₹ 3,999/+ govt fee

Breif

A GST Amendment refers to changes made either by the government in GST laws/rules or by taxpayers in their GST registration, returns, or invoices. It ensures compliance, accuracy, and smooth functioning of the GST system.

Overview

A GST Amendment process is essential for businesses or entities that need to update their GST registration details due to changes in their legal name, business address, PAN, constitution of business, authorized signatory, or other registration particulars. This ensures compliance with GST regulations and avoids penalties. Amendments are necessary for all types of taxpayers including regular dealers, casual taxable persons, non-resident taxable persons, and businesses operating across various states with varying turnover thresholds.

Process

Step 1 - Log in to the GST Portal using your existing credentials and navigate to the Services tab.

Step 2 – Go to Registration > Amendment of Registration Core Fields.

Step 3 – Select the specific tab you wish to update: Business Details, Promoters/Partners, or Principal Place of Business.

Step 4 – Edit the required information and upload supporting documents (e.g., proof of change of address or a modified partnership deed).

Step 5 – Review the summary of changes to ensure all updated details are accurate.

Step 6 – Digitally sign and submit the application using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Step 7 – Receive the ARN (Application Reference Number) via email and SMS to track the amendment status.

Step 8 – The GST department verifies the request and may issue a notice (Form GST REG-03) if further clarification is needed.

Step 9 – Upon approval, the updated GST Registration Certificate is issued, and the changes reflect on the portal (usually within 15 working days).

Checklist

Details & Documents Required for GST Registration

• PAN card of Company/Business
• Updated Certificate of Incorporation (if the amendment involves a change in the legal name).
• Revised Business Objectives (if there is a change in the nature of business activities).
• PAN & Aadhaar of new Directors/Partners (required if adding or replacing members).
• Mobile number, email ID & photographs of any newly appointed Directors/Partners.
• Latest utility bill of new business address (not older than 2 months, required if changing the principal place of business).
• Rent agreement / ownership proof for the new business premises (if applicable).
• PAN & Aadhaar of Landlord (if moving to new rented premises).
• Photo of the new principal place of business (often required for physical verification during address amendments).
• Updated Cancelled Cheque or Bank Statement (required only if there is a change in bank account details).
• Details of Authorized Signatory (required if appointing a new authorized representative).
• Board Resolution or Letter of Authorization (specifically for changing the authorized signatory).

Time Taken

Total Time: Approximately 7–10 working days from the date of submission of the amendment application.

• Non-Core Amendments: Changes like updating mobile numbers or email IDs are usually updated instantly via OTP verification.
• Core Amendments: Business name, address, or partner changes take 7–10 working days.
  
• Smooth Approval Process: Accurate filing and follow-ups reduce chances of clarification.
  
• Query Resolution: Officer queries are handled within the 7-day statutory period.
• Final Approval: Updated GST Certificate is issued after successful amendment

Deliverable

The following deliverables are included in the GST Amendment Plan. Deliverables for specific core or non-core amendments may vary accordingly:

• Updated GST Registration Certificate (REG-06)
• Amendment Application Receipt (ARN)
• Officer Approval Order (for core amendments)
• Revised Address Proof (if address is changed)
• Updated Partner/Director Details
• DSC / E-Verification Confirmation
• Revised HSN / SAC Codes (if applicable)
• Clarification / Notice Resolution (if issued)
• 
  

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