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GST Amendment Requirements, Timelines & Online Procedure

GST Amendment Requirements, Timelines & Online Procedure

Goods and Services Tax (GST) is a comprehensive indirect tax system in India that mandates businesses to register and maintain accurate details on the GST portal. However, businesses often need to update or amend their GST registration details due to changes in business structure, address, promoter information, or other critical parameters. Understanding the requirements, timelines, and online procedures for GST amendment is essential to ensure compliance and avoid penalties.

What are the GST Amendment Requirements?

GST amendments are necessary when a registered taxpayer needs to change certain details in their GST registration. Amendments can be broadly categorised into two types:

  • Core Fields: These include critical information such as the legal name of the business (if PAN remains unchanged), addition or deletion of stakeholders, and changes to the principal or additional places of business (excluding state changes). Amendments to core fields require approval by the jurisdictional tax officer.

  • Non-Core Fields: These refer to other details such as business address within the same state, contact details, email, phone number, and trade name changes. Changes in non-core fields usually get auto-updated without requiring officer approval.

It is important to note that certain information cannot be amended, such as changes to PAN or the constitution of the business that result in a PAN change, or shifting the principal place of business from one state to another. Such cases require fresh GST registration.

Timelines for GST Amendments

The GST amendment process is time-sensitive and must be done within specific deadlines:

  • A taxpayer must apply for an amendment within 15 days of the event or change that triggers the need for an update on the GST portal.

  • Upon submission, the concerned GST officer is required to process and approve the application within 15 working days from the date of receipt.

  • If additional information is needed, the officer will issue a notice requiring the taxpayer to respond within 7 days. Failure to respond may lead to rejection of the amendment.

  • If the GST officer does not take action within the stipulated timeline after submission or receipt of clarifications, the amendment is deemed approved automatically.

  • For amendments related to returns, taxpayers can make corrections within the timelines specified for respective returns, often allowing amendments up to certain return filing deadlines.

Online Procedure for GST Amendment

The process to amend GST registration details is done online via the GST portal (www.gst.gov.in). The key steps are:

  1. Login: Access the portal and log in using valid credentials.

  2. Select Amendment Option:

    • For core fields, go to Services > Registration > Amendment of Registration Core Fields.

    • For non-core fields, go to Services > Registration > Amendment of Registration Non-Core Fields.

  3. Modify Details: Update the required information in the respective tabs—business details, principal place of business, additional places, promoters/partners, etc.

  4. Upload Documents: Attach supporting documents as necessary (e.g., address proof for place of business, ID proof for promoters).

  5. Provide Reason and Date of Amendment: Specify the reason and date on which the change took effect.

  6. Verification and Submission: Verify the application using a Digital Signature Certificate (DSC), Electronic Verification Code (EVC), or e-signature by an authorised signatory.

  7. Acknowledgement: On successful submission, an Application Reference Number (ARN) is generated, and an acknowledgement is sent via email and SMS to the registered mobile/email and primary authorised signatory.

  8. Approval: The amendment application is processed by the relevant tax officer. Upon approval, an amended registration certificate can be downloaded from the dashboard.

Important Tips

  • Changes to mobile numbers and email IDs are considered routine and do not require amendment applications.

  • Prompt filing of amendments within the deadlines helps prevent compliance issues and disruptions in business operations.

  • Keep digital signatures and authentication methods ready for smooth submission.

  • Maintain copies of all documents uploaded and acknowledgement receipts for record-keeping.

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FAQs
A GST amendment is the process of updating or changing information in your GST registration details. This is necessary when there are changes to your business, such as a change in address, business name, or the addition/removal of partners or directors.
There are two types: <br> 1. Core Fields Amendment: Changes to crucial business information like the legal name of the business, principal place of business, or the addition/deletion of partners. These require verification and approval from a GST officer. <br> 2. Non-Core Fields Amendment: Changes to routine information like bank account details, authorized signatory details, or contact information. These are generally auto-approved upon successful submission.
You must submit an application for an amendment to your GST registration within 15 days from the date the change occurred. For example, if you change your business address, you must file the amendment within 15 days of that change.
The documents required depend on the type of amendment. For a change in business name, you need the new Certificate of Incorporation or Partnership Deed. For a change in address, you need proof of the new address, such as a rent agreement or a recent electricity bill.
The online procedure involves logging into the GST Portal, navigating to "Services" > "Registration" > "Amendment of Registration." You then choose either "Core Fields" or "Non-Core Fields" and edit the required details. You must provide a reason and the effective date of the change and then submit the application.
There is no government fee for filing an amendment to your GST registration. However, professional fees may apply if you hire a consultant or tax professional to help you with the process.