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Need to Amend Your GST Registration?
Update your GST details hassle-free with IncorpX. Expert support for core and non-core field amendments under Section 28 of CGST Act!
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Simply fill the above form to get started.
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Amend Your GST Registration
Our GST experts handle the complete amendment process - from document preparation to portal filing and officer follow-up.
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GST Amendment Package
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Core/Non-Core Field Identification
Document Preparation & Verification
Form GST REG-14 Filing
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GST Registration Amendment is the process of modifying or updating the details furnished during GST registration on the GST portal (www.gst.gov.in). Under Section 28 of the Central Goods and Services Tax (CGST) Act, 2017, every registered taxpayer who needs to change any particulars of their registration - whether it is the business name, address, partners, or contact details - must apply for amendment by filing Form GST REG-14.
The GST amendment process is categorized into two types: Core Field Amendments (changes that require verification and approval by the proper officer within 15 working days) and Non-Core Field Amendments (changes that are auto-approved immediately upon submission). This distinction ensures that critical business identity changes are properly verified while routine updates can be processed instantly.
Common reasons for GST amendment include change in business name following a RoC name change, relocation of the principal place of business, addition or removal of partners or directors, change in business constitution, updating bank account details, and modifying contact information. Failure to update registration details within the prescribed timeline can lead to compliance issues, penalties, and disruption of business operations.
At IncorpX, we provide comprehensive GST Registration Amendment services across India. Our team of GST experts handles everything from identifying the correct amendment type and preparing documents to filing Form REG-14 on the portal and following up with the proper officer for approval, ensuring a seamless experience for taxpayers.
What is GST Amendment?
GST Amendment (also called GST Registration Modification or GST Detail Change) refers to the formal process of updating or correcting the registration particulars submitted to the Goods and Services Tax Network (GSTN). It is governed by Section 28 of the CGST Act, 2017 and Rule 19 of the CGST Rules, 2017.
Every registered taxpayer is legally obligated to keep their GST registration details current and accurate. When any information changes - whether due to business restructuring, relocation, change in management, or even simple updates like a new phone number - the taxpayer must file an amendment application within 15 days of the change occurring.
The amendment process is divided into two categories based on the nature of the fields being changed. Core fields relate to the fundamental identity of the business (such as legal name and principal place of business) and require the proper officer's approval. Non-core fields relate to operational details (such as email, phone, bank account) and are approved automatically upon submission.
Key Aspects of GST Amendment:
Legal Mandate:
Section 28 of the CGST Act makes it mandatory for taxpayers to update registration details within 15 days of any change.
Two Categories:
Core fields require officer approval (15 working days); non-core fields are auto-approved instantly.
Form REG-14:
The prescribed application form for all GST amendments, filed electronically on the GST portal.
Deemed Approval:
If the proper officer does not act within 15 working days, core field amendments are deemed approved automatically.
Did You Know?
Under Section 28 of the CGST Act, if you fail to update your GST registration details within the prescribed timeline, the proper officer can initiate proceedings for suspension or cancellation of your registration. Keeping your GST details updated is not just good practice - it is a legal obligation.
Core vs Non-Core Fields in GST Amendment:
Understanding the distinction between core and non-core fields is essential for GST amendment. The classification determines the approval process, timeline, and documentation requirements for your amendment application.
Aspect
Core Field Amendment
Non-Core Field Amendment
Fields Covered
Legal name of business, principal place of business address, addition/deletion of partners/directors
Email, mobile number, bank account details, authorized signatory, additional place of business
Approval Process
Requires verification and approval by the Proper Officer
Auto-approved immediately upon submission - no officer intervention
Timeline
15 working days from the date of application submission
Instant - changes reflect immediately on the GST portal
Deemed Approval
Yes - if officer does not act within 15 working days, amendment is deemed approved
Not applicable - auto-approved by the system
Show Cause Notice
Officer may issue SCN in Form REG-18 if not satisfied with the application
Not applicable - no SCN can be issued for non-core changes
Minimal - cancelled cheque, ID proof, authorization letter
DSC/EVC Required
Yes - mandatory for submission
Yes - mandatory for submission
Effective Date
Date of order of approval by the officer or date of deemed approval
Date of submission on the GST portal
Important Note!
