The GST Registration details of a business or entity would require change over the period due to multiple causes and natures of these details could be changed in the address of business or change in the board of directors or any possible reason, Sometimes errors attempted while registration also required changes in the registration form.
In order to update the earlier given registration details business needs to ensure that its earlier given application status is already processed having said that business can also update it when the application is in the process.
Following are the details that business can change:
- E-mail id and contact number of the registered business’ authorized person. To process this, one would need to fill form ‘GST Reg 14’ and complete the verification process on the online portal.
- Updating the key persons of business like CEO, Directors, partners, management committee, as addition and deletion is required for this over the period for any entity or business.
- Addition of additional business place.
- Updating the main place of office.
- Updating a business name.
In case any other changes are required, which are not mentioned in above points, The business can simply fill the form ‘Reg GST 14’ at online GST portal and make instant changes and GST officer will not do any verification for that.
Having said that if any mistake is done in registration related to permanent account number, PAN, than there is no other option but to complete the GST registration from scratch again by filing ‘GST Reg form 01’ (as GST number is based on the PAN)
The process of the above said changes are as follows:
- Fill the form ‘GST Reg 14’ along with all the documents.
- The officer of the GST department will complete the verification process and approve the application with in 15 days on ‘GST Reg form 15’. Alternatively in case of GST officer won’t agree with the documents than he will send the ‘GST Reg form 03’ for show cause notice, in this case, the business would require to send the explanation in 7 days. If GST officer will is not satisfied with the explanation/reply than he holds the right to reject the application and send the form ‘GST Reg 05’ to pass the order.
- If no more action takes place by GST officer than it is to assume that the information is updated in GST register and business is not required to take any action.
For more information, visit Company Vakil website.