Under GST, once the Registration Certificate is issued, the taxpayer might want to change registration details on the GST Portal. This is called the Amendment of Registration under GST. The taxpayer can make an application to change GST Registration details i.e. Core Fields and Non-Core Fields from his account on the GST Portal.
Taxpayer can change following details on GST Portal
- Core Fields
To change the Core fields after Registration, 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.
- Non-Core Fields
After registration the taxpayer can directly change the Non-Core fields from the login on the Portal using online verification. It does not require any approval from the assessing officer. It includes changes in the following:
- Registered mobile
- Registered email
- Bank account details
How to change Non-Core Fields in GST Registration
- Login to GST Portal
Login to your account on the GST Portal with valid credentials.
- Navigate to Amendment of Registration Non-Core Fields
Go to Services > Registration > Amendment of Registration Non-Core Fields.
- Non-Core Fields
The application form is displayed with both core and non-core fields. The non-core fields that can be amended are shown in an editable form.
- Update details
Click on the desired tab and make the required changes.
Click on the verification tab, select the authorised signatory, enter the place and sign the application using DSC or EVC.
- Success Message
A success message is displayed and a copy of acknowledgement is sent to the registered email and mobile.
- Amendment auto-populated
Amendment of a non-core field is auto-populated since it does not require approval from the tax officer.
How to change Core Fields in GST Registration
Step-1: Login to your account on the GST Portal with valid credentials.
Step-2: Go to Services > Registration > Amendment of Registration Core Fields.
Step-3: The application form will appear on the screen. The fields that can be changed are shown in an editable form.
Step-4: Click on the desired tab and make the required changes.
Step-5: Click on the verification tab, select the authorised signatory, enter the place, and sign the application using DSC or EVC.
Step-6: A success message will appear on the screen and the system sends a copy of the acknowledgment to the registered email and mobile.
Step-7: Amendment of a core field requires approval from the tax officer. When the application is approved or rejected, the GST system sends a notification to the registered mobile and email.
Step-8: If the GST officer approves the application, the applicant can download the amended registration certificate from the account on the GST Portal.
Taxpayer cannot amend following details on GST Portal
- 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.
- 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 changed.
- Change in Place of Business to another State – The first 2 digits of GSTIN represent 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.
No, the taxpayer cannot change the PAN (Permanent Account Number) after registration. This is because GST Number or GSTIN is based on the PAN of the entity.
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 deductor, TCS collector, etc.
Yes. The taxpayer can save the application to change details on GST Portal. However, if the taxpayer does not submit the application within 15 days from the date of starting the application, the system will cancel the application.
The government does not charge any fees for the process of changing details in the GST registration. A GST Practitioner or a Chartered Accountant may charge professional fees for their services.