PAN changes are NOT allowed through the GST amendment process. If your PAN changes (due to change in business constitution), you must cancel the existing GST registration and apply for a fresh registration with the new PAN. Similarly, inter-state address changes require cancellation and re-registration in the new state.
When to File a GST Amendment:
A GST amendment is required whenever there is a change in the information provided during registration. Below are the common scenarios that trigger the need for an amendment:
Change of Business Name: When the legal name of the business changes (e.g., company name change via RoC) while PAN remains the same
Address Relocation: When the principal place of business is shifted to a new address within the same state
Addition of Partners/Directors: When new partners, designated partners, or directors are added to the business
Removal of Partners/Directors: When existing partners or directors resign, retire, or are removed from the business
Change in Business Constitution: When the nature of business entity changes (e.g., proprietorship to partnership) without PAN change
Additional Place of Business: When a new branch, warehouse, godown, or office location is added
Bank Account Changes: When bank account details are updated, added, or removed
Contact Information Updates: When email address, mobile number, or authorized signatory changes
Step-by-Step GST Amendment Process:
The GST amendment process is entirely online through the GST portal. At IncorpX, we handle the complete process on your behalf. Here's the step-by-step procedure:
Step 1: Login to the GST Portal
Visit www.gst.gov.in and log in using your GSTIN credentials (username and password). Navigate to the dashboard. Ensure you have a valid DSC or Aadhaar-linked mobile number for EVC verification before starting the amendment process.
Step 2: Navigate to Amendment of Registration
Go to Services → Registration → Amendment of Registration Core Fields (or Non-Core Fields). The portal will display your current registered details across multiple tabs - Business Details, Principal Place of Business, Additional Places of Business, Authorized Signatory, and Partners/Directors.
Step 3: Select the Field to Amend
Choose the specific tab and field you wish to modify. For core fields (business name, address, partners), the amendment requires officer approval. For non-core fields (email, phone, bank details), the change is auto-approved. Each tab displays existing details alongside editable fields.
Step 4: Fill in Updated Details & Upload Documents
Enter the new or updated information in the relevant fields. Upload supporting documents such as rent agreement, RoC certificate, partnership deed, or board resolution as applicable. Documents must be in PDF or JPEG format within prescribed size limits. Double-check all details for accuracy.
Step 5: Submit Application (DSC/EVC)
Verify all amended details and sign the application using Digital Signature Certificate (DSC) for companies and LLPs, or Electronic Verification Code (EVC) via Aadhaar-linked mobile for proprietors and partnerships. An ARN (Application Reference Number) is generated upon successful submission.
Step 6: Officer Approval (Core Fields Only)
For core field amendments, the application is routed to the proper officer for verification. The officer must approve, reject, or issue a Show Cause Notice within 15 working days. If no action is taken, the amendment is deemed approved automatically. Non-core amendments take effect immediately without this step.
Get your GST details updated in just 1-15 working days with IncorpX!
What Are the Documents Required for GST Amendment?
