Guidelines for Amending GST Registration Information for Businesses
Businesses often need to modify their GST registration details due to initial errors or operational changes. This guide explains the process of amending both core and non-core fields on the GST portal, outlining eligibility criteria and procedural steps. It clarifies that while non-core field changes are automatically approved, core field amendments require tax official verification. The article also highlights that PAN and State changes necessitate a fresh GST registration, providing a clear overview for taxpayers.
Businesses may need to update or modify their Goods and Services Tax (GST) registration details due to initial application errors or subsequent operational changes. This process, known as amendment of GST registration details under GST law, is facilitated through Form REG-14. Recent updates issued by the CBIC on April 17, 2025, aim to streamline the processing of GST registration applications, clarifying documentation requirements for the principal place of business and business constitution, while emphasizing timely approvals and minimizing unnecessary document requests. Key highlights include specific document lists for proof of business location and a directive against requesting extraneous documents like the PAN or Aadhaar of the lessor. The instructions also stress adherence to timelines for processing applications.
Eligibility for Updating GST Registration Details
Several entities are authorized to request amendments to their GST registration via the GST portal:
- New GST registrants and standard taxpayers
- Registrants for TDS and TCS, UN Bodies, Embassies, and other specified entities with a UIN
- GST practitioners
- Online Information and Database Access or Retrieval (OIDAR) Service Providers
- Non-Resident taxable persons
A business can initiate corrections or updates to its GST registration details both while its application is pending and after it has been fully processed and the business is officially registered under GST.
Understanding Core and Non-Core Fields in GST Registration
GST registration application fields are categorized as either core or non-core. This classification helps taxpayers determine whether a specific amendment requires approval from a jurisdictional tax official. Amendments to non-core fields are typically approved automatically once the application is submitted. For core fields, however, official approval is necessary, though if the tax officer fails to act within a specified timeframe, the amendment is deemed automatically approved.
Core fields include:
- Business name (legal name), provided the PAN remains unchanged
- Primary and additional business locations (excluding changes in the State)
- Addition or removal of stakeholders such as promoters, partners, Karta, or the Managing Committee/CEO
Non-core fields encompass:
All other fields not designated as core are considered non-core under GST. These consist of:
- Changes to bank account details (addition, deletion, or modification)
- Business-specific information
- Description of goods and services
- Edits to state-specific information (as long as the State itself does not change)
- Authorized signatories or representatives
- Minor adjustments to details of existing stakeholders like promoters, partners, or Karta
- Minor modifications to existing principal and additional business premises
For alterations to the mobile number or email address of an authorized signatory, taxpayers simply need to submit Form GST REG-14 and complete online verification through the GST portal.
The fundamental distinction between core and non-core fields is outlined below:
| Core Fields | Non-core Fields |
|---|---|
| Require Tax official’s verification and approval | Do not require Tax official’s approval |
Changing PAN Number and State in GST Registration
It is not possible to change the Permanent Account Number (PAN) associated with an existing GST registration. If there is an error in the PAN or a change in the PAN due to a change in the business's legal constitution (e.g., from proprietorship to partnership), the applicant must apply for a new registration using Form GST REG-01. This is because the GSTIN is directly linked to the PAN, and any change in PAN necessitates a new GSTIN. Similarly, if the principal place of business moves from one State to another, the GSTIN is altered, requiring the cancellation of current registration and application for a new GST registration.
Steps for Amending GST Registration Details
The following section outlines the procedures and timelines for updating GST registration information.
Procedure for Amending Core Fields
Step 1: Access the GST portal, then navigate to 'Services' > 'Registration' > 'Amendment of Registration Core Fields'.
Step 2: Select the specific core field tab you wish to amend from the four available options: Business details, principal place of business, additional place of business, or promoters/partners details. The subsequent steps are largely consistent across these selections.
Step 3: Implement the necessary changes – whether adding, deleting, or editing details. Upload any required supporting documents. Supporting documents are mandatory for amendments to the principal place of business (address proof, though not for additional places) and changes to details of partners or promoters (ID proof).
Step 4: Provide the reason for the amendment and the effective date of the change, then click 'Save & Continue'.
Step 5: Complete the verification process as an authorized signatory using a Digital Signature Certificate (DSC), e-Signature, or Electronic Verification Code (EVC). An Application Reference Number (ARN) will be generated, and an acknowledgment sent to the registered email and mobile number within 15 minutes.
Subsequently, a tax officer will review the core field amendment application. Upon approval, an approval order (Form REG-15) will be generated and made available for download from the GST portal along with the updated registration certificate. In case of rejection, a message will be sent via email and mobile. The changes will become effective from the date the event occurred. If an ARN for a core field amendment is already in progress, no further core field amendments can be applied for until the initial application is fully processed.
Procedure for Amending Non-Core Fields
Step 1: Log in to the GST portal and navigate to 'Services' > 'Registration' > 'Amendment of Registration Non – Core Fields'.
Step 2: Select the relevant non-core field tab you wish to modify from the available options.
Step 3: Proceed with the required amendments – adding, deleting, or editing information. Upload any necessary supporting documents. Then, click 'Save & Continue' to proceed.
Step 4: Finalize the verification using a DSC, e-Signature, or EVC through the authorized signatory.
After successful submission of a non-core field amendment application, a confirmation message will appear. An acknowledgment, including the ARN and confirmation of the form's effective filing, will be sent to the registered email address and mobile number of the primary authorized signatory within 15 minutes. Non-core field amendments are automatically approved upon satisfactory filing by the taxpayer, eliminating the need for tax official processing. The changes take effect from the date the event occurred.
Note: If a core field amendment with an ARN is currently pending processing by a tax authority, and you attempt to apply for a non-core field amendment, a warning message will appear. You will be prompted to confirm if you wish to continue. If 'Yes' is selected, any pending core application improvements will not be reflected in the new form.