GST Registration
Amendment
Core & Non-Core
Changed your business address, added a new place of business, updated your bank account, or changed constitution? GST registration must be amended within 15 days. TaxClue files the right amendment — core or non-core — correctly the first time.
Core vs Non-Core Fields — Know the Difference
All GST registration amendments are filed via Form GST REG-14 on the GST portal. However, the fields being amended determine whether the change is auto-approved (non-core) or requires officer review and approval (core). Filing the wrong category or misidentifying the field type causes delays and rejection.
🔴 Core Fields
Changes that affect the fundamental legal identity of your GST registration — who you are and what your business constitutes.
🟢 Non-Core Fields
Operational details that can change frequently — auto-approved on submission with no officer intervention required.
File Within 15 Days of Any Change — No Grace Period
Section 28(1) of the CGST Act requires every registered person to inform the GST department of any change in information furnished at the time of registration within 15 days of the change. There is no late fee for delayed amendment filing, but operating with incorrect registration details can affect your refunds, ITC claims, invoice validity, and e-way bill generation — and may attract scrutiny.
Core Field Amendments — What to Expect
When a core field changes, Form REG-14 is filed and forwarded to the jurisdictional GST officer. The officer reviews the application and supporting documents and either approves (REG-15), issues a query (REG-03 seeking clarification), or rejects (REG-05) the amendment within 15 working days. If no action is taken in 15 days, the amendment is deemed approved.
| Core Field | When It Changes | Key Documents | Effective From |
|---|---|---|---|
| Legal Name of Business | Company changes its registered name · Proprietor changes legal name | MCA certificate of name change / gazette notification / court order | Date of REG-15 approval order |
| Constitution of Business | Proprietorship converts to company / Firm converts to LLP | Certificate of incorporation / Partnership deed / LLP agreement | Date of REG-15 approval order |
| Addition of Director / Partner | New director joins / New partner inducted | DIR-12 / updated partnership deed / board resolution | Date of REG-15 approval order |
| Deletion of Director / Partner | Director resigns / Partner retires / death of promoter | DIR-11 / resignation letter / supplementary deed / death certificate | Date of REG-15 approval order |
| State Jurisdiction Change | Business relocates principal place to a different state | New address proof in new state · may require fresh registration | May require new GSTIN in new state |
Constitution Change Needs More Than Just an Amendment
When a business converts from one constitution to another (e.g., proprietorship to private limited company), a simple amendment is not always possible — the GST registration of the old entity may need to be cancelled and a fresh registration obtained for the new entity. The ITC balance in the old registration can be transferred to the new one via Form GST ITC-02. TaxClue manages the full transition — amendment, cancellation, fresh registration, and ITC transfer — as a single workflow.
Non-Core Field Amendments — Instant Updates
Non-core amendments are the most common and straightforward. Once filed via REG-14, they are immediately effective — your updated GST certificate is auto-generated on the portal with no officer action required. These can also be filed by any taxpayer themselves, though errors in form filling or wrong document uploads cause unnecessary re-filings.
| Non-Core Field | Common Scenarios | Documents Required | Approval |
|---|---|---|---|
| Principal Place of Business | Office relocation within same state | New address proof: rent agreement / electricity bill / NOC from owner | Auto-approved |
| Additional Place of Business | Opening new branch / warehouse / showroom in same state | Address proof for each new location: rent agreement / own property documents | Auto-approved |
| Bank Account Details | Change of bank / account number · Current account opened | Cancelled cheque / bank statement showing account details & GSTIN name | Auto-approved |
| Authorised Signatory | New signatory added / old signatory removed · Change in signing authority | Photo, Aadhaar, PAN of new signatory · Board resolution (companies) | Auto-approved |
| Mobile / Email | Change in registered contact details | OTP verification on portal — no document upload needed | Auto-approved |
| Nature of Business / HSN | New product line added / business activity changed | No document required — portal form update only | Auto-approved |
Bank Account Mandatory for Refunds & Portal Access
GST refunds are processed directly to the bank account linked in your registration. If the bank account in your GST registration is outdated or closed, refunds will fail and your Electronic Cash Ledger payments may be directed to the wrong account. Update your bank account details via non-core amendment before filing any refund application. TaxClue verifies bank details as part of every refund filing.
Step-by-Step Filing Process — REG-14
Both core and non-core amendments use the same Form GST REG-14 on the portal. The processing path diverges based on the field type — non-core fields update instantly while core fields go into officer review queue.
Deemed Approval — Your Safety Net for Core Amendments
If the GST officer does not act on your core amendment application within 15 working days from the date of receipt, the amendment is deemed to have been approved under Rule 12(3) of the CGST Rules. TaxClue tracks the 15-day timer on every core amendment and follows up with the department if no action is taken before the deadline.
