GST Modification and Amendment of GST Registration

Businesses grow, change, and evolve, and so should your GST registration details. The GST modification and amendment process allows you to update your registration when key business details like address, contact info, or ownership change. Timely updates ensure smooth compliance and avoid penalties. As per GST rules, these changes must be reported through the GST portal. In this article, you will learn about the GST modification and amendment of GST registration in detail.

What is the GST Modification and Amendment of GST Registration?

GST Modification or Amendment means updating your GST registration details when there is a change in your business information. This could include changes in your business address, contact details, business name, or ownership. According to Rule 19 of the CGST Rules, 2017, registered taxpayers must update any such changes through the GST portal within 15 days of the change. There are three types of amendments—core, non-core, and changes needing approval. Keeping your GST details accurate helps avoid penalties, ensures compliance, and builds trust with clients and tax authorities.

Reasons to Modify GST Registration

Here are the most common and genuine reasons why a business may need to modify its GST registration:

• Change in Business Address: If your principal place of business or any additional place of business changes, such as shifting to a new office, warehouse, or retail store, you must update the new address in your GST registration. This is known as a core field and requires approval from the GST officer.
• Change in Business Name or Legal Name: When the business or legal name changes (without a change in PAN), the same must be reflected in the GST portal. This helps in maintaining consistency across tax documents and legal contracts.
• Change in Contact Information: Changes in phone number, email ID, or authorised signatory details must be updated to ensure smooth communication from GSTN. These are considered non-core fields and can usually be modified without approval.
• Addition or Removal of Partners, Directors, or Promoters: When there is a change in ownership, such as adding or removing a director, partner, or proprietor, the GST registration needs to be updated. This applies especially to partnerships, LLPs, and companies.
• Change in Business Structure: If your business changes its constitution, for example, from sole proprietorship to partnership, or from partnership to a private limited company, a new GST registration is generally required. However, in certain transitional cases, modifications may apply.
• Change in Business Activities or Nature of Business: If your business adds a new line of products, services, or begins exporting or importing, these changes must be reflected in the “nature of business” section of your registration. It helps in correct tax classification and input credit claims.
• Change in Authorised Signatory: In case the person responsible for filing returns or handling GST compliance changes, the authorised signatory must be updated in the GST portal. This ensures valid digital signatures and authentication.
• Change in Bank Account Details (Optional but Recommended): Although not mandatory, updating bank account details helps link GST refunds, payments, and credits with the correct account. It is especially useful for smooth refund processing.

Types of GST Amendments

There are three main types of GST amendments depending on the kind of change—Core field, Non-core field, and Amendments requiring fresh registration.

1. Core Field Amendments

Core fields refer to the key business details that directly impact your GST compliance. Any changes in these fields require approval from the proper GST officer. After submission, these amendments are verified and approved before they reflect in the GST records.

Examples of Core Field Amendments:

• Change in legal name of the business (without change in PAN)
• Change in the principal place of business
• Addition or removal of additional places of business
• Change in partners, directors, promoters, or Karta (in case of HUF)
• Change in the authorised signatory

These changes are crucial for legal and operational reasons, and must be supported by valid documents like electricity bills, rent agreements, board resolutions, etc.

2. Non-Core Field Amendments

Non-core fields involve changes that do not require approval from the tax officer. These updates can be made directly online through the GST portal by the registered person or authorised signatory. Once submitted, they are auto-approved and instantly updated.

Examples of Non-Core Field Amendments:

• Change in email ID or mobile number
• Modification of bank account details (optional but recommended)
• Changes in additional business details like goods or services offered
• Changes in state-specific information for additional places
• Minor corrections in address (like typo corrections)

Updating non-core details ensures smooth communication and seamless return filings.

3. Amendments Requiring Fresh GST Registration

In certain cases, the change is so significant that the current GSTIN becomes invalid, and you must apply for a new GST registration instead of amending the old one. These situations are not handled as amendments but require fresh registration under GST.

Examples include:

• Change in PAN due to change in business constitution (e.g., sole proprietorship converted to a private limited company)
• Change in the state of business (as GST registration is state-specific)
• Death of the proprietor, followed by a new person taking over

In such cases, a new registration must be applied for, and the existing one should be cancelled formally.

How to Modify GST Registration Online?   

The following details include the process of GST modification online:

Step 1: Visit the Official GST Portal

Go to the official GST website and click on the ‘Login’ button at the top right.

Step 2: Log in to Your GST Account

• Use your Username and Password to log in to your GST account.
• Enter the captcha code and click Login.

Step 3: Navigate to ‘Amendment of Registration’

Once logged in, go to the top menu bar and click:

• Services → Registration → Amendment of Registration (Non-Core Fields/Core Fields)
• Choose the appropriate option based on the details you want to modify.

Step 4: Choose the Type of Amendment

• Core Field Amendments: Changes like business name, address, directors, partners, authorised signatory. These need approvals from the GST officer.
• Non-Core Field Amendments: Changes like phone number, email ID, or business category. These don’t need officer approval and are auto-approved once submitted.

