GST Modification & Correction
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GST registration amendment may be necessary when incorrect information about the taxable person under the Goods and Services Tax (GST) has been updated in the GST Portal. This article outlines the procedure for rectifying mistakes in the GST registration certificate.
If, at any stage, adjustments are necessary in the information provided to the GST Common Portal during or after obtaining GST registration, it is possible to initiate a GST registration amendment application. When alterations are required in the GST registration application or its information, it is mandatory to complete and submit the GST amendment application using Form GST REG-14. The applicant must affix their signature on the GST REG-14 form within 15 days of any change in information. Additionally, to ensure authenticity and security, the GST amendment application must bear the digital signature of the applicant.
Any change or adjustment to the GST Registration or the details recorded in the GST Certificate is categorized as GST Modification. Such modifications are typically sought when transitioning from a composite to a normal scheme or in the event of an error in the original GST Registration. It's important to note that the shift from a normal to a composite scheme is not permissible.
GST Modification becomes necessary when inaccurate information about the taxable person is provided during GST Registration. However, it's crucial to highlight that modifying the PAN is not feasible under GST Registration. In such cases, the resolution involves initiating a new application for GST Registration, and concurrently surrendering the existing GSTIN that contains incorrect PAN details. This ensures accurate and updated information in the GST records.
If there are alterations to the legal name of a business, there is no requirement to cancel the GST registration certificate. Instead, the existing GST registration can be modified to incorporate the updated business name. The process involves filing FORM GST REG-14 on the GST portal within 15 days of the change in the business name. This streamlined approach allows businesses to ensure that their GST registration accurately reflects the most current and legal business name.
On filing the application for change in business name, the GST Officer is required to verify the application and approve the amendment to the business name within 15 working days in FORM GST REG-15. On approval, the amendment would take effect from the date of occurrence of the event warranting the amendment.
In case of any changes to the address of principal place of business or any additional place of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address include:
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
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.
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
Necessary documents/certificates issued by Government of India are required to be uploaded.
Modifications to the mobile number or email ID on the GST Common Portal can be facilitated by the Authorized Signatory through a digital signature after completing an online verification process. Notably, these changes do not necessitate the submission of a GST amendment application or verification by an Officer. Such adjustments to the email or mobile number are categorized as routine changes on the GST Common Portal, ensuring a straightforward process for Authorized Signatories.
Any updates to information on the GST common portal must be promptly communicated by the taxpayer within 15 days of the event necessitating the change. This communication is facilitated through the filing of a GST amendment application.
Upon receipt of the GST amendment application, the designated officer is obligated to review and approve the application after thorough verification within 15 working days from the application's submission date. Following approval, the amendment takes effect retroactively from the date of the event prompting the change.
In cases where the application for GST amendment is deemed unnecessary, or if the accompanying documents are found to be incomplete or inaccurate, the concerned officer may issue a notice. This notice requires the taxpayer to furnish additional information or clarification within 15 days. Upon receiving the notice, the taxpayer is mandated to provide the necessary clarification or additional information within 7 days. If the submitted information is satisfactory, the officer can proceed to approve the application for GST amendment. However, if the information is deemed unacceptable, the GST officer has the authority to reject the application for amendment.
Those are as follows:-
The application for Amendment of Registration can be categorised into two types:
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