Amendment in GST Registration: Core and Non-Core Fields

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The GST Registration obtained by the taxpayer has to be changed for some reason or another, like a change of the Principal Place of address, or due to the expansion of the business, a new place of business has to be added, or a change in the authorised signatory, or a change in the contact details. Whatever the reason, the taxpayer must make changes to the GST Registration on the GST Portal.

The changes in the GST Portal are classified into two broad categories for making changes to the GST Registration, and they are.

  1. Application for Amendment of Core Fields in Registration
  2. Application for Amendment of Non-Core Fields in Registration

Amendments in Core Fields

Whenever a taxpayer intends to change the core fields, the same will be routed through the jurisdictional officer for approval. Core fields refer to the legal name, principal place of business, the addition or deletion of partners or directors, etc.

For changes in core information in the registration application, the taxable person will apply for amendment within 15 days of their occurrence, along with relevant documents relating to such changes.

The following areas require the approval of a jurisdictional or proper officer:

  1. The legal name of the business
  2. Address of the principal place of business (PPOB)
  3. Additional place of business (APOB)
  4. Addition, deletion, or retirement of partners or directors, Karta, Managing Committee Board of Trustees, is responsible for the day-to-day affairs of the business.
  • If the proper officer believes that the amendment is not required or the document(s) furnished are incomplete, they will issue a show cause notice (SCN) within 15 days of receipt of the application.
  • The taxpayer required to change the core fields has to reply within seven days of receiving the notice.
  • Upon receipt of the information, the jurisdictional or proper officer will accept it if the required information is furnished or reject it if they are unsatisfied with the documents furnished.
  • The changes are deemed approved if the officer accepts them within 15 days of submitting the application or within 7 days of receiving the reply to the SCN.
  • The officer can reject the application or reply only after giving an opportunity for PH.
  • An amendment to the core field is deemed to be accepted or rejected under SGST or UTGST if the same is accepted or rejected under the CGST Act.
  • The date of amendments or changes to the core fields cannot be before the application date except in the case of an Order passed by the Commissioner, and they must adhere to the conditions specified by the Commissioner.
  • In case of a change of PAN, it is recommended to apply for a new registration, as GSTIN is based on PAN numbers.

Also Read: Understanding GST Threshold Limit: Calculating the Registration Requirement

Amendments in Non-Core Fields

Non-core fields refer to details that are not legal in nature but are required for the day-to-day operations of the business of the taxpayer, like the name of the person, email ID, mobile number, etc.

Any changes to the non-core field do not require the approval of the jurisdictional or proper officer.

The GST Registration Certificate is amended with changes to the non-core fields accordingly.

It is highly recommended to change the registration details immediately on changes in the principal place of business or additional place of business, as they are very critical and any delay can attract a levy of penalty and the nonavailability of input tax credit.

It is also recommended to update the same on your cloud or mobile-based bill book apps immediately upon changes being reflected on the GST Portal.

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CMA Mallikarjuna Gupta Director - Indirect Taxes
CMA Bhogavalli Mallikarjuna Gupta is a qualified CMA with over two decades of experience in the areas of Tax Advisory, Litigation, ERP Development & Implementation. He is also regular faculty at NACIN, RTI, ICAI and various other colleges.

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