GST Amendment in Core and Non-Core Fields

Goods and Service Tax amendment can be determined as the process of making some alterations or modifying specific information concerning a GST registration. It is also vital because it affirms that your business details registered with the said tax authorities are recent. The GST regime of India means all the laws mentioned above, including the Central Goods and Service Tax Act of 2017 and any of the state GST acts.

According to the CGST Act, only Section 28 allows the power to amend registration. To this, it states that any registered person shall file any returns of any change of the particulars furnished under this registration within fifteen days from the time that such change occurred.

There are two types of amendments:

  • Core field amendments: These are alterations to significant aspects of the business.
  • Non-core field amendments: These are changes to less significant details.

When registering for GST, one has to make sure all provided information is accurate.More than that, it should also be up-to-date. It will help you to stay out of the red-zone – those are places where you can be penalised; and more important it would help smooth running of your business.

At Compregi, working with so many amendments that clients struggle to handle them has been frustrating. 

Yet, the process itself is not easy and so, we are here to help you through each of the steps. You are welcome to consult our specialists as they can guide you through the process of amendment-required amendments at the right time with an intention to avoid extra troubles for your business.

Amendments in core fields

Any change in legal name of the business(except the PAN), principal place of business, addition/deletion of owner/directors of the business come under core fields that can be amended by filing application on the GST portal and require approval by Tax Officials.

Amendments in no-core fields

Details of authorised signatory, modification of stakeholders details are certain fields that fall under non-core fields and amendments to such fields can be done by filing application on GST portal. Amendments to non-core fields do not require approval from tax officials.

GST Amendment in Core and Non-Core Fields Cost

We at Compregi believe in complete transparency in the complete registration process of your company. Below mentioned cost structure includes all the necessary government fees required at multiple stages of registration.

ADD/REMOVER OF PROPRIETOR/PARTNER/DIRECTOR

799/-
  • Free Consultancy
  • Free Search Check
  • Preview before Filing

GST AMANDMENTS IN CORE AND NON-CORE FIELDS

799/-
  • Free Consultancy
  • Free Search Check
  • Preview before Filing
  • 100% Peace of Mind

REGISTERED OFFICE CHANGE/UPDATE

799/-
  • Free Consultancy
  • Free Search Check
  • Preview before Filing

Types of GST Registration Amendments

Let’s break down the two main types of GST registration amendments: These make the core field and non-core field amendments.

Amendments to Core Fields

These are the pivotal points of your business that cannot be removed or altered without changing the core of the business. Any changes that are made to these fields require approval from the tax officials. Here’s what falls under core fields:

  • If the PAN remains the same, then legal name of the business.
  • Changes in the company’s business partners or stakeholders
  • Head office and its branch or main operating office (in the same state).
  • Other locations within the state

    It is designed in a way that if one has to make changes to core fields, then a tax officer has to approve it. This process normally takes about fifteen working days. It’s critical because the changes impact your business name and legal presence in the marketplace.

Amendments to Non-core Fields

Other details that are not considered official are the non-core fields. You can change these directly online: They include:

  • Bank account details
  • Business activity information
  • A list of goods and services that the business is involved in.
  • More regional information (Without altering the state)
  • Authorized signatories or representatives
  • Modifications to the existing format of business addresses

Eligibility Criteria for Amendment of GST Registration

Wondering if you can modify your GST registration? Here’s a simple list of who can file for GST amendment:

01
New Registrants & Normal Taxpayers
02
TDS/ TCS Registrants
03
UN Bodies, Embassies & Other Notified persons with UIN
04
Non-Resident Taxable Persons
05
GST Practitioners
06
Online Information and Database Access or Retrieval Service Providers

Documents Required for Amendment of GST Registration

To amend your GST registration, the following documents are typically required:

Utility bill or tax statement—This should contain the business address, such as an electricity bill or property tax receipt.

Identification details of the authorized signatory (s) (e.g. Permanent Account Number, Aadhaar card etc.)

Written consent or board resolution of the authorized signatories

Updated bank account details

Any other papers particular to the amendment that the applicant intends to make

GST Registration Amendment Procedure

To amend your GST registration, the following documents are typically required:

Application Filing

First, you have to record your amendment application on the GST Common Portal. Go to your account and the first thing you will find will be the amendment option. This is the starting point for your journey.

Selecting Amendment Type

Then, you will decide whether you’re making a core change or a non-core change. As for core and non-core, it is important to understand that while the former are large, such as changing the business name, the latter are small, such as changing the business phone number.

Submission and Verification

Then, you will decide whether you’re making a core change or a non-core change. As for core and non-core, it is important to understand that while the former are large, such as changing the business name, the latter are small, such as changing the business phone number.

Review and Approval (for core field amendments)

If you are applying for core field changes, your application will be assessed and checked by a tax officer. They may approve it or request further information or clarification. This may take a few days—do not worry about that—it is not rare at all!

Automatic Update (for non-core field amendments)

Good news! If it is non-core amendment then it is normally updated automatically. No waiting required!

This process is something that we at Compregi know all too well. We can guide you through each of these steps so that you have your amendment filed properly and quickly. You don’t have to worry about GST amendments any longer, let us take the stress out for you!

GST Amendment – Changes to Business Name

Changing your business name? Here’s what you need to know:

01
You are not required to cancel your GST registration.
02
Fill in Form GST REG- 14 on the GST portal within 15 days of the change of name.
03
A GST officer must scrutinize your application within fifteen working days.
04
If approved, then it becomes effective as of the date for which it was required.

GST Amendment – Changes to Address

Moving your business? Here’s how to update your address:Here’s how to update your address:

  • Register GST REG – 14 on the GST portal.
  • Ensure that you also accompany your application with proof of your new address. This could be:
  • For owned premises: Documentary evidence: property tax receipt, Municipal khata copy, or electricity bill.
  • For rented premises: The written rental agreement and the owner’s documents proving his ownership over the rented property.
  • For other cases, a Consent letter and the identification of the person who has consented to the transaction.

The rule is that you must notify the GST office of your change of address within 15 days of moving. It is the usual practice for the GST office to accept the change within fifteen days.

GST Amendment – Changes to Business Name

Adding or Removing Partners or Directors? Here’s what to do:

GST amendment can be filed within 15 days of the change from the respective department.

Include information about the new promoters or partners, if any.

If a promoter has to be eliminated, then the reasons for its elimination also need to be provided.

The changes will be made to the GST return and the GST officer who will approve the alterations in most cases within 15 days.

GST Amendment – Changes to PAN

It important to note that a PAN cannot be altered in a GST amendment. If your PAN changes, you’ll need to:

  • Cancel your current GST registration.
  • Get a separate new GST registration with the new PAN number.
    GST registration is linked to your Permanent Account Number (PAN) card.

FAQs

Does amendment of core field require processing by the Tax Official?

Yes, any alteration of core fields requires approval from one of the tax officials. They normally serve it within 15 working days The maximum time they take to serve it is 15 working days.

Who can file the Application for Amendment of Registration?

GST registration is open to all entities, and any of them can file the return. This involves ordinary citizens, taxpayers with TDS/TCS registration numbers, taxable foreign individuals, and others.

What will happen after submission of application for amendment of registration?

You will be notified by SMS and email that your payment has been received and considered. A tax official will look at the core changes. Typically, non-core changes are managed so that they update automatically.

Can I amend period of validity mentioned while applying for registration?

Yes, The validity period for SEZ Units or SEZ Developers can be modified after registration through the core amendment process.

Related Services

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