Need for amendments in GST registration

The need for amendments in registration under GST may arise due to several factors such as a change in address, change in contact number, and change in business details and so on.

The GST Registration Rules have provided certain guidelines to amend the registration details.

Process of amendments in GST registration

  • In case, there is any change in particulars furnished by the taxpayer in the application for registration in FORMS – GST REG-01, GST REG-07, GST REG-09 or GST REG-10, such taxpayer has to submit an application electronically, in FORM GST REG-11, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre within 15 days of such change.
  • In case, the application submitted under step 1 is found to be deficient, the concerned officer within 3 days may ask for the clarification. Such clarification shall be furnished electronically in form FORM GST REG-04 within 7 days.
  • If satisfied with the clarification, the concerned officer may approve the grant of registration within 7 days. If not satisfied, then the officer may reject the application by informing electronically in FORM GST REG-05.

Summary

amendments in gst registration

To throw some more light on requirements, we are giving the formats of forms discussed above i.e. GST REG-11, GST REG-04, and GST REG-05:

Format of FORM GST REG-11

Application for amendment in particulars subsequent to registration.amendments in gst registration

Format of FORM GST REG-04

Application for filing clarification / additional information / document for registration / amendment / cancellation / revocation of cancellation.

amendments in gst registrationFormat of FORM GST REG-05

Order of rejection of application for Registration / Amendment/cancellation / Revocation of cancellation.

amendments in gst registration

Conclusion

Amendments in GST are very important as it is a demand of present scenario. To make changes in any law, is for it’s benefit.

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.