Step 5: Update the Required Fields

Make changes in the relevant section. You will see sections like:

• Business Details
• Promoters/Partners
• Principal Place of Business
• Additional Places of Business
• Authorised Signatory
• Goods and Services
• Bank Account Details

Modify only what needs to be changed. Attach supporting documents such as:

• Electricity bill or rent agreement for address change
• Board resolution or consent letter for authorised signatory
• PAN card and Aadhaar for promoter/partner changes

Step 6: Submit the Application

Once all details are updated and documents are uploaded:

• Click on ‘Save and Continue’
• Go to Verification Tab
• Choose Authorised Signatory from the dropdown
• Submit the application using DSC (Digital Signature Certificate), EVC (OTP-based verification), or e-signature

Step 7: Acknowledgement and ARN Generation

After successful submission, you will receive:

• Acknowledgement Reference Number (ARN)
• Email and SMS confirmation from GSTN

Track the status using Services → Track Application Status → ARN

Documents Needed for GST Modification

Here is the list of documents required for GST modification:

• PAN card of the business or applicant
• Aadhaar card of the authorised signatory
• Proof of principal place of business (e.g., electricity bill, rent agreement, NOC)
• Board resolution or authorisation letter (for authorised signatory change)
• Identity and address proof of promoters/partners/directors (e.g., PAN, Aadhaar, passport)
• Partnership deed or incorporation certificate (if applicable)
• Bank account proof (e.g., cancelled cheque, bank statement)
• Photographs of promoters/partners/directors
• Digital Signature Certificate (DSC) – if applicable

Timeline for Processing Amendments

Once you submit a GST registration amendment application, the processing timeline depends on the type of amendment. For core field changes (like business name, address, or ownership), the GST officer reviews the application and approves or rejects it within 15 working days. If more details are needed, a notice is sent, and you must reply within 7 days. If no action is taken by the officer within the time limit, the amendment is automatically approved. Non-core field changes (like email, phone number) are usually updated immediately after submission.

Important Tips for a Smooth Amendment Process

To make the amendment process seamless, accurate, and quick, keep the following points in mind:

1. Know the Type of Amendment

• Understand whether the change is a core field (like business name, address, directors) or a non-core field (like mobile number, email, or goods and services details).
• Core field amendments need GST officer approval, whereas non-core field changes are automatically approved once submitted through the GST portal.

2. Use the Correct GSTIN

If you have multiple GST registrations (one per state), ensure you are modifying the correct state-specific GSTIN where the change has occurred.

3. Update Within 15 Days

As per Rule 19 of the CGST Rules, 2017, you must file the amendment application within 15 days from the date of the change in business details. Late amendments may lead to notices or non-compliance issues.

4. Keep All Documents Ready

Prepare and upload proper supporting documents like:

• Rent agreement or electricity bill (for address change)
• Board resolution (for authorised signatory)
• Identity proof of partners/directors
• PAN and Aadhaar of key persons

Make sure all documents are clear, up-to-date, and match your GST application details to avoid rejection.

5. Submit via Proper Mode

Use the correct mode of verification while submitting the application:

• Digital Signature Certificate (DSC) – for companies and LLPs
• Electronic Verification Code (EVC) – for proprietors and others

Incorrect verification mode can lead to processing delays or errors.

6. Track the Amendment Status

After submission, you will receive an Application Reference Number (ARN). Use this to track the status under: Services > Track Application Status > ARN

7. Respond Promptly to Notices

If the GST officer needs clarification, you will receive a notice in Form GST REG-03. You must respond within 7 working days via Form GST REG-04 with the required documents or explanation. Failure to respond can lead to rejection of the amendment.

8. Avoid Repeated Submissions

Do not raise multiple amendment requests at the same time. Wait until one application is processed before filing another, especially for core field changes.

9. Consult a GST Expert for Complex Changes

If your amendment involves restructuring, mergers, or legal changes, it is advisable to consult a GST practitioner or tax consultant for proper guidance and filing.

Common Mistakes to Avoid

Being aware of these mistakes can save your time, effort, and prevent compliance problems:

• Modifying the Wrong GSTIN: If your business has multiple GST registrations in different states, ensure you are amending the correct state-specific GSTIN. Updating the wrong one can result in invalid changes and tax mismatches.
• Missing the 15-Day Deadline: According to Rule 19 of the CGST Rules, 2017, any changes in business details must be reported within 15 days from the date of the change. Delayed updates may invite notices or rejection from the GST officer.
• Uploading Incomplete or Wrong Documents: Not providing the correct supporting documents, like rent agreements for address change or PAN/Aadhaar for promoters, often leads to rejection of the amendment. All documents should be clear, valid, and match your GST details.
• Not Differentiating Between Core and Non-Core Fields: Many users confuse core field changes (like business name, address, authorised signatory) with non-core fields (like mobile number, goods offered). Core fields require officer approval, while non-core fields are auto-updated. Mistaking one for the other may delay processing or result in incorrect filing.
• Using Incorrect Verification Method: Each business structure requires a specific submission method through DSC (Digital Signature Certificate) for companies and LLPs, EVC (Electronic Verification Code) for proprietorships and individuals. Using the wrong method will result in a failed submission or errors in processing.
• Ignoring Notices from the GST Department: If your application has any issues, the GST officer may issue a clarification notice (Form REG-03). Ignoring it or missing the 7-day deadline to respond (via Form REG-04) can lead to rejection.
• Making Multiple Amendments at Once: Trying to amend several core details simultaneously, or submitting new requests while one is still pending, can cause conflicts and confusion. Always wait for one amendment request to be processed or approved before submitting another.
• Not Consulting a GST Expert: For complex changes like business restructuring, mergers, or partner/director updates, not seeking professional help can lead to technical errors or legal complications.
• Incorrect Entry in Nature of Business: Entering wrong business categories (like selecting “retail” instead of “e-commerce”) may affect tax calculations, eligibility for schemes, or future compliance.
• Failure to Keep Contact Info Updated: Your registered mobile number and email ID must always be current to receive OTPs, GST notices, or filing alerts. Failing to update these can break communication and cause delays.

Staying updated with your GST registration is not just a formality, but a vital part of smooth business operations. Timely amendments, correct documents, and smart filing can save you from costly errors and legal trouble. Keep your GST profile accurate, follow the official process, and track changes smartly to stay 100% compliant. In this article, you have learned about the GST modification and amendment of GST registration in detail. To get assistance and support in filing a GST modification from professional experts, contact Online Legal India.