In this article, we will discuss what a business owner needs to do if he/she has to change or update the GST registration details.There may be a need to modify registration details later on due to mistakes made while applying for GST registration or due to any changes during

the course of the business over a period of time. It is also called the amendment of GST registration details as per the GST law in form REG-14.

The fields of a GST registration application are classified as core and non-core fields. Through this, the taxpayer can identify and know whether or not a particular field being amended requires the jurisdictional tax official’s approval for amendment, if it happens to be a core field. Whereas, amendment of non-core fields are automatically approved once the amendment application is filed. However, in the case of core fields, if the tax officer does not approve within a stipulated time period, then it is considered automatically approved.

Business name, (Legal Name) if there is no change in PAN

Principal and additional places of business (other than any change in the State)

Addition or deletion of stakeholders such as promoters or partners or Karta or Managing Committee or CEO

The rest of the fields other than the core fields, mentioned above, will be called the non-core fields under GST. These include:

• Addition or deletion or modification of bank details
• Business details
• Description of goods and services
• Editing state-specific information (Not being any change of State)
• Authorised signatories or representatives
• Modifying details of existing stakeholders such as promoters or partners or Karta
• Minor modifications in existing principal and additional places of business

Change in PAN.

Change in Constitution of Business resulting in change of PAN.

Change in Place of Business from one State to other

Who can file the Application for Amendment of Registration?

Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

• New Registrants & Normal Taxpayers

• TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN

• Non Resident Taxable Person

• GST Practitioner

• Online Information and Database Access or Retrieval Service Provider

n case of requirement of any modification in the GST registration, a taxpayer needs to submit the application with required documents for amendments on GST portal within 15 days. After GST REG 14 amendment form approval, the changes will be corrected in form GST REG 06.

The application for amendments of registration can be saved for 15 days. However, if an applicant fails to submit the application for any reason, the application for amendments will be removed automatically.