Documents Required for GST Amendment
Core Field Amendments
Non-Core Field Amendments
Document Format Requirements
All documents uploaded on the GST portal must be in PDF or JPEG format with a maximum file size of 1 MB per document. Larger files must be compressed before upload. Multi-page documents (e.g., partnership deeds) must be merged into a single PDF. TaxClue prepares and optimises all documents to the exact portal specifications before filing — a common reason amateur filings get rejected is oversized or incompatible document formats.
Special Cases & What to Watch Out For
Proprietorship → Company / LLP
GST registration of a proprietorship is linked to the individual's PAN — it cannot be amended to a company's PAN. The old registration must be cancelled, a fresh registration obtained, and ITC balance transferred via Form ITC-02.
Core + New Reg RequiredMoving to a Different State
GST is state-wise. If your principal place of business moves to a different state, you cannot simply amend the address. You must obtain fresh registration in the new state and cancel the old state's registration.
New GSTIN RequiredAdding a New Branch (Same State)
Adding a new place of business within the same state is a non-core amendment — add it as Additional Place of Business (APOB). No new GSTIN needed. The same GSTIN covers all locations within a state.
Non-Core — Auto-ApprovedDeath of Proprietor
If the proprietor dies, the registration cannot be transferred. The legal heir must apply for fresh registration. A special amendment procedure exists to update the registration temporarily during succession proceedings.
Core + Legal Advice NeededTrade Name Change (Not Legal Name)
A change in trade name (e.g., "XYZ Enterprises" used commercially) is a non-core amendment. A change in the actual legal name of the entity (on PAN and MOA) is a core amendment requiring officer approval.
Trade Name = Non-CoreGSTIN Suspended / Cancelled
If your GSTIN is suspended or cancelled, REG-14 amendment cannot be filed until the registration is reactivated. Restoration of registration must be completed first before any field can be amended.
Restore First, Then AmendCommon Reasons for Rejection of REG-14
Frequently Asked Questions
The GST Act does not prescribe a specific monetary late fee for delayed amendment filing. However, operating with incorrect registration details has serious downstream consequences: invoices raised with old details (wrong address, old bank account, outdated signatory) may be questioned during audits; e-way bills linked to old addresses may be flagged; and GST refunds are processed to the bank account in the registration — wrong bank details means failed refunds. Additionally, if a notice is received and your registration details don't match your actual business, it weakens your legal position.
No — PAN cannot be changed through an amendment. GST registration is PAN-based, and the PAN is the foundation of the GSTIN itself (positions 3–12 of a GSTIN are the PAN of the entity). A change in PAN means a change in the legal entity — which requires cancellation of the existing registration and fresh registration under the new PAN. The ITC balance can be transferred to the new registration via Form GST ITC-02 to avoid losing accumulated credits.
Yes — if you're a company or LLP, both MCA (ROC) and GST registration must be updated. For MCA, you file Form INC-22 (companies) or LLP-15 (LLPs) to update the registered office address. For GST, you file a non-core amendment via REG-14. Both updates are independent — updating one does not automatically update the other. For proprietorships and partnerships, only the GST amendment is required (no MCA filing). TaxClue handles both MCA and GST amendments simultaneously to ensure consistency.
Legally, the officer must approve within 15 working days — if they don't, the amendment is deemed approved. In practice, simple core amendments (like director addition with clean documents) are approved in 3–7 working days in most jurisdictions. Complex cases (constitution change, disputed name change) can use the full 15 days or result in a REG-03 query, extending the timeline. If documents are perfect and complete from the start, TaxClue has consistently achieved 5–10 working day approvals for most core amendments.
Yes — a rejected amendment (REG-05 order) can be refiled after rectifying the issues cited in the rejection order. There is no limit on the number of times you can refile, and no penalty for a rejected application. However, the rejection notice must be carefully reviewed — TaxClue reads the exact grounds of rejection and ensures the refiled application addresses every single objection with the correct documents and details. Refiling with the same errors results in a second rejection.
No — GST registration is state-specific. If you open a branch in a new state, you must obtain a separate GST registration in that state — this cannot be added to your existing state's GSTIN. Once registered in the new state, you get a new GSTIN. However, within the same state, any number of branches, warehouses, or additional places of business can be added to your existing GSTIN as Additional Places of Business (APOB) through a simple non-core amendment — no new GSTIN needed.
GST Amendment Done Right the First Time
Wrong amendment type, wrong documents, or missed deadlines — TaxClue identifies the exact amendment needed and files it correctly so you don't face rejection or delays.
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