In case there is any change in particulars furnished in the application for registration, the registered taxable person will have to submit an application electronically, duly signed, in FORM GST REG-11, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre.
If the change is about the name of Business, Principal Place of Business, and details of partners or directors, etc. The concerned officer will approve the amendment within fifteen common working days from the date of receipt of application in FORM GST REG-11 after due verification and issue an order in FORM GST REG-12 electronically. The amendment will take effect from the date of occurrence of the event warranting amendment.
Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01.
If the documents furnished with request of amendment are incomplete or incorrect, the concerned authority may issue a show cause notice to the registered taxable person in FORM GST REG-03, within fifteen common working days from the date of receipt of the application. The taxable person seeking amendment shall file reply to the notice to show cause issued under in FORM GST REG-04 within seven days of the receipt of the said notice.
If the proper officer fails to take any action within fifteen common working days from the date of submission of application, or within seven days from the receipt of the clarification, information or documents furnished by the applicant under sub-rule the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available on the Common Portal.
