Need an Amendment in GST Registration? We are here.

Changes to Business Name

• In instances where a GST name change is needed due to alterations in a business’s legal name, the GST registration certificate remains valid and does not require cancellation. Instead, the GST name change can be executed by amending the existing GST registration to mirror the new business name.
  • This amendment process involves submitting FORM GST REG-14 on the GST portal within 15 days following the event of the business name change.
  • Upon submission for the GST name change, the GST Officer must review the application and, if found satisfactory, approve the amendment to the business name within 15 working days using FORM GST REG-15.
  • Following approval, the amendment will be effective from the date the need for the change arose.

Changes to Address

• In case of any changes to the address of the principal place of business or any other area of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address includes:
  • For Own Premises: Any document supporting the premises’ ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
  • For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document supporting the Lessor’s ownership of the premises, such as the Latest Property Tax Receipt, Municipal Khata copy, or copy of the Electricity Bill.
  • For premises not falling under any of the above categories: A copy of the Consent Letter with any document in support of the consenter’s ownership of the premises, like a Municipal Khata copy or an Electricity Bill copy. The same documents may be uploaded for shared properties.
  • For rented/leased premises where the Rent/lease agreement is unavailable: An affidavit to that effect should be attached along with any document supporting the possession of the premises, like a copy of the Electricity Bill.

Changes in GST types

For changing composition to regular: The first step is to file an intimation for withdrawal from the Composition Scheme. On the GST portal, you file Form GST CMP – 04  to accomplish this. The intimation should be filed before the date of effect of the switch to the Regular GST Scheme.

For changing regular to composition :A regular taxpayer can choose to convert to the composition scheme by filing the GST CMP-02 form. However, you must meet the eligibility criteria for the scheme, such as having a turnover of less than Rs. 1.5 crore per annum. Once converted, you cannot issue taxable invoices or claim input tax credits.

Changes to Promoter Information

In case of 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, a GST amendment application must be filed within 15 days of such an event.
On receipt of an application for GST amendment, the concerned officer would approve the change or request for additional information within 15 days of application.

Changes to Mobile Number or Email ID

Any changes to the mobile number or email ID mentioned on the GST Common Portal can be made by the Authorized Signatory using his/her digital signature after an online verification process. Changes to a mobile number or email ID do not require filing a GST amendment application or verification by an Officer. Changes to email or mobile numbers in the GST common portal are considered routine changes.

Changes to PAN

If a business or PAN constitution changes, a GST Amendment application cannot be made. Only a new GST registration application in FORM GST REG-01 can be submitted for changes to PAN.