No one is questioning the fact that GST is historic tax reform for a county as populous as India. Businesses around the nation are now required to apply for GST registration, and naturally, there may be a few hiccups in the transition. Although the government has made it relatively simpler to smooth out the transition to GST, there are still a few aspects that may require some guidance.
GST certificate is mandatory for businesses with turnover above 40 lakhs and requires all the financial identifiers. Companies are required to furnish details such as PAN, business address, key people involved in the business, and contact information of the signatory. The details entered in the GST certificate must be accurate and updated.
The gst latest amendments have brought in new TCS provisions, a composition scheme threshold, and new return filing guidelines. However, there may be instances where a business requires an address update, name change, or other modifications in the GST registration details.
If you own a business or are a registered taxpayer wondering how to amend your GST certificate for a seamless filing experience, below is a comprehensive walkthrough of the entire process.
Step By Step Guide For GST Certificate Amendment
The GST registration certificate is divided into three segments:
Core Fields
A business or a taxpayer can amend the following details in their GST certificate.
- Address of a new business location or modifying the existing address
- Update business ownership details such as retirement, introduction or removal of key people involved in the business
- Name of your business
All these changes are reflected nationwide, irrespective of the state of the application. A GST officer will verify the details and get back to the applicant within 15 days of application submission. If the officer takes no further action, the changes have been successful.
Non-Core Fields
The non-core fields do not require the involvement of a GST officer, and all the changes in these fields can be applied for online. Every detail that is not covered in the core field belongs to the non-core field.
Phone/Email Communication Details
The communication details can be updated right from gst.gov.in by submitting the form GST REG-14 and verifying the new information online. Once successfully verified, the changes will be reflected within 15 minutes.
Who Is Eligible For Submitting An Amendment Application?
Any business or taxpayer can update or rectify errors in their GST Certificate. The following entities are eligible for applying:
- Businesses amidst the GST registration process (GSTIN under generation)
- Businesses that are already registered (GSTIN already generated)
Can You Modify The PAN Details?
It is not possible to modify the PAN details of your business since these are linked to your GSTIN. If you want to alter your PAN details, you need to submit a new application with GST REG-01 and submit it on the GST portal.
Process Of GST Certificate Core Fields Amendment
If you are a new business, you are first required to register for a GSTIN. You can apply for the same at the mahagst.gov.in login portal. The following e-services are provided for taxpayers on the portal:
- GST registration
- GST return filing
- GST payments
- GST rate search
Once you have obtained a GST registration certificate, below are the steps that you follow to update or modify any registration details.
- Go to the gst.gov.in portal and login with the supplied username and password.
- Click on the ‘Services’ tab in the main menu and select the ‘Registration’ sub-section.
- Under the ‘Registration’ sub-section, click on ‘Amendment of Registration Core Fields.’
Now, you can look at the various registration details that can be modified. Let’s see how to change each of them.
Amendment Of Business Details
On the next screen, you can modify the following details:
- The ‘Business Details’ section is highlighted by default. You can edit the details by pressing the edit button.
- Edit the required details.
- In the ‘Date of amendment’ section, enter the date of the edit.
- In the ‘Reasons’ tab, enter the reason for the amendment.
- Finally, click ‘Save.’
- On the next screen, verify all the details and click on ‘Continue.’
Amendment Of Place Of Business
You can modify the registered principal business address in this section.
- Select the ‘Principal place of business’ sub-section and click on the ‘Edit’ button.
- After editing the required details, enter amendment reasons in the ‘Reasons’ section and the Date in the ‘Date of amendment’ section.
- Once the details are entered, click on ‘Save.’
Add Additional Business Address
The ‘Additional places of Business’ tab allows you to add or modify business locations. You are required to provide the count of additional business places.
- After clicking on the ‘Add New’ button, you can edit the required details in any of the fields.
- Once the details are edited, provide the reasons for amendment in the ‘Reasons’ section and the amendment date in the ‘Date of Amendment’ section.
- Click the ‘Save & Continue’ button’ and after that, click on ‘Save.’
Add Or Remove Promoters/Partners
To add or remove the promoter/partner details of your business, you can click on the ‘Promoters/partners’ tab.
- Once in the ‘Promoters/Partners’ sub-section, you can click on the ‘Add new’ button to update or modify these details.
- You are required to upload a valid ID proof along with the details.
- Once the details are entered, enter the amendment reasons in the ‘Reasons’ section and the amendment date in the ‘Date of Amendment’ section.
- Finally, click on ‘Save & Continue.’
Final Verification
For authorising the changes, you are required to digitally sign your application.
- Select the ‘Verification’ tab and click on the verification checkbox.
- Select the authorised signatory from the drop-down list in the ‘Name of Authorised Signatory’ section.
- In the ‘place’ field, enter the name of the place.
- Finally, you can now digitally sign the application using DSC/E-signature or EVC.
Once the process is complete, you will receive a confirmation message from the GST portal within 15 minutes. The application is sent to the concerned authority, and you will be notified about any updates regarding its acceptance or rejection on the registered email/phone.
Process Of GST Certificate Non-Core Fields Amendment
Changes in non-core fields can be carried out entirely online, and there is no requirement for a tax official. Follow the steps mentioned below:
- Login to www.gst.gov.in homepage with the supplied credentials.
- Click on the ‘Services’ tab and hover your mouse on the ‘Registration’ sub-section.
- In the menu displayed below, click on the ‘Amendment of Registration Non-Core Fields’.
- On the next page, all the non-core details are displayed. You can modify the respective details tab.
- Select the ‘Verification’ tab and click on the verification checkbox.
- Select the name of the authorised signatory from the drop-down list in the ‘Name of Authorised Signatory’ section.
- In the ‘place’ field, enter the name of the place.
- Finally, you can now digitally sign the application using DSC/E-signature or EVC.
Conclusion
The process of the GST certificate amendment is relatively easy. Armed with the right guide, it is a relatively simple and efficient process.
Since GST is a technology-based taxation system, most of its aspects are digitised, which enables businesses to carry out most of the GST certificate amendments online. This guide will prove to be very useful if you are looking to modify your GST registration details.
