How to Amend GST Registration (Core Fields) — REG-14 Process

Amend GST Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

To amend core fields of GST registration — legal name, principal or additional place of business, or partners/directors — log in to the GST portal, file Form GST REG-14 with supporting documents, and the proper officer approves it within 15 working days under Rule 19 of the CGST Rules, 2017.

Overview

Every registered person must keep the particulars in their GST registration certificate accurate and current. When a "core field" changes, the amendment requires verification and approval by the proper officer, unlike non-core fields which are auto-approved. This guide explains the core field amendment through Form GST REG-14.

When It Is Required & Legal Basis

Section 28 of the CGST Act, 2017 read with Rule 19 of the CGST Rules, 2017 governs amendment of registration. Core fields are: (a) legal name of business (without change in PAN); (b) principal place of business; (c) additional place of business; and (d) addition or deletion of partners, directors, karta, managing committee, board of trustees or Chief Executive Officer. Any change must be applied for within 15 days of the event.

Step-by-Step Process

1. Log in to the GST portal. Go to www.gst.gov.in and navigate to Services → Registration → Amendment of Registration Core Fields.
2. Select the tab to edit. Choose the relevant tab — Business Details, Principal Place of Business, Additional Places of Business, or Promoter/Partners.
3. Enter the revised particulars. Edit the field, upload supporting proof, and enter the "Date of amendment" and "Reasons for amendment" (mandatory).
4. Verify and submit. Tick the verification checkbox, select the authorised signatory, and submit using DSC (mandatory for companies/LLPs) or EVC.
5. ARN generation. An Application Reference Number (ARN) is generated and sent by email and SMS; track it under Services → Track Application Status.
6. Officer approval. The proper officer approves in Form GST REG-15 within 15 working days, or issues REG-03 for clarification.

Forms, Attachments & Fees

There is no government fee. Typical attachments: for address change — rent/lease agreement, latest electricity bill, consent letter and NOC; for promoter changes — PAN, Aadhaar, photograph and proof of appointment/resignation.

Timeline & Due Dates

Application must be filed within 15 days of the change. The officer must act within 15 working days; if REG-03 is issued, you reply in REG-04 within 7 working days and the officer decides within 7 working days of your reply. If no action is taken within these periods, the amendment is deemed approved.

Penalty for Delay / Non-compliance

Failure to amend registration within the prescribed time attracts a general penalty under Section 125 of the CGST Act, which may extend to ₹25,000 (₹25,000 CGST + ₹25,000 SGST). Carrying on business with incorrect particulars can also expose you to demand and scrutiny.

Practical Tips

• File within 15 days — the portal accepts the actual "date of amendment", so delays are visible to the officer.
• Keep address proofs recent (electricity bill not older than two months).
• Change in place of business across states needs a fresh registration, not an amendment.
• Save the ARN and monitor for any REG-03 notice; the 7-day reply window is strict.

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