What details can be changed after GST Registration?

Author
By Sakshi Shah on March 26, 2019

GST Registration means allotment of a GST Number or GSTIN to the taxpayer who is liable to collect GST from its customers and pay it to the government. They can claim the credit of taxes paid on purchases before making payment of tax.

Once the registration certificate is issued, the taxpayer might want to change registration details on the GST Portal. This is called Amendment of Registration under GST. The taxpayer can make an application from his account on the GST Portal.

The following list of details can be changed after GST Registration:

1. Core Fields

To change the Core fields after GST Registeration, the taxpayer must take specific approval from the assessing officer. It includes changes in the following:

  • Legal name of the business
  • Address of the principal place of business
  • Address of the additional place of business
  • Addition, retirement or deletion of the responsible person like Karta, partner, director, trustee etc. who handles the day to day business activities.

2. Non-Core Fields

After GST registration the taxpayer can directly change the Non-Core fields from the login on the GST Portal using online verification. It does not require any approval from the assessing officer. It includes changes in the following fields:

  • Registered mobile
  • Registered email
  • Bank account details
How do I change the email ID and phone number in a GST registration? Email or Mobile can simply be changed by making an application from your login on the GST Portal.

The following list of details cannot be changed after GST Registration:

By making an application for amendment of GST Registration, you cannot change the following details after GST Registration :

1. Change in PAN – GSTIN allotted to a registered dealer is based on the PAN. Thus, a fresh application for registration must be made when there is a change in PAN.

2. Change in Constitution of Business – When the constitution i.e. proprietorship, partnership, company, trust etc changes, there is a change in PAN too and thus registration cannot be amended.

3. Change in Place of Business to another State – The first 2 digits of GSTIN represents the State code making the registration state specific. Therefore, whenever there is a change in state, cancel the existing registration and apply for new registration for the state in which the business is relocated.

How can I change my details after GST Registration?

FAQs

1. Who can make an application to amend or change details in GST registration?

Every dealer registered under GST can make an application to change or update the details in his registration. It may be a non-resident taxable person, casual taxable person, regular dealer, composite dealer, TDS/ TCS registrant etc.

2. Can PAN be changed after GST Registration?

No, after GST registration PAN (Permanent Account Number) cannot be changed. This is because GST Number or GSTIN in based on the PAN of the entity.