GST REG-15 Form an Order to Amend GST Registration

Where there is any change in any of the particulars furnished in the application for registration in Form GST REG-01 or Form GST REG07 or Form GST REG-09 or Form GST REG-10 or for Unique Identity Number in Form GST-REG-13, either at the time of obtaining registration or UIN or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. The competent officer will issue an order modifying the GST registration in Form GST REG-15. In a nutshell, the officer’s order updating the GST registration is known as Form GST REG-15 and in this manual, we would talk about it.

Types of Fields that Can Be Amended in GST Registration

It is vital to grasp the principles of the GST registration amendment before referencing the order in Form GST REG-15. The following points attempt to clarify the situation.

GST registration amendments are separated into two categories:

1. Core field amendments
2. Non-core field amendments.

Examples of Core Fields

1. Amendment of the company’s legal name or trade name. PAN, on the other hand, should remain unchanged.
2. Amendment in the primary place of business
3. Additional Business Location (other than the change in State)
4. Removal or addition of
   • Managing Director (MD)
   • Partner
   • Karta
   • Whole-time Director
   • Member of Managing Committee or Associations
   • Board of Trustees
   •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 is 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.

Issuance of an Order in The GST REG-15 Form

To begin, the applicant who wishes to change any of the Core fields must submit an update application in Form GST REG-14 online. The applicant’s application will be verified by the competent officer.

If the competent officer is satisfied after thorough verification, he will issue an order in Form GST REG-15.

The Time Limit for Issuing an Order in Form GST REG-15 And the Date on Which It Becomes Effective

The competent officer must approve the amendments by submitting an electronic order in Form GST REG-15. Within fifteen working days after receiving the amending application in Form GST REG-14, the order should be granted.

Notably, the change will take effect from the date of the occurrence of the event that warrants or necessitates the amendment, regardless of when the order was issued.

What Happens When Competent Officer Fails to Act within Prescribed Time Limit?

If the proper officer fails to act within

1. Fifteen working days of receiving the application or
2. Seven working days of receiving the reply to the notice to show cause issued under sub-rule (4),

The certificate of GST registration shall be amended to the extent requested, and the amended certificate shall be made available to the registered person on the GST portal.