Amendment of GST Registration – Section 28 of GST

In the dynamic landscape of GST compliance, businesses must ensure that their registration details remain accurate and up to date. Section 28 of the CGST Act lays down the provisions for the amendment of GST registration. This section is crucial for registered taxpayers as it specifies the procedure for modifying registration details, ensuring transparency and accuracy in tax administration.

Understanding Section 28 of the CGST Act

Section 28 of the CGST Act provides the framework for amending registration details, ensuring that businesses maintain compliance with GST laws. The key aspects of this section are as follows:

1. Obligation to Inform Changes

According to Section 28(1), every registered person, including those assigned a Unique Identity Number (UIN), must inform the proper officer of any modifications in the details furnished at the time of registration. This must be done in the prescribed form, manner, and within the specified timeframe.

2. Approval or Rejection of Amendments

Under Section 28(2), the proper officer has the authority to approve or reject the requested amendments based on the information provided by the registered person or any other ascertained details. The decision must be made within the prescribed period and in the prescribed manner.

• Automatic Approval for Certain Amendments: The first proviso states that certain prescribed amendments do not require the approval of the proper officer.

• Right to Be Heard: The second proviso ensures that if an amendment application is to be rejected, the applicant must be given an opportunity to present their case before the rejection is finalized.

3. Interlinked Approval Under SGST/UTGST

Section 28(3) establishes that any amendment approved or rejected under the State Goods and Services Tax (SGST) Act or the Union Territory Goods and Services Tax (UTGST) Act will be deemed to be an approval or rejection under the CGST Act.

Types of Amendments in GST Registration

Amendments in GST registration can be classified into three categories:

1. Core Field Amendments (Require Officer’s Approval)

• Change in legal name of the business (without change in PAN)

• Change in principal place of business

• Addition or removal of partners, directors, or authorized signatories

2. Non-Core Field Amendments (No Approval Required)

• Change in contact details (email, mobile number)

• Bank account details update

• Changes in trade name

• Modification in nature of business

3. Changes Requiring Fresh Registration

• Change in PAN due to a business structure change (e.g., proprietorship to partnership)

• Shifting of business from one state to another

Procedure for Amendment of GST Registration

The GST portal provides an online facility for registered taxpayers to apply for amendments. The steps involved are:

1. Log in to the GST Portal – Access the GST portal using valid credentials.

2. Navigate to Amendment Section – Click on ‘Services’ > ‘Registration’ > ‘Amendment of Registration.’

3. Select the Type of Amendment – Choose either core or non-core field amendments.

4. Fill in the Required Details – Update the necessary details and upload supporting documents if required.

5. Submit the Application – Apply using DSC or EVC as applicable.

6. Approval Process – The proper officer will verify and either approve or reject the request.

7. Confirmation – Upon approval, the amended registration certificate is available for download.

Importance of Complying with Section 28

• Avoids Penalties & Legal Issues: Keeping registration details updated ensures compliance and helps businesses avoid legal complications.

• Ensures Smooth Business Operations: Accurate details prevent issues in filing GST returns and availing input tax credit.

• Maintains Credibility: Updated business details enhance transparency with customers, suppliers, and tax authorities.

Conclusion

Section 28 of the CGST Act ensures that businesses can update their registration details in a structured and transparent manner. Understanding the types of amendments, the process for making changes, and the importance of timely updates helps businesses stay compliant with GST laws. Regularly reviewing and updating GST registration details is an essential practice for seamless GST compliance and efficient business operations.

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