GST registration amendment: what you can change, and how

Under Rule 19 of the CGST Rules, any change must be filed in Form GST REG-14 within 15 days of the change. The amendment takes effect from the date of the event, not the date of approval, so a late filing leaves a period in which the registration was wrong.

• A change of PAN. GST registration is PAN-based. A change in constitution that produces a new PAN, such as a proprietorship becoming a company or a partnership becoming an LLP, needs a fresh registration in Form REG-01, a transfer of input credit through ITC-02, and cancellation of the old GSTIN.
• A change of state. Moving the business to another state needs a new registration there; the old one is cancelled.
• The registered mobile and email of the primary signatory are changed by first adding a new authorised signatory, making them primary, and verifying by OTP, rather than by editing the field.

1. Log in to the GST portal and open Services, Registration, Amendment of Registration Core Fields or Non-Core Fields.
2. Edit the relevant tab, enter the date of the change and the reason, and upload the supporting document.
3. Verify with the digital signature (companies and LLPs) or an electronic verification code, and submit. An application reference number is generated.
4. For core fields, the officer either approves in Form REG-15 within 15 working days, or issues a notice in REG-03 asking for clarification, to be answered in REG-04 within seven working days. If the officer does nothing within the time allowed, the amendment is deemed approved.

A registration whose principal place of business does not match where the business actually operates is the commonest ground for suspension and cancellation after a physical verification. Notices go to the old address and are never seen, and orders are passed without a hearing. E-way bills generated from an undeclared godown expose the goods to detention, and input credit on purchases delivered to an undeclared place is questioned. Add every godown, branch and warehouse in the state as an additional place of business before goods move there.

A changed bank account matters for a different reason: refunds are credited only to the account on record, and since the rule requiring bank details within 30 days of registration, a GSTIN without valid bank details cannot file GSTR-1.

Failure to furnish or update information attracts the general penalty of up to ₹25,000 under each of the central and state Acts. The larger risk is cancellation: the officer may cancel a registration obtained or continued on incorrect particulars, and revocation then takes time and a clean return record; see cancellation and revocation.

Where a company changes its name or registered office, the MCA filing comes first and the GST amendment follows within 15 days of the Registrar’s approval; see name change and office change. Our GST desk files amendments alongside registrations.