Q. How can an amendment in GST registration can be made?

Ans. Amendment in GST registration can be submitted online by using digital signature or by using EVC/OTP.

Q. Whether amendment in GST registration have to be submitted state wise?

Ans. Yes, if an organisation has a several registrations in many states, amendment is to be submitted separately.

Q. What are core fields?

Ans. Change in Name of business (if there is no change in PAN), addition/deletion of stakeholders, principal place of business or additional place of business (other than change in state), HSN, Nature of business activity. Core fields are required to be approved by proper officer.

Q. What are non-core fields?

Ans. Change in mobile number, email id, name of day to day functionaries, details of partners, details of authorised signatory etc. Non-core fields do not required approval of proper officer.

Q. Whether a PAN can be updated/changed in GST registration?

Ans. No, GST registration is PAN based registration, if there is any mistake in the PAN number the applicant will have no other choice except to file for a fresh registration using FORM GST REG-01.

Q. Whether we can change the place of business from one state to another state?

Ans. No, modification in place of business from one state to another state cannot be possible as GST registration is state –specific.

Q. Whether we can add the additional place of business of another state?

Ans. No, only we can add the additional place of business within the same state.

Q. Whether we can change the constitution of business?

Ans. Change in constitution of business cannot be done as it requires change in PAN number on the first place.

Q. Who can file the application for amendment of registration?

Ans. Any registrants who is registered under GST and have an active GSTIN.

Q. Which fields cannot be amended using the application for amendment of registration?

Ans. Change in PAN, constitution of business, change in place of business from one state to other.

GST Registration changes at a glance