The documents required for GST amendment vary based on the type of change. Here's a comprehensive list organized by amendment type:
Amendment Type
Required Documents
Additional Requirements
Business Name Change
RoC Certificate of Name Change, Updated MOA/AOA, Board Resolution
PAN must remain the same; name change must be registered with RoC first
Address Change (Intra-State)
New rent agreement or ownership deed, latest utility bill (electricity/water), NOC from property owner
Address must be within the same state; inter-state changes require new registration
Addition of Partners/Directors
Updated partnership deed or board resolution, PAN card, Aadhaar card, address proof, and photograph of new partner/director
Ensure minimum partner/director requirements are maintained
Constitution Change
Certificate of Incorporation (if becoming a company), partnership deed, LLP agreement, or relevant registration document
Only applicable if PAN does not change; otherwise requires fresh registration
Bank Account Update
Cancelled cheque or first page of passbook, bank statement showing account details
Non-core - auto-approved upon submission
Contact Information
No documents required for email and mobile number changes
Non-core - auto-approved; OTP verification on new contact details
Authorized Signatory Change
Authorization letter or board resolution, PAN card, Aadhaar card, and photograph of new signatory
Non-core - auto-approved upon submission
Core Field Amendment - Detailed Process:
Core field amendments involve changes to the fundamental identity of the business and require verification by the proper officer. Here's what you need to know about the detailed process:
Filing the Application
The taxpayer files Form GST REG-14 on the GST portal with the proposed changes and supporting documents. An ARN is generated upon submission. The application is then routed to the jurisdictional proper officer for verification.
Officer Verification
The proper officer examines the application, verifies the supporting documents, and may conduct physical verification if required (especially for address changes). The officer has 15 working days to take action from the date of application submission.
Show Cause Notice (If Applicable)
If the officer is not satisfied with the application, they issue a Show Cause Notice (SCN) in Form GST REG-18. The taxpayer must respond within 7 working days with clarifications and additional supporting documents using Form GST REG-19.
Approval or Rejection
If satisfied, the officer approves the amendment via Form GST REG-15, and the updated details reflect on the GST portal. If rejected, the officer issues an order in Form GST REG-05 with recorded reasons. The taxpayer can appeal against the rejection order.
Deemed Approval
If the proper officer does not take any action (approve, reject, or issue SCN) within 15 working days, the amendment is automatically deemed approved by the GST system. This provision under Section 28 ensures taxpayers are not held up by officer inaction.
Non-Core Field Amendment - Quick & Auto-Approved:
Non-core field amendments are designed for routine operational updates that do not affect the fundamental identity of the business. These changes are processed instantly without any officer involvement.
Instant Effect: Changes take effect immediately upon submission on the GST portal - no waiting period
No Officer Approval: The system automatically approves non-core changes without routing to any officer
Minimal Documentation: Only basic supporting documents are required (cancelled cheque, ID proof, etc.)
No SCN Risk: Non-core amendments cannot be challenged or rejected through Show Cause Notices
Covered Changes: Email, mobile number, bank details, authorized signatory, additional place of business
OTP Verification: For contact detail changes, OTP verification is required on the new email/mobile number
Timeline & Fees for GST Amendment:
Understanding the timeline and cost involved in GST amendment helps you plan the process effectively. Here's a detailed breakdown:
Amendment Type
Processing Time
Government Fee
IncorpX Fee
Non-Core Field Amendment
Instant (same day)
₹0 (NIL)
Starting ₹1,999
Core Field - Name Change
7-15 working days
₹0 (NIL)
Starting ₹1,999
Core Field - Address Change
7-15 working days
₹0 (NIL)
Starting ₹1,999
Core Field - Partner/Director Change
7-15 working days
₹0 (NIL)
Starting ₹1,999
Core Field - Constitution Change
10-15 working days
₹0 (NIL)
Starting ₹1,999
SCN Response & Re-Submission
Additional 7-15 working days
₹0 (NIL)
Included in package
Note: There is no government fee for GST amendment. The entire process is free on the GST portal. IncorpX charges professional fees for documentation preparation, portal filing, officer follow-up, and SCN response support. The timeline mentioned above is from the date of application submission on the GST portal.
