There could be scenarios wherein businesses undergo various changes in their ecosystem and so, place of operations, ownership, error correction, communication particulars, other business details etc. need revision and updating at the GST portal.
The GST registration module is flexibly designed and is editable in nature and can be amended, when need be.
The article aims to apprise you about all possible scenarios of GST registration amendment.
If there is a change in the information furnished at the GST portal, either while obtaining a GST registration or after getting a GST registration, a GST registration amendment application has to be filed electronically. In case of changes to GST registration application or changes to GST registration information, the GST amendment application in form GST REG-14 must be digitally signed by the applicant within 15 working days of change in any information.
Should there be a change in the legal name of a business, the GST registration certificate need not be cancelled. The existing registration can be amended within 15 days of change of business name by filing FORM GST REG-14. After filing of the application, a GST officer has to verify and approve / disapprove it within 15 working days in the FORM GST REG-15. When approved, the amendment would be applicable from the date of the occurrence of the event warranting the amendment.
Should there be a change in the address of principal place / any additional place of business, it is to be electronically filed in the FORM GST REG-14. A valid proof of address would be required to be submitted in the aforesaid form. The authorized proof of addresses are as follows:
- For own premises : Latest property tax receipt / municipal khata copy / electricity bill
- For rented / leased premises : 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 the electricity bill.
- For shared properties: 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 rented/leased premises where the rent/lease agreement is unavailable: An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
- For a SEZ location / applicant being an SEZ developer: Necessary documents/certificates issued by Government of India.
Any address change is to be amended within 15 working days of the commencement and a GST officer has to approve / disapprove the same within the next 15 fifteen working days. When approved, the amendment would be applicable from the date of the occurrence of the event warranting the amendment.
Should there be an addition / deletion / retirement / dismissal of partners / directors / board of trustees / managing committee / karta / chief executive officer, a GST amendment application is to be filed within 15 working days of commencement of the change.
Deletion / retirement / dismissal does not need any documents. However, if there is an addition, the identity proof of the promoter including address proof and a photograph is to be submitted along with a GST Declaration for Authorized Signatory.
On receipt of such a request, the GST officer has to approve / disapprove the same within the next 15 working days. When approved, the addition would be applicable from the date of the occurrence of the event warranting the amendment.
The change in mobile number / e-mail ID is considered to be a routine affair and does not need any GST amendment application as such. The authorized signatory can easily change these details after a simple online verification process.
The change of PAN needs a cancellation of the respective registration in Form GST REG-16 and a new GST registration application in Form GST REG-01 has to be submitted.
There could be various scenarios, wherein the GST registration needs to be cancelled, either by self or by the GST officer in case of major violations. In case, if the government initiates the cancellation, it could also lead to the denial of the input credits to the legitimate buyers.
Some of such instances of cancellation, are stated below:
- In case of a closure of the business.
- In case of a transfer / merger / de-merger / disposed.
- In case, a person is no longer liable to be registered. Say, in the future, the threshold of registration increases or the business turnover reduces and drops below the applicable threshold limit for registration.
- In case of a change in the constitution of the business – say, a private limited company changes to a public limited one or vice versa.
Government initiated cancellation:
- Where a person liable to pay taxes under composition scheme has not filed returns for three consecutive tax periods.
- Where a business owner does not abide by the GST rules.
- Where a taxable person has not filed the returns for six consecutive months.
- Where a business does not get started within six months of getting the registration.
- Where the registration is acquired by any fraudulent means.
Any change in the GST registration at the GST portal, must be intimated within 15 working days of the occurrence of the event by filing the relevant GST amendment application.
The GST officer has to respond [approve / reject] within 15 working days of the filing of the application and once approved, the amendment shall take effect from the date of the occurrence of the event.
If the amendment application is incomplete in terms of documents or other irregularities, then the concerned officer may serve a notice, seeking for clarity and additional information within 15 working days of the receipt of the application. The taxpayer has to respond to this notice within 7 working days of its receipt. Upon receiving the response from the taxpayer, the officer can approve/reject the amendment, based on the documents and information provided.
However, if a GST officer fails to take action within 15 working days of submission of amendment application or within 7 working days of receipt of clarification or additional information in response to a notice, then the certificate of registration shall stand amended to the extent applied for and the amended certificate would be made available to the registered person on the GST portal.
Should you be confused about any such registration amendment or need any sort of GST consultation, the proactive and technically deft team at Masters India is here to help. Please feel free to connect with us at email@example.com.