If a person has registered for GST and later finds any mistake or error in GST registration , it doesn’t mean he has to cancel his entire registration and apply for a fresh one. Not at all! He can rectify any mistake or change any of the details given in the application for registration either at the time of registration or even afterwards.
(1) Where there is any change in any of the particulars furnished in the application for registration in either at the time of obtaining registration or UIN or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed or verified through EVC, electronically in FORM GST REG-14, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) (a) Where the change relates to-
(i) legal name of business;
(ii) address of the principal place of business or any additional place of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business,-
which does not warrant cancellation of registration, the proper officer shall, after due verification, approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.
(b) The change relating to name and address of business in any State or Union territory shall be applicable for all registrations of the registered person obtained under these rules on the same PAN.
(c) Where the change relates to any particulars other than those specified above the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the Common Portal:
Provided that any change in the mobile number or e-mail address of the authorised signatory submitted shall be carried out only after online verification through the Common Portal
(d) Where a change in the constitution of any business results in change of PAN of a registered person, the said person shall apply for fresh registration in FORM GST REG-01.
(3) Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in FORM GST REG-14 , serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted shall not be rejected.
(4) The registered person shall furnish a reply to the notice to show cause, in FORM GST REG-04 within seven working days from the date of the service of the said notice.
(5) Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the, the proper officer shall reject the application submitted and pass an order in FORM GST REG -05.
(6) If the proper officer fails to take any action- (a) within fifteen working days from the date of submission of application, or (b) within seven working days from the date of receipt of reply to the notice to show cause,
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal.