Procedure for Amendment of registration :
Where there is any change in any of the particulars furnished in the application for registration in form GST REG-01 or form GST REG-07 or form GST REG-09 or form GST REG-09A or form GST REG-12, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in form GST REG- 13, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre – Rule 11(1) of Registration Rules.
Where the change relates to – (i) legal name of business (ii) address of the principal place of business or any additional place of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business, which does not warrant cancellation of registration under section 29, the proper officer shall approve the amendment within fifteen working days from the date of receipt of application in form GST REG-13 after due verification and issue an order in form GST REG-14 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment – Rule11(2)(a) of Registration Rules.
Some changes applicable to registrations all over India – The change relating to sub-clause (i) and subclause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under these rules on the same PAN – Rule 11(2)(b) of Registration Rules.
Changes other than those specified above – Where the change relates to any particulars other than those specified in rule 11(2)(a), the certificate of registration shall stand amended upon submission of the application in form GST REG-13 on the Common Portal:
Any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under the said rule – Rule 11(2)(c) of Registration Rules.
Fresh registration if PAN number changes – Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered person, the said person shall apply for fresh registration in form GST REG-01 – Rule 11(2)(d) of Registration Rules.
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