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

How to amend non-core fields of GST registration — bank account, contact details, goods and services, business activity — which are auto-approved on the GST portal without officer...

Vikas Sharma Tax & Compliance Expert
4 min read 6 views Updated Sep 6, 2026 Expert Reviewed Medium Complexity
How to Amend GST Registration (Non-Core Fields) — Process
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Last updated: September 2026Applies to: FY 2026-27Verified against: Government sources
Quick Answer

How to amend non-core fields of GST registration — bank account, contact details, goods and services, business activity — which are auto-approved on the GST portal without officer intervention.

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Overview

The GST law splits registration particulars into core fields (which need officer approval) and non-core fields (which are self-service and auto-approved). Most routine updates — adding a bank account, updating HSN/SAC of goods and services, or business activity — fall under non-core fields and take effect immediately.

When It Is Required & Legal Basis

Section 28 of the CGST Act, 2017 with Rule 19 of the CGST Rules, 2017 governs amendments. Rule 19(1) proviso provides that changes to fields other than the notified core fields do not require the officer's approval. Non-core fields include bank account details, details of goods/services supplied, business activity, and details of stakeholders/authorised signatories (other than primary email/mobile).

Step-by-Step Process

  1. Log in and open the amendment. Visit www.gst.gov.in → Services → Registration → Amendment of Registration Non-Core Fields.
  2. Select the relevant tab. Choose Bank Accounts, Goods and Services, Business Details (business activity), or Authorised Signatory.
  3. Edit the particulars. For a bank account, add the account number, IFSC and account type, then upload a cancelled cheque, passbook or bank statement.
  4. Enter reasons and date. Fill the "Date of amendment" and "Reason for amendment" where prompted.
  5. Verify and submit. Tick the declaration, select the authorised signatory and submit with DSC (companies/LLPs) or EVC.
  6. Auto-approval. An ARN is generated and the amended certificate is updated instantly — no officer action is needed.

Forms, Attachments & Fees

FieldAttachment requiredApproval
Bank account detailsCancelled cheque / bank statement / passbook first pageAuto-approved
Goods & services (HSN/SAC)NoneAuto-approved
Business activityNone (declaration only)Auto-approved
Authorised signatory (secondary)Photo, appointment proofAuto-approved

Filed on Form GST REG-14. No government fee applies.

Timeline & Due Dates

Non-core amendments are effective immediately on submission. Bank account details must be furnished within 30 days of the grant of registration, or before filing the first return (GSTR-1/IFF), whichever is earlier, as per Rule 10A of the CGST Rules.

Penalty for Delay / Non-compliance

Not furnishing bank details within the Rule 10A window can lead to system-driven suspension of registration. A general penalty under Section 125 (up to ₹25,000 CGST + ₹25,000 SGST) applies for other non-compliance with the amendment requirement.

Practical Tips

  • Add your bank account as soon as the account is opened — suspension for missing bank details is common.
  • Keep the HSN/SAC list aligned with what you actually supply; it feeds e-invoicing validations.
  • Non-core edits are instant, so double-check the IFSC and account number before submitting.
  • If a field you want to change is greyed out, it is a core field — use the core amendment path instead.

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Key Facts About Amend GST Registration

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What are non-core fields in GST?

Non-core fields include bank account details, addition or deletion of goods and services (HSN/SAC), business activity, and contact details of authorised signatories other than the primary one. They are auto-approved.

Does a non-core amendment need officer approval?

No. Non-core field amendments are approved automatically on submission and take effect immediately — the officer does not verify them.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

Amend GST Registration: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly.

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Our CA experts guide you through the entire process — registration to filing.

Frequently Asked Questions
What are non-core fields in GST?
Non-core fields include bank account details, addition or deletion of goods and services (HSN/SAC), business activity, and contact details of authorised signatories other than the primary one. They are auto-approved.
Does a non-core amendment need officer approval?
No. Non-core field amendments are approved automatically on submission and take effect immediately — the officer does not verify them.
How do I add a bank account to my GST registration?
File a non-core amendment, go to the Bank Accounts tab, add the account number, IFSC and upload a cancelled cheque or bank statement, then submit with DSC or EVC.
Can I change my email and phone number as non-core?
The primary authorised signatory's email and mobile change is treated separately with OTP verification; other contact details are amended as non-core fields.
Is a bank account update mandatory?
Yes. You must furnish valid bank account details within 30 days of registration or before filing the first GSTR-1/IFF, whichever is earlier, else the registration can be suspended.
Is there a fee for a non-core amendment?
No, there is no government fee for amending non-core fields through Form GST REG-14.
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Vikas Sharma VERIFIED EXPERT
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Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.
Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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