As mentioned above, Altering PAN card information is impossible because GST registration is directly linked to the PAN number.
GST Registration Amendment Procedure
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📞 Get in Touch with Us
Call or WhatsApp us for a free expert consultation. We help you understand whether the change is core or non-core under GST.
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📄 Document Submission
Submit required documents such as amended address proof, ownership documents, new partner/Karta details, business name change certificate, or branch proof depending on the amendment type.
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💳 Fee Payment
You pay only required fees securely via UPI, bank transfer, or online payment link.
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📤 Filing & Department Liaison
We file the amendment online and track its status. For core amendments, we follow up with the GST officer and respond to queries (if any).
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📬 Approval & Download
Once approved, you are provided with updated GST Registration Certificate.
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🔧 Post-Registration Support
We facilitate Monthly, Quarterly as well as Annual return filing, eWay Bills along with Book keeping services for your amended GSTIN.
GST related Compliances
Monthly Returns
A monthly summary of all the Purchases and Sales are reported via a specified Return before specified dates.Quarterly Returns
A quarterly summary of all the Purchases and Sales are reported via a specified Return before specified dates.Annual Returns
A true and whole summary of all the returns filed throughout the year is compiled in an Annual return.Book Keeping
Records of all the purchases and sales are to maintained in a specified format provided by the department.Special Audit
As per the guidelines of department, as it deems fit, tax payers are directed to undergo a Special Audit for the specified period.eWay Bill
A mandatory document required for movement of goods from one place to another. Generated before movement of Goods.Eligibility Criteria for Amendment of GST Registration
Changes in Constitution
Changes in the Constitution of Business. Such as change of Proprietorship into Partnership. Basically change of PAN.
Change of Authorised Signatory
When Authorised signatory is changed or replaced, amendment need to be filed.
Change in Business
Changes in Business activities need to be reflected in the GSTIN.
Changes in Place of Business
Changes in the Principal Place of Business needs to be reflected in the GSTIN.
Additional Place of Business
Addition of or changes in Additional Place of business also needs to be recorded.
Change in Taxpayer type
Conversion of Regular taxpayer into Composite taxpayer and vice versa needs to be recorded too.
Limitations in GST Registration Amendments
PAN Card Details:Â
Change in Business Type:Â
Under GST, changing your business type to require a new PAN is not straightforward; it typically involves cancelling your existing GST registration and applying for a new one.
Moving Between States:
Similarly, when a business relocates its primary place of operation from one state to another, it modifies the GSTIN. Consequently, this situation necessitates cancelling the existing GST registration and submitting a fresh application for a new GST registration in the new state.
Modifying the Primary Authorized Signatory:Â
Changing the primary authorized signatory requires adding a new primary signatory; without fulfilling this condition, updating the primary signatory in GST registration is not possible.
Changes
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:Â 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:Â 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:Â 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:Â 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 – 04Â 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.
GST Amendment Time Limit
Notification Deadline
Taxpayers must be informed of changes to their GST details on the common portal within 15 days following the event that necessitates the change through a GST amendment application.
Officer Approval
The designated officer is tasked with verifying and approving the amendment application within 15 working days from its receipt. Approval makes the amendment effective retroactively from the date of the event prompting the change.
Notice for Additional Information
Suppose the amendment application is deemed unjustified or the documents are incomplete or incorrect. In that case, the officer may issue a notice for the taxpayer to provide additional information or clarification within 15 days
The taxpayer has seven days from receiving the notice to submit the necessary clarification or further details.
Approval
Upon a satisfactory response from the taxpayer, the officer will approve the GST amendment application.
Automatic Amendment
Suppose the officer does not act within 15 days of receiving the amendment application or within seven working days of receiving additional information or clarification. In that case, the registration certificate will be automatically amended as requested. The amended certificate will be available on the Common Portal.
Rejection
The officer may reject the application if the taxpayer’s response is insufficient.
GST Amendment FAQ's
What is the GST registration amendment?
GST registration amendment refers to making changes or updating the information provided during the initial GST registration. It allows registered taxpayers to modify details such as address, contact information, business structure, authorized signatory, etc.
Why do I need to amend my GST registration?
There are various reasons why you need to amend your GST registration. Some common scenarios include changes in business address, contact details, addition or removal of partners, directors, or authorized signatories, change in business name, or any other modification that affects the information provided during registration.
What documents are required for a GST registration amendment?
The documents required for a GST registration amendment may vary depending on the nature of the changes you are making. Commonly required documents include proof of address (such as utility bills, rent agreement, or ownership documents), identity proof (such as PAN card, Aadhaar card, or passport), and other relevant supporting documents specific to the changes being made.
Is there a time limit for filing a GST registration amendment?
Yes, there is a time limit for filing a GST registration amendment. Any changes in the registration should be filed within 15 days from the change date. It is essential to update the registration promptly to avoid any non-compliance issues.
Can I amend my GST registration multiple times?
Yes, you can amend your GST registration multiple times per the requirement. There is no specific limit on the number of amendments you can make. However, ensuring the accuracy of the information provided during the initial registration is advisable to minimize the need for frequent amendments
How long does it take for a GST registration amendment to be processed?
The time taken to process a GST registration amendment can vary. Generally, the GST authorities aim to process the application within 15 days from submission date. However, it may take longer if any further verification or clarification is required.
What happens after the GST registration amendment is approved?
Once the GST registration amendment is approved, the updated details will reflect in your GST registration certificate and on the GST portal. Ensuring that the amended details are accurate and match your business operations is essential.
Is there any fee for filing a GST registration amendment?
Yes, there is a time limit for filing a GST registration amendment. Changes should be filed within 15 days from the date of the change. It is essential to initiate the amendment process promptly to ensure compliance with the regulations.
What are the common reasons for amending GST registration?
Common reasons include changes in business address, contact details, business structure, authorized signatory, business name, or any other relevant information.
Is there a time limit for filing a GST registration amendment?
Yes, there is a time limit for filing a GST registration amendment. Changes should be filed within 15 days from the date of the change. It is essential to initiate the amendment process promptly to ensure compliance with the regulations.
Are there any fees for filing a GST registration amendment?
No, there are no specific fees for filing a GST registration amendment.
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