Amendment of registration :
Every registered person and a person to whom UIN has been granted shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently, in the manner and within such period as may be prescribed – section 28(1) of CGST Act.
The proper officer may, on the basis of information furnished under section 28(1) or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed. Approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed – section 28(2) of CGST Act.
The proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard – second proviso to section 28(2) of CGST Act.
Any rejection or approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act – section 28(3) of CGST Act.
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