Common Issues in GST Amendment & How to Resolve Them:
GST amendment applications can sometimes face issues. Here are the most common problems and their solutions:
Issue
Reason
Resolution
Amendment application rejected
Insufficient or incorrect supporting documents, mismatch in details
Review the rejection reason in Form REG-05, correct documents, and re-apply with a fresh Form REG-14
Show Cause Notice (SCN) issued
Officer needs clarification or additional evidence for the proposed change
Respond within 7 working days using Form REG-19 with detailed clarifications and supporting documents
Amendment pending beyond 15 days
Officer has not acted on the application within the prescribed timeline
The amendment is deemed approved automatically; check portal status or escalate to the jurisdictional commissioner
Unable to amend certain fields
PAN change or inter-state address change is not allowed through amendment
Cancel existing registration and apply for fresh registration with the new PAN or in the new state
Portal technical errors
GST portal server issues, session timeout, or upload failures
Clear browser cache, try during off-peak hours, or raise a ticket on the GST helpdesk
DSC/EVC verification failure
Expired DSC, mismatch in signatory details, or Aadhaar not linked
Renew DSC, ensure signatory PAN matches authorized person, or update Aadhaar-mobile linking
Benefits of Timely GST Amendment:
Keeping your GST registration details updated is essential for compliance and smooth business operations. Here's why timely amendment matters:
Legal Compliance
Stay compliant with Section 28 of the CGST Act. Avoid penalties, notices, and risk of registration suspension for outdated details.
Accurate GST Returns
Updated registration ensures your GST returns, invoices, and e-way bills reflect correct business details, preventing mismatches and rejections.
Seamless ITC Claims
Correct business address and entity details are essential for smooth Input Tax Credit (ITC) claims. Mismatched details can lead to ITC reversals.
Banking & Finance
Updated GST certificate with correct details is required for bank account operations, loan applications, and financial transactions.
Government Tenders
Accurate GST registration is mandatory for government tender participation. Outdated details can disqualify your bid.
Business Credibility
Current and accurate GST details on the GSTN portal build trust with customers, suppliers, and partners who verify your registration.
Join 15,000+ businesses who trust IncorpX for GST services!
Related GST Services:
Along with GST Amendment, we offer a complete suite of GST services to keep your business fully compliant:
Timely filing of GSTR-1, GSTR-3B, GSTR-9, and other returns. Stay compliant and avoid late fees and penalties.
Frequently Asked Questions About GST Registration Amendment
Understanding the GST amendment process can be confusing due to different rules for core and non-core fields. We've compiled answers to the most frequently asked questions to help you navigate the process confidently.
Whether you need to change your business name, update your address, add a partner, or modify bank details, these FAQs cover everything about GST Registration Amendment under Section 28 of the CGST Act, 2017.
GST Registration Amendment is the process of modifying or updating the details provided during GST registration. Under Section 28 of the CGST Act, 2017, registered taxpayers can amend both core and non-core fields of their GST registration by filing Form GST REG-14 on the GST portal.
Core Fields: Include legal name of business, address of principal place of business, addition/removal of partners or directors, and state-specific details. These require approval from the proper officer within 15 working days.
Non-Core Fields: Include email address, mobile number, bank account details, authorized signatory, and additional place of business. These are auto-approved immediately upon submission without officer intervention.
The following are classified as core fields in GST amendment:
Legal name of the business (as per PAN)
Principal place of business address (within same state)
Addition, deletion, or retirement of partners or directors
Change in constitution of business (e.g., proprietorship to partnership)
These changes require verification and approval by the assigned proper officer.
No, PAN cannot be changed through the GST amendment process. If there is a change in PAN (due to change in business constitution), the existing GST registration must be cancelled and a fresh GST registration must be obtained with the new PAN. The GST portal does not allow PAN modification through REG-14.
To file a GST amendment, follow these steps:
Log in to the GST portal (www.gst.gov.in) using your credentials
Navigate to Services → Registration → Amendment of Registration
Select the field you wish to amend (core or non-core tab)
Enter the updated details and upload supporting documents
Submit the application using DSC or EVC
An ARN (Application Reference Number) is generated upon successful submission.
