How to Update GST Details - Change Address, Place, and More

Existing taxpayers are required to complete registration as the initial and critical procedure under the GST regime. Failure to register would result in the denial of the GSTIN number, which serves as the principal identification number of the taxpayer. Consider the following scenario: If, during the process of obtaining or receiving GST registration, the information provided to the GST Common Portal is modified. A GST registration amendment application may then be submitted. There are various circumstances in which amendments to registration may become necessary, including alterations to business information, contact numbers, addresses, or other relevant details.

GST Registration Amendement Application

In the event that any information changes subsequent to registration, the taxpayer is required to submit an Application for Amendment of Registration in the form GST REG-14 within a period of 15 days. Applications for Amendments to Registration fall into two distinct categories:

• Registration Core fields: This registration process necessitate the endorsement of tax officials.
• Registration Non-Core Fields: GST registration non-core fields are automatically updated following a successful filing and do not necessitate sanction from a tax official.

The subsequent table illustrates the specific information that has been designated as fundamental fields and is subject to modification:

Who can apply for amendment application?

Any taxpayer registered under the GST and falling into one of the following categories may submit the Amendment of Registration application:

• Novice Registrants and Regular Taxpayers
• Notified Person with UIN 
• Non-Resident Taxable Person 
• GST Practitioner 
• Online Details and Database Access or Retrieval Service Provider 
• TDS/TCS Registrants, UN Bodies, Embassies, and Others

How to Change Principal Place of Business in GST

GST FORM REG-14 may be submitted in the event of any alterations to the address of the principal place of business or any other business location. In the amendment application for GST registration, documentation of address for the new location must be included in the event of an address change. Examples of accepted proof of address are:

• For Own Premises: Any supporting documentation such as the most recent property tax receipt, a copy of the municipal Khata, or a copy of the electricity bill that demonstrates ownership.
• For leased or rented premises: A copy of the valid rent/lease agreement accompanied by any document attesting to the lessor's ownership of the premises, such as the most recent property tax receipt, municipal Khata copy, or electricity bill copy.
• For properties that do not fall into the aforementioned categories: A copy of the consent letter accompanied by any document attesting to the consenter's proprietorship of the premises, such as a copy of the municipal khata or an electricity bill. The identical files may be uploaded to shared properties as well.
• In the case of rented or leased premises without the rental or lease agreement, an affidavit attesting to this fact, accompanied by a supporting document such as a copy of the electricity bill, shall suffice.
• In the event that the applicant is a SEZ developer or their principal place of business is situated in a SEZ, they are obligated to transmit the requisite documents and certificates issued by the Government of India.

Within 15 days following the modification, all address changes that are documented in the GST site must be changed. The GST office will approve a change of address request within 15 days of receiving it. The date the event occurred that warranted the amendment would be the date the amendment was approved by the officer.

Also Read: How to Download GST Certificate from GST Portal Without Login

How to Change Trade Name in GST

• A modification to the legal name of a company does not necessitate the revocation of the GST registration certificate. It is possible to modify the current GST registration in order to incorporate the new business name. 
• To amend the GST portal with a changed business name, a FORM GST REG-14 must be filed within 15 days of the change.
• When a business name change application is submitted, the GST Officer is obligated to review the application and grant approval on FORM GST REG-15 within a period of 15 working days. 
• The Amendment would become effective upon approval, commencing from the date the event justifying the Amendment transpired.

How to Change Promoter Information

• A GST amendment application must be submitted within 15 days of the occurrence of any change involving partners, directors, Karta, the Managing Committee, the Board of Trustees, the Chief Executive Officer, or an equivalent individual who is accountable for the day-to-day operations of the organisation.
• The officer in charge of the GST amendment would either grant approval for the change or request supplementary information within 15 days of the application date, following receipt of the application.

How to Change Mobile No. or Email ID

• Following an online verification process, the Authorized Signatory may use his or her digital signature to amend any information regarding the email address or mobile number listed on the GST Common Portal. 
• Modifications to an email address or cellphone number don't need to be verified by an officer or need the filing of a GST amendment application. 
• Routine adjustments include updating your mobile number or email address on the GST common site.

How to Change PAN Number in GST Portal

When the constitution of a business or PAN is amended, it is not possible to submit an application for a GST Amendment. For modifications to a PAN, only a fresh GST registration application in FORM GST REG-01 may be submitted.

What Fields Cannot be Amended Using the Application for Amendment of Registration?

A request for an amendment to the registration cannot be submitted in the event that a change in the place of business, PAN, or constitution of business causes the PAN to be relocated from one state to another.

• A Change in PAN does not qualify for an Application for Amendment of Registration, as GST registration is PAN-dependent. A new registration application must be submitted in the event that an individual's PAN changes.
• A request to amend the registration form is not permissible when the business constitution is modified, as this would necessitate a modification to the PAN.
• In the same way that GST registrations are state-specific, the Application for Amendment of the Registration form cannot be completed in the event of a change in place of business from one state to another. Consider that you are considering moving your company to a different jurisdiction. You must then terminate your current registration voluntarily and submit an application for a new one in the state to which you are relocating your business.

Disclaimer: This article is meant for educational purposes only and does not carry any legal or persuasive value. Taxwink shall not be responsible for any loss or damage caused to any person from use of the information contained in this article. Readers are therefore requested to act diligently and under consultation with any professional before applying the information contained in this article. For any user support mail at: support@taxwink.com