FAQ’s on Application for Amendment of GST Registration. Examine all concerns related to amendment in GST Registration with there services. GST New Registration are begun with 25-06-2017 and lot of user can make mistakes in GST Registration so here we provide total guide for how you anybody can make Changes in GST Registration We invite the Constitutional Amendment (GST) Bill passed by the Parliament. This is among the biggest Tax reforms given that Independence. This will bring brand-new opportunities in addition to challenges for the all specialists. Hopefully, GST will be carried out by July 1,2017 Now check more details for “ FAQ’s on Application for Amendment of GST Registration” from listed below …
Application for Amendment of GST Registration– Core Fields
1 What is an Amendment Application OR What is an Application for Amendment of Registration?
A taxpayer registered under GST by filing either of the below registration applications:
- a) Application for New Registration,
- b) Application for Registration as TDS/TCS,
- c) Application for allocation of UIN to UN Bodies, Embassies, Other Notified person) or
- d) Application for Registration for Non Resident Taxable Person) or
- e) Application for Enrolment as GST Practitioner or
- f) Application for Registration by a Non-Resident Online Service Provider
Shall file “Application for Amendment” in case of any modification in any of the particulars, registration details of the Taxpayer.
n case of modifications relating to the any of the Core fields (which does not lead to the cancellation of registration the application for change would opt for processing by the Tax Official.
On submission of Application for Amendment, system will take <15> minutes to validate the form. On successful validation, Application Reference Number (ARN) would be created and intimated to the taxpayer.
As soon as the application is approved and modified Registration Certificate is generated.
2 From where do I access the Application for Amendment of Registration– Core Fields?
Log into the Taxpayers’ Interface with your user credentials and navigate using the following course:
Services > Registration > Amendment of Registration– Core Fields
Reference screenshot:
3. Can I submit an Amendment Application for modification in PAN?
Amendment application can’t be filled for change in PAN since GST registration is PAN based.
4 Can I submit an Amendment Application for modification in constitution of company?
No, Amendment application can’t be filled for modification in constitution of company as it leads to change of PAN. You may, however, submit a change application in case your PAN will not change as an outcome of the change in constitution of business. This can occur only when you come from the following categories and if the brand-new entity also belongs to one of the following classifications:
| Constitution Code as per PAN | Constitution as per GST Application |
| C | Private Limited Company;-LRB- |
| C | Public Limited Company;-LRB- |
| A or B or K or T | Society/ Club/ Trust/ AOP;-LRB- |
| C | Public Sector Undertaking;-LRB- |
| C | Unlimited Company;-LRB- |
| F | Limited Liability Partnership;-LRB- |
| C | Foreign Company |
| F | Foreign Limited Liability Partnership |
This implies, for instance, if you want to alter an entity’s constitution from a Society to Club or Association of Persons or Trust, it is possible to do so using the Amendment kind because PAN does not need to change.
5. Can I file an Amendment Application for change in place of organization from one state to another?
No, Amendment application form can’t be filled for modification in location of company from one state to the other since GST registrations are state-specific. If you want to move your organization to another state, you need to voluntarily cancel your existing registration and obtain a fresh registration in the state you are moving your company to.
6. By when must I file an Amendment Application in case of any modification in the core fields of my registration?
You need to file the Amendment Application within 15 days from the date of change.
Keep in mind: An alert will be sent out to the Tax Authority pointing out the days of delay in filing of application for change in case date of filing is more than 15 days from the date of modification.
7 Can I save the Amendment Application? If yes, for how long?
Yes, you can conserve your Amendment Application for a maximum of 15 days before sending it on the GST Portal after which it will be automatically purged by the system.
8 Do I need to digitally sign the Amendment Application before submitting it on the GST Portal?
Yes, just like your registration application, you need to digitally sign the Amendment Application before sending it on the GST website.
Application for Amendment of Registration– Non-Core Fields
What are the objectives of this performance?
taxpayer registered under GST by submitting either of the listed below registration applications:
- a) Application for GST New Registration,
- b) Application for Registration as TDS/TCS,
- c) Application for allotment of UIN to Other Notified individual,
- d) Application for Registration for Non Resident Taxable Person or
- e) Application for Enrolment as GST Practitioner
- f) Application for Registration by a Non-Resident Online Service Provider
Shall file “ Application for Amendment” in case of any change in any of the registration information of Taxpayer
In case of changes relating to any of the fields other than Name of Business or Principal Place of Business or Additional Place of Business or any addition/ removal of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, accountable for daily affairs of the business (which does not cause the modification of registration), no approval from the Proper Officer is required.
Do I require approval type Tax Officials in case I wish to change my e-mail address or mobile phone number?
In case of changes associating with any of the fields aside from Name of Business or Principal Place of Business or Additional Place of Business or any addition/ deletion of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, accountable for everyday affairs of the business (which does not lead to the change of registration), no approval from the Proper Officer is required.
Therefore, such modifications can be made by the taxpayers themselves on the GST Portal
Are there any fields I will not have the ability to modify?
All fields other than the below listed fields are auto-filled and readily available for modifying, wherein no approval is required from the Tax Authority.
- 1. Name of Business;-LRB- .
- 2. Principal Place of Business:
- 3. Additional Places of Business; and
- 4. Addition/ Deletion of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or comparable, responsible for day to day affairs of business;-LRB- .
All the above discussed fields are automobile filled and read only and for that reason not offered for editing.
Can I save the Amendment Application (Non-Core Fields)? If yes, for how long?
Yes, you can conserve your Amendment Application (Non-Core Fields) for an optimum of 15 days before sending it on the GST Portal after which it will be automatically purged by the system.
Do I need to digitally sign the Amendment Application prior to submitting it on the GST Portal?
Yes, just like your registration application, you require to digitally sign the Amendment Application before submitting it on the GST portal.
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