Section 28 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.
Section 28 of the Central Goods and Services Tax Act, 2017 is the section that keeps the registration record current. A registered person, and a person with a Unique Identity Number, must inform the proper officer of changes in the information furnished at registration or later. The proper officer approves or rejects the amendments, must give a hearing before rejecting, and does not need to approve some particulars at all.
This article follows the CGST Act, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Every registered person and every holder of a Unique Identity Number must inform the proper officer of any change in the information furnished, in the form, manner and period prescribed. The proper officer may approve or reject the amendment; approval is not required for particulars the rules prescribe; and he cannot reject without giving a hearing. An approval or rejection under a State or Union territory GST Act is deemed the same under this Act.
Where section 28 sits
Section 28 is the fourth section of Chapter VI, after registration is granted under section 25 (section 25: procedure for registration). The time limits, forms and the list of particulars that need no approval are in the rules, which this section calls "prescribed". For the rule that works section 28, see rule 19: amendment timelines and officer approval and amendment of GST registration: core and non-core fields. If your business details have changed and the registration is out of date, our GST amendment service can handle the filing.
Section 28(1): the duty to inform
"Every registered person and a person to whom a Unique Identity Number has been assigned 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."
Four elements:
- Who: every registered person and a person with a Unique Identity Number.
- What: "any changes in the information furnished at the time of registration or subsequent thereto". The words reach information furnished later as well as at the start.
- To whom: the proper officer.
- How and when: "in such form and manner and within such period as may be prescribed". The section prints no period; it is in the rules.
Section 28(2): approval or rejection
"The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed".
Two points follow. First, the officer may act on information the registered person gave, or on information "as ascertained by him". Second, the manner and period of approval or rejection are again left to the rules.
Two provisos qualify the power:
- "Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed". The particulars are those the rules name; the section does not list them.
- "Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard". The hearing is a condition of rejection; the section does not say how it is given or within what time.
Section 28(3): State and Union territory decisions
"Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act." A person with a common registration for the Central and State laws therefore does not need separate approvals: a decision under one Act holds for the other, whether it is a rejection or an approval.
What the section leaves to the rules
| Question | Where the answer is |
|---|---|
| Form and manner of informing the proper officer | "As may be prescribed": the rules |
| Period for informing | "As may be prescribed": the rules |
| Manner and period for approval or rejection | "As may be prescribed": the rules |
| Particulars that need no approval | "Such particulars as may be prescribed": the rules |
| Method of giving a hearing | Not stated in the section |
Who does what
| Who | What | Provision |
|---|---|---|
| Registered person or Unique Identity Number holder | Informs the proper officer of changes in the information furnished | 28(1) |
| Proper officer | Approves or rejects the amendment, on information furnished or ascertained by him | 28(2) |
| Proper officer | Gives the person an opportunity of being heard before rejecting | Second proviso to 28(2) |
| Proper officer | Does not need to approve amendments to the prescribed particulars | First proviso to 28(2) |
| State or Union territory officer | Approval or rejection under the State or Union territory Act is deemed to be under this Act | 28(3) |
A worked example
The names are invented and no amounts are involved. Redwood Interiors, a registered person, moves its additional place of business to a new address and changes the name of an authorised signatory. Under section 28(1) it informs the proper officer of the changes in the form and manner and within the period prescribed. Whether the officer must approve the changes depends on whether those particulars are among the ones the rules prescribe as not needing approval (first proviso to sub-section (2)); the section itself does not say.
Suppose the officer is minded to reject the amendment for the new address. Under the second proviso he cannot reject without giving Redwood Interiors an opportunity of being heard. If instead the State authority approves the amendment under the State Act, that approval is deemed an approval under this Act (sub-section (3)).
Points to watch
- The duty is continuing. It covers changes in information furnished at registration "or subsequent thereto".
- Late reporting. The section prints no period or consequence; read the rules for the period and any consequence of delay.
- A hearing is a condition of rejection, not of approval.
- The rules decide the detail. The section is a frame; the form, period and list of exempted particulars sit in Chapter III of the Rules.
Need help amending your registration?
An out-of-date registration can lead to mismatched particulars and notices. We prepare the amendment, track the officer's decision and handle a rejection or hearing. See our GST amendment service.
Key takeaways
- Registered persons and Unique Identity Number holders must inform the proper officer of changes in the information furnished, in the prescribed form, manner and period.
- The proper officer may approve or reject amendments; the manner and period are prescribed.
- Approval is not needed for the particulars the rules prescribe.
- The proper officer cannot reject an amendment without an opportunity of being heard.
- A rejection or approval under the State GST Act or the UTGST Act is deemed to be under the CGST Act.
Read next
- Section 29 of the CGST Act, 2017: cancellation or suspension of registration
- Section 25 of the CGST Act, 2017: procedure for registration
- Rule 19: amendment timelines and officer approval
- Section 22 of the CGST Act, 2017: persons liable for registration
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.