In the regular course of business, we encounter certain changes which directly affect our registration particulars under GST. Some examples of these changes are:-
Change in Trade Name
Change in registered office address from one place to another.
Change in bank details
Addition/Modification of additional place of business
Change in Communication details viz. Mobile Number and Email
* Change of Authorized Signatory
* Switching between Composition scheme and Regular Taxpayer
* Modification of ownership viz. Addition, deletion or retirement of partners or directors,
* Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business.
When any particulars of registered dealer change then Goods and Service Tax Registration (GST) amendment required.
What are the types of amendment in GST?
Amendment in GST are of two types.
1. Changes in Core Field of GST registration
Core Fields are the fields that require approval from the Proper Officer. It takes 15 days to get approved from a proper office to amend the Core Fields. Changes under the Core Fields includes-
Change in Legal Name of the business;
Change in address of the principal place of business;
Change in additional place of business 2. Changes in Non-Core Field of GST registration
Changes in Non Core Field do not require any approval from a proper office. These amendments can be easily done online by the registered person. Non-Core Fields includes all the fields except those, which are covered under core fields.
Some GST Registration Fields which Cannot Be Changed:
Amendment in the details of PAN cannot be done as GST registration is based on PAN;
Modification in place of business from one state to another state is not possible as GST registration.
How long does it take to get GST amend?
Normally it takes 10 to 15 working days.
Preparation of application Shop and establishment
Submission of application
Approval from GST Department
Amendment GST Certificate