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Every person registered under GST has a login to the GST portal, wherein, they can perform all compliance activities including filing of returns, payment of tax, etc. An important feature given in the GST portal is the facility to make amendments in GST registration details. There can be many scenarios where a business needs to edit its registration details.

For example: The business address has changed or there is a change in the mobile number of the authorised signatory. In these scenarios, businesses do not need to visit the Government office any more for change in registration details. The entire process of amendment in GST registration details can be done online. The status of your application for amendment in GST registration can be tracked online and no fees are applicable for amendment of registration details. In this blog, let us understand how a person can amend his/her registration details. This can be broken down into 3 categories:

a. Change of Permanent Account Number (PAN) of the business
b. Amendment in core fields of registration
c. Amendment in non-core fields of registration

Change of PAN of the business

When there is a change in the constitution of the business which results in change of the Permanent Account Number (PAN) of the registered person, the person should apply for a fresh registration.

Amendment in core fields of registration

Core fields of registration are the following:

  1. Legal name of the business
  2. Address of the principal place of business or any additional place(s) of business
  3. Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business

An amendment in the core fields of registration requires approval from an assessing officer.

Amendment in non-core fields of registration

Non –core fields of GST registration are all the fields other than the core fields. For example: Change in mobile number of the authorized signatory, change in bank account details etc.

Amendment of the non-core fields of registration does not require approval from an assessing officer and they are updated automatically.

In the upcoming blogs in this series, we will see the steps to amend the core and non-core fields of GST registration.

Also refer: Amendment in core fields of GST registration , Amendment of GST Registration – Non Core Fields

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