What Is Goods And Service Tax Registration (GST) Amendment?

In the regular course of business, we encounter certain changes which directly affect our registration particulars under GST.

  • Change in Trade Name
  • Change in registered office address from one place to another.
  • Change in bank details
  • Addition/Modification of additional place of business
  • Change in Communication details like Mobile Number and Email
  • Change of Authorized Signatory
  • Switching between Composition scheme and Regular Taxpayer
  • Modification of ownership viz. Addition, deletion or retirement of partners or directors
  • Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business

When Is Goods And Service Tax Registration (GST) Amendment Required?

Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business

types of amendment in GST

1. Changes in Core Field of GST registration
Core Fields are the fields that require approval from the Proper Officer. It takes 15 days to get approved from a proper office to amend the Core Fields. Changes under the Core Fields includes-
Change in Legal Name of the business;
Change in address of the principal place of business;
Change in additional place of business

2. Changes in Non-Core Field of GST registration
Changes in Non Core Field do not require any approval from a proper office. These amendments can be easily done online by the registered person. Non-Core Fields includes all the fields except those, which are covered under core fields.
Some GST Registration Fields which Cannot Be Changed:
Amendment in the details of PAN cannot be done as GST registration is based on PAN;
Modification in place of business from one state to another state is not possible as GST registration.

Documents Required For GST Amendment

PROPRIETOR

 

  • PAN of Applicant
  • Address Proof Like Voter ID, Passport, Driving License, Aadhar of Applicant
  • Photograph of Applicant
  • Bank Account details – Bank Statement / First Page of Passbook
  • Address proof of Business – Bank Statement / Electricity Bill/ Rent Agreement

 

 

ONE PERSON COMPANY

 

  • Pan of Company
  • MOA/AOA and Certificate of Incorporation of Company
  • PAN of Applicant and Nominee directors
  • Address Proof of applicant and nominee directors(Voter ID, Passport, Driving License, Aadhar)
  • Photograph of Applicant and Nominee Director
  • Board Resolution Appointing Authorized Signatory for GST Registration
  • Proof of Principal place of Business – Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
  • Bank Account details – Bank Statement / First Page of Passbook
  • Digital Signature of Authorized Signatory / Director

 

 

PRIVATE LIMITED

 

  • Pan of Company
  • MOA/AOA and Certificate of Incorporation of Company
  • PAN of All Directors
  • Address Proof of all Directors (Voter ID, Passport, Driving License, Aadhar)
  • Photograph of All Directors
  • Bank Account details – Bank Statement / First Page of Passbook
  • Proof of Principal place of Business – Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
  • Board Resolution Appointing Authorized Signatory for GST Registration
  • Digital Signature of Authorized Signatory / Director

 

 

PARTNERSHIP FIRM

 

  • Pan of Firm
  • Partnership Deed of Firm
  • PAN of All Partners
  • Address Proof of all Partners (Voter ID, Passport, Driving License, Aadhar)
  • Photograph of All Partners
  • Bank Account details – Bank Statement / First Page of Passbook
  • Proof of Principal place of Business – Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
  • Board Resolution Appointing Authorized Signatory for GST Registration
  • Digital Signature of Authorized Signatory / Partner

 

 

LLP

 

  • Pan of LLP
  • LLP Agreement and Certificate of Incorporation
  • PAN of All Partners
  • Address Proof of all Partners (Voter ID, Passport, Driving License, Aadhar)
  • Photograph of All Partners
  • Proof of Principal place of Business – Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
  • Bank Account details – Bank Statement / First Page of Passbook
  • Board Resolution Appointing Authorized Signatory for GST Registration
  • Digital Signature of Authorized Signatory / Partner

 

 

NGO

 

  • Pan of Trust / Society / Section 8 Company
  • Bye laws / Moa of Organization
  • PAN of all Members
  • Address Proof of all Members (Voter ID, Passport, Driving License, Aadhar)
  • Photograph of All Directors
  • Board Resolution Appointing Authorized Signatory for GST Registration
  • Bank Account details – Bank Statement / First Page of Passbook
  • Proof of Principal place of Business – Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
  • Digital Signature of Authorized Signatory / Member

 

 

Process Involved

Documentation

Preparation of application Shop and establishment

Client Confirmation

Submission of application

Approval from GST Department

Amendment GST Certificate