Think of Section 28 like updating your Aadhaar details — except here, you're updating your GST registration when something about your business changes. Opened a new warehouse in Pune? Changed your business name after marriage? Got a new managing director? You must inform the GST department. Section 28 is the legal backbone that governs this process.
Here's the simple rule: any registered person (or someone holding a Unique Identity Number, like a foreign embassy) must file an application informing the proper officer of changes to registration details. This must be done within 15 days of the change (as prescribed under Rule 19 of the CGST Rules). The form used is REG-14. Now, not all changes are treated equally — GST law divides fields into core and non-core fields. Core fields include your legal name, principal place of business, additional places of business, and details of partners/directors. Changes to core fields require approval from the proper officer, who then has 15 working days to approve via REG-15 or reject the application. Non-core fields — like bank account details or authorized signatory — are auto-approved and don't need the officer's green light. This is the first proviso to sub-section (2) and is a classic exam trick!
Two more things the exam loves: First, the proper officer cannot reject your amendment application without giving you a fair hearing — this is the principle of natural justice built right into the section. Second, if your amendment gets approved or rejected under the SGST or UTGST Act, that same decision is automatically treated as approval/rejection under the CGST Act too — no duplicate proceedings. This 'deemed' provision under sub-section (3) keeps the dual-GST structure from creating chaos.
Example 1 — Core Field Amendment
Rajesh & Co. Pvt. Ltd., registered in Mumbai, shifts its principal place of business from Andheri to Bandra on 5th April 2026.
Step 1: Identify if this is a core field → Principal place of business = Core field ✓
Step 2: Deadline to file REG-14 = 5th April + 15 days = 20th April 2026
Step 3: Rajesh files REG-14 on 18th April 2026 — within time ✓
Step 4: Proper officer has 15 working days from 18th April to approve (via REG-15) or issue a notice.
Step 5: Officer approves on 28th April 2026.
Answer: Amendment is valid. Effective date of amendment = date of occurrence of event (5th April), not the date of approval.
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Example 2 — Non-Core Field Amendment
Ms. Iyer runs a saree business in Chennai and updates her bank account number in the GST portal on 10th May 2026.
Step 1: Bank account details = Non-core field ✓
Step 2: Under the first proviso to S.28(2), proper officer's approval is NOT required.
Step 3: Amendment is auto-approved immediately upon filing REG-14.
Answer: No approval needed. Amendment takes effect immediately. Ms. Iyer need not wait for any officer action.
📖 Bare Act text — Section 28, CGST Act 2017
(click to expand)
(1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
(2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed: Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed: Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.