GST Modification | Amendment in GST Registration

Brief on GST Modification

For current taxpayers, registration in the GST system is an essential first step that provides them with access to their primary identification, the GSTIN number. Taxpayers may choose to file a GST amendment application if, at any time when obtaining or updating their GST registration through the GST Common Portal, changes to the information they have provided are required. Changes in location, phone number, or business details are just a few of the reasons why registration updates may be necessary.

Recognizing Amendments to GST Registration

For companies to operate in India, registering for the Goods and Services Tax (GST) is essential. For transactions pertaining to taxes, taxpayers are granted a GSTIN, or unique identification number. For businesses to be able to collect and submit GST to the government, both new and established enterprises must register for GST.

But as companies grow, it could be necessary to amend or update the data entered at registration. This is where the amendment to the GST becomes relevant. Businesses can edit their GST registration by changing some details, such as their business name, address, contact details, and more, to keep their GST registration accurate and current. Adhering to GST requirements is essential for seamless business operations in India, regardless of the initial registration or any future modifications.

Sorting Amendments to GST Registration

Three separate categories are used to arrange the process of updating a GST registration; these categories indicate the level of approval needed and the time frame for making changes. In addition, in order to complete the GST registration procedure, you must submit an application for changes to any particular fields on the registration form together with a detailed justification for the requested changes.

Major Differences:

• Fundamental Domains: A tax authority must verify and approve these.
• Non-Fundamental Domains: These can be changed without a tax official’s consent and are not subject to their approval.

1. Modifications to Fundamental Domains: Modifications to fundamental domains affect important information including the company’s legal name, main address, and any additional locations. It normally takes up to 15 days to obtain the necessary authority permission for changes to key fields. A vital and basic part of the GST registration procedure are these changes. Following are the some modifications to fundamental domains are as follows:

• If the Principal’s PAN is unchanged, the business name (Legal Name).
• Any further locations of operation (assuming the State remains unchanged) will be used.
• Changes to the list of stakeholders, such as partners, promoters, Karta, the Managing Committee, or the CEO.

2. Modifications to Non-Fundamental Domains: All additional fields on the registration form that don’t need regulatory authority approval are referred to as non-fundamental domain. Non-fundamental domain modifications can be effectively completed online without official approval. It is simpler for businesses to quickly update specific details because this category includes all fields with the exception of those that are part of the fundamental domains.

• Adding, removing, or changing bank information
• Business specifics
• An explanation of the products and services
• Modifying state-specific data (while keeping the State unchanged)
• Signatories or representatives with authorization
• Changing information on current stakeholders, such as Karta, partners, or promoters
• Small adjustments to the current principal and new business locations.

3. Modification of Mobile or Email Address: There is a special procedure needed to modify the email address or cell phone number linked to the GST registration. To guarantee the accuracy of the contact information, the online verification process is further safeguarded using an OTP (one-time password) after it has been started on the common GST portal. The integrity of the registration data is protected by this extra security measure.

Who Is Able to Modify Registration Information?

The following categories of individuals and companies are able to amend their registration information:

• Individuals who file for GST registration as well as regular taxpayers.
• Those who wish to modify their TDS/TCS registration include individuals or businesses that have a UIN card associated with UN bodies, embassies, and particular notified parties.
• Overseas taxpayers who are not residents who use the GST system.
• GST professionals.
• Suppliers of internet services for retrieval and application.

These qualified groups are able to update and correct their registration information as needed.

Fields in the GST Registration That You Cannot Modify

• Details of the PAN card: Since your PAN number and GST registration are linked, you are unable to change the information on your PAN card.
• Change in Business Type: Under the GST system, it is not permitted to alter the basic framework of your company, as this would necessitate a new PAN number.
• Transferring Across States: In a similar vein, a company updates its GSTIN when it moves its principal place of business from one state to another. As a result, this circumstance requires that the current GST registration be canceled and that a new application for a new GST registration in the new state be made.
• Changing the Principal Authorized Signatory: Changing the principal authorized signatory is possible, but there is a catch. A new primary signatory needs to be added. You are not allowed to modify the primary signatory on your GST registration if you do not meet this requirement.

