Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration

Application for Amendment of Registration, can be categorized in two types:

• Application for Amendment of Core fields in Registration
• Application for Amendment of Non-Core fields in Registration

What are core fields?

• Name of the Business, (Legal Name) if there is no change in PAN
• Addition / Deletion of Stakeholders
• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)

What are non-core fields?

Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.

Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.

Which fields CANNOT be amended using the application for Amendment of Registration?

• Change in PAN.
• Change in Constitution of Business resulting in change of PAN.
• Change in Place of Business from one State to other.

How can I add Bank Account details?

You can add Bank details by filing a non-core amendment application.

Can I delete the Primary authorized signatory?

Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.

Document for amendment relating to Additional Places of Business?

• Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

Can a taxpayer add more than one bank account?

Yes, a taxpayer can add up to 10 bank accounts on the GST portal.

What happens if I don’t update my bank details on time?

In case you do not update your bank details, you will be shown a warning message when you log in. Click the File Amendment button and the page for non-core amendment will be displayed. Update your bank details and submit the application.

Why SIMBLE BOOKS for GST Amendment of Registration?

Amendment of Registration under GST takes around 1 to 3 working days subject to the availability of the government portal and the submission of documents by the client.