Every registered person to whom a Unique Identity Number (GSTINo.) has been assigned is allowed to make modifications as per the requirements. However, the person 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.
The change(s) in the information furnished at the time of registration or subsequent thereto has to be made by submitting the FORM GST REG-14 on the portal.
Changes in items other than 1 to 3 are done automatically on filing of application in Form GST REG - 14. However, the same shall be approved out only after online verification through the Common Portal (EVC / DSC)
For Changes in items from 1 to 3 application will be filed in same Form GST REG - 14. The Officer will approve the amendment within fifteen working days from the date of receipt of application and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.
The proper officer may reject the amendments in the Registration particulars in Form GST REG 05, if not found suitable, however, the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
No change can be made in PAN of such registered person. If there is any change in the PAN number, the applicant will have to file for a fresh registration using FORM GST REG-01 because based on the PAN.