Timeline for GST Amendments:

There is a deadline that taxpayers must adhere to when making changes to their GST registration:

• Submission of the Application: Within 15 days after recognizing the need for adjustment, the taxpayer must submit the application for revisions on the GST portal together with the required documentation.
• Approval with GST REG 14 Form: After the application using GST REG 14 for amendments is approved, the requested changes will be updated in form GST REG 06.
• 15-Day Saving Period: The application for registration amendments can be saved for up to 15 days, giving the applicant time to finish and submit the necessary information. 
• Automatic Removal: The application for revisions will be automatically deleted from the system if the applicant, for whatever reason, does not submit it within the allotted 15 days.

How to Change Fundamental Domains in a GST Registration?

Here’s a quick tutorial to changing some of the fundamental domains in your GST registration:

STEP 1: Access the GST site, sign in, navigate to Services, choose Registration, then click on Modify Registration Fundamental domains.

STEP 2: Select the tab that corresponds to the fundamental domains you wish to change, which are: business details, promoters/partners details, additional place of business, or major place of business. For each of them, the procedures that come after this choice are essentially the same.

STEP 3: Adjust as needed by adding, removing, or changing specifics. When requested, upload the necessary supporting papers. Records are required for:

• Principal office (proof of address)
• Modifications to Promoters’ or Partners’ information (ID proof)

STEP 4: Click “Save & Continue” after entering the modification’s date and justification.

STEP 5: Use DSC, an e-signature, or an EVC to confirm that you are an authorized signatory. An Application Reference Number (ARN) is produced as a result. Within fifteen minutes, the signatory’s registered email address and cellphone number receive an acknowledgment.

Your core field amendment application will be handled by a tax official. If accepted, the amended registration certificate and an approval order in form REG-15 can be downloaded from the GST portal. You will get an email and a notice on your phone if you are rejected. The modifications will take effect on the day of the event.

Let’s say, a tax officer has previously generated an Application Reference Number (ARN) and is in the process of processing it for a certain core field change. If so, you will not be able to make another request for an adjustment until the first one has been fully completed.

Package Inclusion:

• Expert Assistance
• Comprehensive Documentation
• Tax Return Filing
• Application Drafting
• Post-filing Compliances
• Process Consultation 
• Doorstep PAN India Services

Procedures for Modifying Non-Fundamental Domains in a GST Registration

This is a short guide explaining how to change your GST registration’s non-fundamental domains:

STEP 1: Access Services > Registration > Modification of Registration Non-Fundamental domains after logging into the GST portal.

STEP 2: Select the appropriate tab to change the non-fundamental domains you wish to.

STEP 3: Adjust as needed by adding, removing, or changing specifics. When requested, upload the necessary supporting papers. Next, to continue, click the “Save & Continue” option.

STEP 4: Use DSC, an e-signature, or an EVC to finish the verification process with the authorized signatory.

You will receive a confirmation message confirming the submission of your registration amendment application after it has been successfully submitted. You will receive an acknowledgment to your registered email address and cellphone number within fifteen minutes. In addition, an email and an SMS informing the primary approved signatory of the Form’s successful filing and Application Reference Number (ARN) would be sent.

It’s crucial to remember that non-fundamental domain adjustments do not require processing by a tax official; once the taxpayer files them adequately, they are instantly accepted. These modifications will take effect on the day of the event.

How StartupsFiling helps in the GST Modification process?

StartupsFiling has been one step solution for the GST Modification because of the varied ranges of benefits such as:

• Group of Experts: StartupsFiling holds a large group of experts from all over the world having specialization in GST Modification services. Our team of experts make sure that your work is taken care of in the most effective possible manner.
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• Client-oriented approach:  Our team of experts is well trained and equipped with a client-oriented approach, keeping in mind that the process must be client-centric, focusing on meeting all the requirements of their business and, therefore, satisfying their needs.
• Trust builders: StartupsFiling builds the trust among its clients and because of only this trust we have built a good network in the worldwide marketplace.
• Trusted partner of 10000+ Clients: StartupsFiling has earned the trust of more than 10000+ clients who have availed our GST Modification services.  Their trust in us from a term in continuity is proof of our services backed by quality and assurance.