How to Change gst Registration Details in India?

Who can update GST registration details?

The following list of persons can alter the GST registration details on the GST portal:

• New GST registrants and normal taxpayers
• TDS and TCS registrants, UN Bodies, Embassies, and other notified persons with a UIN (Unique Identification Number)
• GST practitioners
• OIDAR (Online Information and Database Access or Retrieval) service providers
• Non-resident taxable persons

A business can update or correct its GST registration details both during the processing of the application and after a successful registration.

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What Do Core and Non-Core Fields Mean in GST Registration?

GST registration applications have two types of fields: core and non-core. This distinction determines whether an amendment requires approval from the jurisdictional tax official.

• Core fields: Amendments to these fields require approval. However, if the tax officer doesn't act within a set timeframe, the amendment is automatically approved.
• Non-core fields: Amendments to these fields are automatically approved upon filing.

Core Fields:

• Business Legal Name (if the PAN remains unchanged)
• Principal and additional places of business (excluding changes to the State)
• Addition or deletion of stakeholders (promoters, partners, Karta, Managing Committee, CEO, etc.)

Non-Core Fields:

All fields not listed as core are considered non-core. Examples include:

• Adding, deleting, or modifying bank details
• Business details
• Description of goods and services
• Editing state-specific information (excluding changes to the State)
• Authorized signatories or representatives
• Modifying details of existing stakeholders (promoters, partners, Karta, etc.)
• Minor modifications to existing principal and additional places of business

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Can Changes Be Made to PAN and State Details?

A PAN (Permanent Account Number) cannot be changed for an existing GST registration. If there's an error in the PAN or a change in PAN due to a change in business constitution (e.g., from proprietorship to partnership), a fresh GST registration (using form GST REG-01) is required.

This is because the GSTIN (Goods and Services Tax Identification Number) is directly linked to the PAN. Any change in the PAN necessitates a new GSTIN. Similarly, relocating the principal place of business to a different state also requires canceling the existing registration and applying for a new one.

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How to change GST registration details in GST Portal

To amend core fields in your GST registration change:

• Log in to the GST portal and go to Services > Registration > Amendment of Registration Core Fields.
• Choose the relevant tab: Business details, Principal place of business, Additional place of business, or Promoters/Partners details. The following steps are generally the same for each.
• Make the necessary changes (add, delete, or edit details) and upload supporting documents where required:
  • Address proof (Note: Documents are not required for adding or editing details of an additional place of business).
  • ID proof.
• Provide the reason for the amendment and the date it occurred, then click ‘Save & Continue.’
  Verify as an authorized signatory using DSC, e-Signature, or EVC. An Application Reference Number (ARN) will be generated, and an acknowledgment will be sent to the registered email and mobile number within 15 minutes.
• The tax officer will then process the application. If approved, an approval order (Form REG-15) and the amended registration certificate will be available for download on the GST portal. A rejection message will be sent via email and mobile if the amendment is rejected. The change will be effective from the date of the event.

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