Amendment of registration :
As per section 20 (1) of the Act, registered taxable person shall be required to inform the tax authority of any changes in the information furnished at the time of registration, or that furnished subsequently. The manner and time period to inform the tax authority for such amendment will be prescribed in the Rules.
As per section 20 (2) of the Act, tax authority may either approve or reject amendments. The manner and time period for approval or rejection of amendment will be prescribed in the Rules. However for certain changes in the particulars or information, approval from tax authority shall not be required. Such particulars will be prescribed in the Rules.
| Proposed registration form is annexed as Annexure that is given in the report of Business Process for GST on GST Registration. Fields marked by asterisk in the form are mandatory fields and must be filled by the applicant.
Total 6 mandatory fields (with * asterisk sign)
3 (Three) fields i.e.
· PAN
· Name of Business,
· Constitution of Business:
can be filled from validated PAN data
4th field i.e. Name of State:
5th& 6th field i.e.
· Principle place of business
· Details of promoters
Based on the principal place of business, the applicant has facility to select his State as well as Central Jurisdiction and based on that information the application would be pushed to the concerned authority. In case of the wrong selection, the concerned authority can forward the same to correct authority through his login.
All remaining fields are non-mandatory items.
For changes in the non-mandatory items, approval from tax authority shall not be required. |
As per section 20 (3) of the Act, before rejecting an application for amendment, such person shall be given a show cause notice (SCN) and a reasonable opportunity of being heard.
As per section 20 (4) of the Act, any rejection or approval of amendments under any of the Act shall be deemed to be a rejection or approval of amendments under both the Acts.