Business entities that have already registered for GST may require the GST amendment in the future. To address this possibility, provisions have been laid down in the GST laws that enable changing a few details even after the application is processed and GST registration completed. However, only information such as directors, place of business, principal business address, etc. can be changed. It is worth noting that the PAN of the business cannot be changed under any circumstances.
The GST modification process as per the rules is simple, and GST modification online is also possible. It can be done by filing REG-14 Form. There are two types of modification that can be done:
Amendment in core fields – In this type of amendment core fields like business details, principal place of business, promoter /partner details, and additional place of business can be modified. A GST officer will approve the change.
Amendment in non-core fields – All other fields other than core fields are changed through this option, and it is approved within 24 hours.
Registration particular can be changed through the modification process. This can be done easily through GST modification in core and non-core fields.
Non-core fields are changed within 24 hours on submission of application. Modification in core fields takes a maximum of 15 days.
Since the whole process of amendment is online, it is transparent, fast, and avoids any in-person interaction with authorities.
Arrange and provide Basic documents as per the list provided by us
Make the payment of modification fees
We will Complete the rest of modification process.
Modified GST certificate will be provided to you
One can apply for modification when there are changes in registration particulars. Core fields can be changed by filing REG-14. Any change in core field requires authorisation by GST officer. The modification request is processed maximum within 15 days. Other changes in non-core fields will be done immediately on the processing of the request.
Other changes in Non-core fields will be done immediately on processing of request.
All other fields other than core are non core.
Amendment in core/non-Core fields is done online. Go to GST portal and login to the account, select service from the top menu, and then select registration. You will see two option, amendment in core fields and amendment in non-Core fields, Select the option, go to the relevant tab, change the information, save the form, and complete the verification.
If GST officer needs any clarification, he will issue form GST REG-03, the applicant needs to submit the reply in GST REG-04 within seven days.
For changes in core fields, the timeline is of 15 days, and for non-core fields, the change will be done immediately on the processing of modification request.
Supporting documents required in case of changes in core fields with the reason of change; for example, if the address of business has changed, it will need supporting address proof.
Amended GST certificate can be downloaded from the portal after approval of amendment. Go to service from the top menu. Select user services, select view download certificate, and download the latest amended certificate.