# Amendment of Registration

Legal basis: Section 28 of CGST Act read with Rule 19.

## 1. Categories of Details in Registration Application

### A. Core Fields

Require PO approval. They include:

Legal name of business (without change in PAN)
Addition/deletion of stakeholders — Partners, Directors, Karta, Managing Committee, Board of Trustees, CEO, persons responsible for day-to-day affairs.
Principal Place of Business / Additional Place of Business (other than change in State).

### B. Non-Core Fields

Auto-amended online; no officer approval needed. Examples:

Names of day-to-day functionaries
Email IDs, mobile numbers (with online verification through GST portal).

## 2. Procedure & Timelines

### Core Field Amendment

PO may approve or reject based on information provided or ascertained.
Deemed approval timelines:
If PO takes no action within 15 working days of application, OR
Within 7 working days of receipt of reply to SCN,

→ Registration certificate stands amended to the extent applied for; amended certificate made available on common portal.

Amendment is effective from the date of occurrence of the event requiring the change.
PO cannot reject an amendment application without giving an opportunity of being heard.

### Non-Core Field Amendment

Auto-amended on submission; certificate updates without officer approval.

## 3. Cross-Statute Deeming

Approval or rejection of an amendment under SGST/UTGST Act = deemed approval/rejection under CGST Act.

## 4. Retrospective Effect

Particulars amended cannot take effect earlier than the application submission date, except by Commissioner's order with reasons recorded in writing and subject to specified conditions.

## 5. Special Restrictions

Situation	Permitted via amendment?	Remedy
Change in PAN	No — GST registration is PAN-based	Apply for fresh registration
Change in constitution resulting in new PAN	No	Apply for fresh registration
Change in State (PoB to another State)	No — registrations are State-specific	Voluntarily cancel current registration + apply fresh in new State
Mobile no./email of authorised signatory	Yes, but only after online verification through GST portal	—

Worked example

### Example 1

Example 1 (Core field): A partnership firm adds a new partner on 1st March and files for amendment on 10th March. PO takes no action by 31st March (15 working days).

→ Amendment is deemed approved.

→ Effective from 1st March (date of occurrence of the event).

### Example 2

Example 2 (Change of State): ABC Pvt Ltd shifts its sole place of business from Delhi to Haryana.

→ Cannot file amendment application — registrations are State-specific.

→ Must voluntarily cancel Delhi registration and apply for fresh registration in Haryana.

### Example 3

Example 3 (Change in PAN): A proprietorship is converted into a private limited company, resulting in a new PAN.

→ Cannot amend the existing registration.

→ Must apply for a fresh registration under the new PAN.

⚠️ Common exam mistakes

Trying to amend the State of registration — not permitted; fresh registration required.
Attempting to change the PAN through amendment — not permitted; fresh registration required.
Assuming non-core fields require PO approval — they auto-amend on submission.
Forgetting that amendments take effect from the date of the underlying event (not the date of approval) — important for stakeholder addition/deletion.
Believing PO can reject amendment summarily — opportunity of being heard is mandatory.
Missing the deemed-approval safety net: 15 working days for normal applications, 7 working days from reply to SCN.

Bare-Act text Section 28 · CGST Act, 2017 · click to expand

Section 28(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 that furnished subsequently, in such form and manner and within such period as may be prescribed. Section 28(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.

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Amendment of Registration (Section 28 read with Rule 19)

Worked example

⚠️ Common exam mistakes