresh application must be submitted.

Eligibility Criteria for Amendment of GST Modification​

Taxpayers belonging to any of the following categories can apply for an amendment to their GST registration:

  • New registrants & regular taxpayers
  • TDS/TCS registrants, UN bodies, embassies, and other notified persons with a UIN
  • Non-resident taxable persons
  • GST practitioners
  • Online Information and Database Access or Retrieval (OIDAR) service providers

Limitations in GST Modification Amendments

Certain details cannot be modified within the GST registration framework. These include:

  • PAN Card Details: Since GST registration is directly linked to the PAN number, any changes to PAN information are not allowed. If a change in PAN is necessary due to business restructuring, a new GST registration must be applied for.
  • Change in Business Type: If a business undergoes a structural change requiring a new PAN (e.g., converting from proprietorship to partnership), it cannot be updated under the same GSTIN. Instead, the existing registration must be canceled, and a new GST registration must be obtained.
  • Relocation to a Different State: GSTINs are state-specific. If a business shifts its principal place of operation to another state, the existing GST registration must be canceled, and a new registration must be applied for in the new state.
  • Modifying the Primary Authorized Signatory: A primary authorized signatory cannot be changed directly. Instead, a new primary signatory must be added first, after which the old one can be removed.

Procedure for Amending GST Modification​

To amend your GST registration, follow these steps on the GST Common Portal:

  1. Application Filing
  • Log in to the GST Common Portal and initiate an amendment application.
  • Specify whether the amendment is for core fields or non-core fields.
  1. Selecting the Amendment Type
  • Core Amendments: Choose the specific core field to modify, such as:
    • Business details
    • Principal or additional place(s) of business
    • Promoter/partner details
  • Non-Core Amendments: Select the appropriate non-core field that requires an update.
  1. Editing and Document Upload
  • Enter the revised details within the selected field(s).
  • Upload supporting documents, if required (e.g., address proof for a change in business location, ID proof for changes in promoter/partner details).
  1. Submission and Verification
  • Provide a reason for the amendment and its effective date.
  • Click ‘Save and Continue’ to proceed.
  • Verify the amendment application using:
    • DSC (Digital Signature Certificate)
    • E-signature
    • EVC (Electronic Verification Code)
  • Upon successful submission, an Application Reference Number (ARN) will be generated, and an acknowledgment will be sent to your registered contact details.
  1. Review and Approval (For Core Field Amendments)
  • A tax officer will review the amendment request.
  • If approved, an approval order will be issued, and an updated registration certificate will be provided.
  • If rejected, a notification will be sent to the registered contact details.
  1. Automatic Update (For Non-Core Field Amendments)
  • Non-core field amendments are automatically updated upon submission.
  • No tax officer approval is required.
  • Changes take effect from the event date that triggered the amendment.

Timeline for GST Modification​

When a taxpayer needs to modify their GST registration, they must adhere to a specific timeline:

  1. Application Submission
  • The taxpayer must apply for amendments on the GST portal and submit the necessary documents within 15 days of identifying the need for modification.
  1. Approval with GST REG-14 Form
  • Once the amendment application is submitted using Form GST REG-14, and approved by the tax officer, the requested changes will be updated in Form GST REG-06.
  1. 15-Day Saving Period
  • The amendment application can be saved for up to 15 days, allowing time to complete and submit the required details.
  1. Automatic Removal
  • If the application is not submitted within 15 days, it will be automatically removed from the system.

Steps to Amend Core Fields in GST Modification​

Follow these steps to amend core fields in your GST registration:

Step 1: Log in to the GST Portal

  • Navigate to Services > Registration > Amendment of Registration Core Fields.

Step 2: Select the Core Field to Amend

  • Choose one of the following sections for modification:
    • Business details
    • Principal place of business
    • Additional place(s) of business
    • Promoter/partner details

Step 3: Modify and Upload Supporting Documents

  • Make the necessary additions, deletions, or edits.
  • Upload supporting documents where required, such as:
    • Address proof (for changes in the principal place of business).
    • ID proof (for updates in partner/promoter details).

Step 4: Submit Amendment Application

  • Provide a reason for the amendment and its effective date.
  • Click ‘Save & Continue’ to proceed.

Step 5: Verification and Acknowledgment

  • Verify the application using:
    • DSC (Digital Signature Certificate)
    • E-signature
    • EVC (Electronic Verification Code)
  • Once verified, an Application Reference Number (ARN) is generated.
  • An acknowledgment is sent within 15 minutes to the registered email ID and mobile number of the authorized signatory.

Step 6: Approval or Rejection by Tax Officer

  • The tax officer reviews the application:
    • If approved, an approval order (Form REG-15) is issued, and an updated registration certificate is made available for download.
    • If rejected, a notification is sent via email and mobile.
    • The changes take effect from the date of the event.

Steps to Amend Core Fields in GST Modification​

Follow these steps to modify core fields in your GST registration:

Step 1: Log in to the GST Portal

  • Navigate to Services > Registration > Amendment of Registration Core Fields.

Step 2: Select the Core Field for Amendment

  • Choose the appropriate core field tab:
    • Business details
    • Principal place of business
    • Additional place(s) of business
    • Promoters/partners details

Step 3: Edit and Upload Supporting Documents

  • Make the necessary changes by adding, deleting, or modifying details.
  • Upload supporting documents where applicable:
    • Principal place of business → Address proof (not required for additional places of business).
    • Promoter/partner details → ID proof.

Step 4: Provide Amendment Details

  • Enter the reason for the amendment and its effective date.
  • Click ‘Save & Continue’ to proceed.

Step 5: Verification and Acknowledgment

  • Verify the application using:
    • DSC (Digital Signature Certificate)
    • E-signature
    • EVC (Electronic Verification Code)
  • Once verified, an Application Reference Number (ARN) is generated.
  • Acknowledgment is sent to the registered email ID and mobile number within 15 minutes.

Step 6: Review and Approval by Tax Officer

  • The tax officer will review the amendment request:
    • If approved, an approval order (Form REG-15) and the updated registration certificate will be available for download.
    • If rejected, a notification is sent via email and SMS.
  • The amendment becomes effective from the date of the event.

Important Note:

  • If an ARN is already generated for a core field amendment under review, no further amendments can be submitted until the previous one is processed.

Steps to Amend Non-Core Fields in GST Modification​

Step 1: Log in to the GST Portal

  • Navigate to Services > Registration > Amendment of Registration Non-Core Fields.

Step 2: Select the Non-Core Field for Amendment

  • Choose the non-core field tab you need to update.

Step 3: Edit and Submit Changes

  • Add, delete, or modify details as needed.
  • Upload any required documents where applicable.
  • Click ‘Save & Continue’ to proceed.

Step 4: Verification and Automatic Approval

  • Verify the amendment using DSC, E-signature, or EVC.
  • After submission, a success message will appear.
  • Within 15 minutes, an acknowledgment will be sent to the registered email and mobile number.
  • The Primary Authorized Signatory will receive an SMS and email with the ARN.

Automatic Update for Non-Core Fields

  • Unlike core fields, non-core field amendments are automatically approved after submission.
  • The change will be effective from the date of the event.

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