In GST Registration Application for Amendment- Form  GST REG-14

By | April 30, 2022

Details – In GST Registration Application for Amendment- Form  GST REG-14

 19th Rule of the Central Goods and Services Tax  Act, 2017 shortly covers the provisions with reference to the filing of the associate application for modification in GST registration. Modification application is to be filed, electronically, in Form GST REG-14. The current article covers the provisions governing the filing of associate applications in the form  GST REG-14 for any kind of amendment in GST registration.

Understanding components of amendments of GST registration fields-

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The procedure of making amendments in GST registration depends on the field/ fields that are to be amended. Notably, the modification of GST registration is split into Core fields amendments and Non-Core fields amendments. The following given table explains the coverage of Core fields and Non- Core fields:-

Core FieldsNon- Core Fields
Change in legal name or brand name of the business (however, there mustn’t be a modification in PAN). Principal Place of Business. Further addedPlace of Business (however, aside from the modification in State). Addition/ deletion of Partner or Karta or decision-maker and Whole-time Director or Member of Managing Committee of Associations or Board of Trustees or Chief Executive Officer/ equivalent.Change in the mentioned details of the authorized signatory. Modification in Stakeholders’ details like partner or promoter of Karta. Addition of details of the bank account.    

It is necessary to notice here that the change of GST registration of Core fields needs the approval of the GST officers. However, the change of GST registration of Non-Core fields doesn’t need any approval of the GST officers

Filing of modification application in particular form GST REG-14-

Supported the amendment of Core fields and Non-Core fields, the person is needed to follow the below steps for filing an application in form GST REG-14 for the relevant amendment-

STEP 1- Visit web site https://www.gst.gov.in/ and click on Login.

STEP 2- Fill in the acceptable ‘Username’ and ‘Password’. Further, enter the characters shown and click on log in.

STEP 3- Supported the amendments of field, choose the following path-

1. Amendments of Core fields- Services > Registration > modification of Registration Core Fields.

2. Amendments of Non-Core fields- Services > Registration > modification of Registration Non-Core Fields.

STEP 4- Edit the crucial point to be amended and transfer the documents, if any.

 STEP 5- File the applying exploitation either Digital Signature Certificate i.e., DSC or Electronic Verification Code i.e., EVC.

 The most important point relating to the change of GST registration-

  • If there’s an amendment within the constitution and also the same ends up in an amendment of Permanent Account Number. Then, in such a case, the human is needed to use for contemporary GST registration.
  •  Just in case of change of Core fields, when due verification, the correct officer is needed to approve the change application within a period of fifteen operating days from the date of filing of the associate application in form GST REG-14.
  •  However, just in case of any amendments to Non-Core fields, the important point can get auto-approval, and consequently, an equivalent is going to be mirrored within the GST portal.
  •  If the correct officer is of the opinion that the change sought-after isn’t permissible. Then, he will issue a notice in the form of GST REG-03. Supported the notice, the human will file an applicable reply in the form  GST REG-04. However, if not satisfied with the reply filed, the correct officer will pass associate order rejecting the amendment application in the form GST REG-05
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