## Amendment of Registration [Section 28]
Registration details, once granted, may need updates. The law classifies updateable information into Core Fields and Non-Core Fields.
### Categories of Amendment
| Non-Core Fields | Core Fields |
|---|---|
| • Email ID | • Legal name of business |
| • Mobile Number | • Address of principal or additional place of business |
| • Day-to-day functionaries | • Addition/deletion of main Partner, Karta, Managing Director, Board of Directors, etc. |
### Procedure for Amendment
Step 1: Submit application within 15 days from the date of change.
Step 2: Different treatment based on field type:
(a) Core Areas:
- Application goes to GST common portal → P.O. processes
- P.O. may permit amendment within 15 days from application
- If permitted → amended registration certificate is granted
(b) Non-Core Areas:
- Amendment made automatically on the GST portal (no P.O. approval required)
### Important Restriction
Change in PAN or State → Registration CANNOT be amended.
- Existing registration must be cancelled, AND
- A new registration must be obtained.
Reason: GSTIN is derived from PAN and State Code; any change in these fundamentally changes the GSTIN itself.