Businesses evolve with time. You may move offices, hire new partners, or change authorised signatories. Whatever the reason, if your GST records don't match reality, you're facing a compliance issue. Outdated GST registration information is one of the most dangerous problems ā it leads to tax notices, rejected refunds, and mismatched bills.
This comprehensive guide explains everything you need to know about GST registration amendments, including the types of amendments, required documents, timelines, and the step-by-step online process.
What Is a GST Amendment?
GST amendment is the official process of updating your GST registration details after registration. This is done by filing Form GST REG-14 on the GST portal.
When Is an Amendment Required?
A GST amendment is required when any details in the original registration change. Common scenarios include:
- Relocating the principal place of business within the same state
- Adding or removing a partner, director, or authorised signatory
- Changing the trading name or legal name (without changing PAN)
- Updating bank account details
- Changing email address or mobile number linked to GSTIN
- Adding a new branch or additional place of business
- Adding or deleting partners, directors, Karta, managing committee members, trustees, CEO
Critical Deadline: 15 Days
Taxpayers must submit the amendment application within 15 days of the change. Many businesses don't even realise they have 15 days ā they update their letterhead, move offices, open new bank accounts, and forget about the GST portal.
Types of GST Amendments: Core vs. Non-Core
The GST portal divides all registration fields into two categories.
Core Fields (Require Officer Approval)
Core fields are critical business details that directly affect your legal identity under GST. Any change to these fields requires review and approval by a GST officer.
Core fields include:
- Legal name of the business (without any change in PAN)
- Principal place of business (within the same state)
- Additional place of business (within the same state)
- Addition or deletion of partners, directors, Karta, managing committee members, trustees, CEO, or equivalent
Processing:
- Officer has 15 working days to approve or raise a query
- If no action is taken within 15 working days, the amendment is deemed approved automatically under Rule 19 of the CGST Rules, 2017
- Once approved, the GST officer issues FORM GST REG-15
- The effective date of the amendment is the date you submitted the REG-14 application, not the date of officer approval
Non-Core Fields (Auto-Approved)
Non-core fields cover all other registration details that do not affect your core legal identity. These changes are auto-approved the moment you submit the application.
Non-core fields include:
- Bank account details (cancelled cheque, bank statement, or passbook required)
- Email address and mobile number of the authorised signatory
- Business activities and HSN codes
- Authorised signatory details (other than addition or deletion)
- Stakeholder/promoter details other than addition or deletion
Document Requirements for Different Amendments
Change of Address (Principal Place of Business)
For owned premises:
- Property Tax Receipt
- Municipal Khata copy
- Electricity Bill
- Water Bill
For rented premises:
- Valid Rent/Lease Agreement
- Any one ownership proof of the lessor (property tax receipt, electricity bill, municipal khata)
Addition or Removal of Partners/Directors
Required documents:
- Board resolution approving the change
- PAN and Aadhaar of the new partner/director
- Updated company/partnership documents
Change of Authorised Signatory
Required documents:
- PAN and Aadhaar of the new signatory
- Letter of authorization issued by the business
Change of Business Name
Required documents:
- Updated business registration certificate
- Proof of name change (if applicable)
- Updated PAN details (if PAN changes)
Step-by-Step Amendment Process on GST Portal
Step 1: Login to GST Portal
Visit the official GST portal and log in with your credentials.
Step 2: Navigate to Amendment
Go to Services ā Registration ā Amendment of Registration (Core Fields) or Amendment of Registration (Non-Core Fields).
Step 3: Select the Section to Amend
The portal presents several sections:
- Promoter/Partners
- Authorised Signatory
- Principal Place of Business
- Additional Places of Business
- Bank Accounts
Step 4: Make the Changes
- For core fields: Edit the relevant details
- For non-core fields: Update the relevant information
Step 5: Upload Documents
Upload all required supporting documents for the amendment.
Step 6: Verify and Submit
- Select the authorised signatory
- Sign the application using DSC, E-Sign, or EVC
- Submit the application
Step 7: Track Status
Monitor the status of your amendment application.
Important Compliance Updates
Bank Account Details Update (Mandatory)
The GST Network (GSTN) issued an advisory on 20 November 2025, making it mandatory to update valid bank account details linked to the business PAN. Businesses must complete this update:
- Within 30 days of GST registration
- Or before filing the first GSTR-1, whichever is earlier
Consequences of non-compliance:
- Suspension of GST registration
- Blocked return filing
- Restrictions on e-invoicing
- Denial of Input Tax Credit
Common Mistakes to Avoid
1. Missing the 15-Day Deadline
Most businesses don't realise they have 15 days to file the amendment. This causes significant problems during audits.
2. Not Distinguishing Between Core and Non-Core Fields
Not all GST fields have the same importance. Ensure you file the correct type of amendment.
3. Incomplete Documentation
Ensure all required documents are complete, clear, and current.
4. Not Updating Bank Account Details
With the new mandatory requirement, failure to update bank account details can lead to suspension.
Need to amend your GST registration? Our expert team ensures timely and accurate amendment filing to keep your business compliant.
Contact Anuj Desai & Associates: š§ Email: office@anujdesaiassociates.com š Phone: 9619456656 š Website: https://anujdesaiassociates.com š LinkedIn: linkedin.com/in/ca-anuj-desai-122547230