Documents vary based on the type of amendment:
Name Change: Board Resolution, RoC Certificate of Name Change, updated MOA/AOA
Address Change: New rent agreement or ownership deed, latest utility bill, NOC from property owner
Partner/Director Change: Updated partnership deed, board resolution, identity and address proof of new partner/director
Constitution Change: Certificate of Incorporation, partnership deed, or relevant registration document
For core field amendments, the proper officer must approve or reject the application within 15 working days from the date of submission. If no action is taken within this period, the amendment is deemed approved automatically. Non-core amendments take effect immediately upon submission without any approval process.
If the proper officer is not satisfied with the amendment application, they will issue a Show Cause Notice (SCN) in Form GST REG-18. The taxpayer must respond within 7 working days with clarifications and additional documents in Form GST REG-19. If the response is satisfactory, the amendment is approved. Otherwise, the officer may reject the application with reasons in Form GST REG-05.
No, there is no government fee for filing a GST amendment application. The process of amending GST registration - both core and non-core fields - is completely free of charge on the GST portal. You only need to pay professional fees if you engage a consultant or CA to handle the amendment on your behalf.
No, you cannot change your business address to a different state through the amendment process. GST registration is state-specific. If you relocate to a different state, you must cancel your existing GST registration and apply for a fresh GST registration in the new state. Intra-state address changes (within the same state) can be done through core field amendment.
Adding an additional place of business is classified as a non-core amendment. Log in to the GST portal, go to the amendment section, select the 'Additional Places of Business' tab, and add the new address with supporting documents (rent agreement, utility bill, consent letter). The change takes effect immediately upon submission.
Yes, changing the authorized signatory is a non-core amendment. Navigate to the amendment section on the GST portal, update the authorized signatory details under the non-core fields tab, upload the identity proof, address proof, and authorization letter of the new signatory, and submit. The change is auto-approved immediately.
Form GST REG-14 is the application form used for amending GST registration details. It is filed electronically on the GST portal and covers both core and non-core field amendments. The form captures the original registered details, the proposed changes, and supporting documentary evidence for verification.
For non-core amendments, pending returns do not affect the amendment process. However, for core field amendments, the proper officer may consider the compliance status of the taxpayer. It is advisable to file all pending GST returns before applying for core amendments to avoid complications or delays in approval.
Bank account details are classified as non-core fields. Log in to the GST portal, navigate to Services → Registration → Amendment, select the non-core fields tab, update the bank account details (account number, IFSC code, bank name, branch), upload a cancelled cheque or bank statement as proof, and submit. The change takes effect immediately.
The Proper Officer is a GST authority designated to process core field amendment applications. Their role includes:
Verifying the amendment application and supporting documents
Approving the amendment if satisfied with the details
Issuing a Show Cause Notice (SCN) if clarification is needed
Rejecting the application with recorded reasons if not satisfied
The officer must act within 15 working days; failing which, the amendment is deemed approved.
Yes, if your business name has changed but the PAN remains the same (e.g., company name change via RoC), you can amend the legal name through the GST core field amendment. Submit Form REG-14 with the RoC name change certificate, updated MOA/AOA, and board resolution. The proper officer will verify and approve within 15 working days.
Deemed approval means if the proper officer does not take any action (approve, reject, or issue SCN) on a core field amendment application within 15 working days from the date of filing, the amendment is automatically considered approved by the GST system. This provision ensures timely processing and prevents indefinite delays in amendment requests.
Yes, you can track the status of your amendment application on the GST portal. Navigate to Services → Registration → Track Application Status, enter your ARN (Application Reference Number), and check the current status. The status can be - Pending for Verification, Approved, Show Cause Notice Issued, or Rejected.
At IncorpX, we provide end-to-end GST amendment services:
Free consultation to identify the correct amendment type (core/non-core)
Complete documentation preparation and verification
Filing of Form GST REG-14 on the portal
Response to Show Cause Notices (if issued)
Tracking and follow-up until amendment is approved
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