GST Modification

GST registration modification is a process where a taxable person under GST is allowed to make any change or amendment in his GST registration. After obtaining GST registration, if there are any changes in the information furnished by the taxable person at the time of registration, he can make an application for the GST amendments. The taxable or registered person is required to file an application in Form GST REG 14 to the proper officer within fifteen days of the occurrence of those changes.  

On filing of application by the taxable person, the jurisdictional officer is required to verify the application and approve the amendment within the next fifteen working days in form GST REG 15. On approval, the amendment will be made applicable in the GST registration certificate.  

Every registered person and a person to whom UIN has been assigned (for example, UN Bodies and Embassies) are eligible to file GST amendment. 

What are the fields (core and non-core) in GST registration? 

When a taxable person applies for a GST registration, he is required to furnish specified information on the GST common portal. That information is divided into two fields i.e., core field and non-core field.  

If there is any change in the core fields, the taxable person is required to obtain prior approval of the jurisdictional officer. However, no approval is required in case of non-core field. Any amendment in the non-core field will be updated automatically after filing of the application under GST REG 14.  

The information considered as Core-fields are as follows:  

• Name of the business (legal name if there is no change in PAN)  
• Any addition or deletion in stakeholders like promoter, Karnataka, CEO 
• Principal and additional place of business (other than any change in the state)  

The information considered as Core-fields are as follows:  

• Any addition or deletion or modification in bank details of the taxable person  
• Business details  
• Description of goods and services  
• State specific information (not being a change of state)  
• Authorized signatories or representatives  
• Details of existing stakeholders 

Details that can be modified in GST registration  

A taxable person can make changes in the core and non-core fields of GST registration.  

However, the following three details which cannot be changed in a GST Registration and a fresh application for GST registration must be made: 

1. Change in PAN 
2. Change in the constitution of business resulting in change of PAN 
3. Change in Place of Business from one State to Another   

• The taxable person filing an application for GST modification online needs to furnish the amended information along with the form GST REG 14.
• If the change is in principal and additional place of business, the proof of address for the new location needs to be provided with the application.  
• If the change is in promoter or stakeholder, the detail of the new promoter needs to be filed. It includes identity proof, address proof and photograph of the promoter along with a GST declaration for authorized signatory.

The process to be followed for amending the core fields is as follows:  

Step 1: visit the GST common portal i.e., gst.gov.in and login with your username and password  

Step 2: After that, select "amendment of registration core fields" from the registration menu under the service tab given at the top left of the screen  

Step 3: then select the information that you need to change for example business details. Then click on the edit icon.  

Step 4: Make the desired changes, fill the date of amendment and reason for amendment. Then click on the save button to save your changes.  

Step 5: once you have made all the desired changes, click on continue which is given at the right end corner of the screen  

Step 6: After you have made all the necessary changes and saved them, go on to the verification details tab. This is for the authentication of the details submitted in the form.  

Step 7: complete the verification as an authorized signatory using e-signature (DSC) or EVC.  

Step 8: on successful verification, an application reference number will be generated, and acknowledgment will be sent to the applicant on the registered email id and phone number. 

Step 9: After this, the jurisdictional officer will process the application.  

• In case of approval, form GST REG 15 will be generated which the applicant can download from the portal along with the amended registration certificate.  

• The jurisdictional officer shall serve a Show Cause Notice (SCN) within 15 days of receipt of the application. You must provide a reply within 7 days of receipt of SCN.  

If the officer finds the reply to be satisfactory, application will be approved, and Amended Registration Certificate can be downloaded. 

If the reply is found to be dissatisfactory or you fail to provide a reply, the application will be rejected.  

The process to be followed for amending the non-core fields:  

Step 1: login to the GST portal then go on to the amendment of registration non-core fields under registration menu given under the services tab 

Step 2: select the non-core fields that you need to amend and make the desired changes. You need to upload the supporting documents wherever required  

Step 3: once you have made the changes, click on save and then continue  

Step 4: After this, complete the verification through the authorized signatory using e-signature (DSC) or EVC  

Step 5: After successful verification application reference number will be generated and an acknowledgment will be sent to the applicant on his registered email and phone number.  

The amendment in non-core fields does not require approval from the tax official. Hence the changes will be automatically updated after the successful verification of the application.  

Note: the changes in the registration will take effect from the date of occurrence of the event or change.