Why You May Need to Amend GST Registration
Amend GST registration
Registered taxpayers often need to update or correct their GST registration details due to business expansion, address change, or updated contact information. The GST law allows such amendments through a defined online procedure under Section 25(3) of the CGST Act, 2017 and Rule 19 of the CGST Rules, 2017.
Whether you are a trader in Patna or a company operating across India, understanding how to amend GST registration online ensures smooth compliance and avoids penalties for outdated information.
Types of GST Amendments
Core Field Amendments
Core fields directly affect registration details and require approval by the jurisdictional tax officer. These include:
Change in business address or principal place of business
Addition or deletion of business places
Modification of legal name of business (excluding PAN change)
Change in partners, directors, or authorised signatories
(Refer: Rule 19 of CGST Rules, 2017)
Non-Core Field Amendments
Non-core fields are minor details that taxpayers can update directly without officer approval, such as:
Mobile number or email ID
Trade name
Bank account details
Authorised signatory (if not PAN-linked change)
Documents Required to Amend GST Registration
Before initiating the amendment process, keep the following documents ready:
Proof of new business address (electricity bill, rent agreement, ownership document)
Board resolution or consent letter (for companies/LLPs)
Photo ID and authorisation letter for the new authorised signatory
Latest bank statement (if bank details are changed)
Digital Signature Certificate (DSC) for companies and LLPs
Step-by-Step Process to Amend GST Registration Online
Follow these steps carefully to update your details through the GST portal (gst.gov.in):
1. Login to the GST Portal
Visit the official GST portal and log in using your credentials (username and password).
2. Access Amendment Form REG-14
Navigate to Services → Registration → Amendment of Registration (Non-Core/Core Fields)
The system will open Form GST REG-14, the prescribed form under Rule 19.
3. Update and Submit Changes
Edit the relevant sections such as “Principal Place of Business” or “Promoters/Partners”.
Upload the necessary supporting documents in PDF/JPEG format.
Use DSC or EVC to authenticate the amendment.
4. Verification and Approval by Tax Officer
After submission, an Application Reference Number (ARN) is generated.
The tax officer reviews the application and may approve or issue a notice (Form REG-03).
Once approved, the updated certificate is available for download under Form REG-15 within 15 days.
(Legal Reference: Section 25(3) CGST Act & Rule 19 CGST Rules)
Common Reasons for GST Amendment
Change in business address or branch location
Appointment of new director or partner
Business conversion (proprietorship to partnership, etc.)
Update in email ID or contact number
Typographical corrections or missing information
Case Study – Real Example from Patna
A small trader in Patna relocated her garment store to a new address. Using the GST portal, she filed Form REG-14, uploaded the new rent agreement and electricity bill, and signed digitally. Within ten days, the tax officer approved the amendment, issuing Form REG-15—showing how simple online correction can be when documents are proper.
How Long Does It Take to Update GST Details?
Generally, GST amendment applications are processed within 15 working days of submission. If the officer requires clarification, you’ll receive a notice (Form REG-03) to which you must reply within seven days.
Common Mistakes to Avoid During Amendment
Uploading unclear or mismatched address proofs
Using incorrect document formats
Missing DSC authentication for companies/LLPs
Not responding to REG-03 notice within the stipulated time
Changing PAN or constitution type (requires new registration instead)
Conclusion – Stay GST Compliant
Keeping your GST registration updated is a legal obligation under Section 25(3) of CGST Act. Regularly reviewing and amending details ensures compliance and smooth input-tax-credit flow.
Need help updating your GST registration?
👉 Contact Bihar Tax Consultant for expert assistance in filing REG-14 and staying 100% compliant.
Internal Links
External References
Frequently Asked Questions
Q1. What is the form for GST registration amendment?
You must use Form GST REG-14 to amend registration details online.
Q2. Can I change my business address in GST registration?
Yes, you can update it under core field amendments through the GST portal.
Q3. How long does it take for GST amendment approval?
Usually within 15 days, depending on officer verification.
Q4. Is DSC required for submitting amendment applications?
Yes, for companies and LLPs, DSC is mandatory.
Q5. Can mobile number and email be changed online?
Yes, non-core fields like contact details can be updated instantly.
Q6. Is there any fee for amending GST registration?
No, there’s no government fee for amendments.
Q7. What happens if my amendment is rejected?
You’ll receive a rejection order (Form REG-05) with reasons to correct and reapply.
Q8. Do I need to upload documents for every change?
Yes, for core field amendments like address or business details, proof is required.
References
Central Goods and Services Tax Act, 2017 – Section 25(3)
CGST Rules, 2017 – Rule 19
CBIC Circular No. 56/30/2018-GST – Clarifications on Amendment Process
Author Bio
About the Author – Advocate Tabish Ahmad
Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.
He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.
Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.
Cyber Crime Advocate in Patna