GST REG-14 Form for Amending GST Registration

Rule 19 of the CGST Rules, 2017 contains rules for filing a GST Registration amendment application. Any modifications to the GST Registration Amendment application must be submitted electronically in Form GST REG-14. We’ll go through the provisions for filing an application in form GST REG-14 to amend your GST registration in this article.

Types of Fields that Can Be Amended in GST Registration

Depending on the type of field(s) to be modified, the few phases of the Procedure to make modifications in GST registration will differ. Core field’s amendment and non-core field’s amendment are the two components of the GST Registration amendment. Below is a list of components.

Examples of Core Fields

1. Change the company’s legal name or trade name. PAN, on the other hand, should remain unchanged.
2. Changes in the principal place of business
3. Additional Business Location (other than the change in State)
4. Removing or adding Managing Director (MD), Partner, Karta, and Whole-time Director or Member of Managing Committee of Associations or Board of Trustees or CEO/equivalent.

Examples of Non-Core Fields

1. Modifications to the authorized signatory’s information
2. Amendment in the details of stakeholder such as promoter/Karta or partner
3. Adding a bank account.

It’s worth noting that changes to the core fields of GST registration require the permission of GST officials. Non-core fields’ GST registrations, on the other hand, do not require the permission of GST officials.

Filing Process of GST REG-14 Form for Amending GST Registration

There will be a little change in one stage of the entire process depending on the type of field that has to be changed. We are offering a step-by-step method for submitting a GST REG-14 application for the required adjustment.

Step 1: Go to https://www.gst.gov.in/ and login with the valid credentials.
Step 2: Select the appropriate path based on the field type:
Step 3: Go to Services > Registration > Amendment of Registration Core Fields to make changes to your core fields.
Step 4: Edit the details that need to be changed and, if applicable, submit the relevant documents.
Step 5: Use a Digital Signature Certificate (DSC) or an Electronic Verification Code to submit your application (EVC).

Some Key Points Concerning the GST Registration Amendment

1. In the event of a change in the constitution, the permanent account number will change as well. The applicant must then file for a new GST registration in this situation.
2. If the revisions are made to the core fields, the competent authority must approve the amendment application within 15 working days after the filing date of the GST REG-14 application.
3. If an adjustment is made in a non-core field, the details may be auto-approved, and the information will show in the GST site.
4. If the relevant official determines that the change is not suitable or permitted, he or she may issue a notification in the form GST REG-03. The applicant must respond to the notification by filling out form GST REG-04.
5. If the proper officer is not okay with the response of the applicant, he or she has the authority to reject the amendment application.