How to Change GST Registration Details of a Business?

Almost every business must adapt or change strategies as markets and consumer preferences evolve. This ensures the business’s profitability and long-term growth. These changes sometimes go beyond internal operations and necessitate informing regulatory authorities or rectifying details in the registration due to strategic decisions, relocations, or even clerical errors during the initial registration process. 

Traditionally, rectifying errors or updating business details involved a long-drawn process with extensive paperwork and bureaucratic hurdles. However, digitizing government databases has made amending information easier and faster. Today, most changes can be done online, streamlining the process and saving valuable time.

This article focuses on how businesses can change GST details. This change is called the amendment of GST (Goods & Services Tax) registration details per the GST law in form REG-14.

Understanding GST Registration 

To comply with tax regulations, GST registration is compulsory for most businesses in India, especially those with a turnover of more than Rs. 40 lakhs. Registration offers several benefits, including simplifying tax compliance and facilitating seamless interstate transactions.

Here are some conditions under which businesses may need to update their GST profile:

• Relocating the Place of Business: The GST registration must reflect the updated address if a company relocates its headquarters or establishes a new primary location.
• Adding Additional Places: Companies operating from multiple locations might need to add these additional addresses to their GST registration.
• Rectifying Errors: In some cases, clerical errors regarding business details, contact information, or authorized signatory information might occur during the initial registration process.

6 Steps to Change Your GST Registration Online

Changing your GST registration details online requires 6 steps:

1. Log in to the GST Portal: The first step involves visiting the official Goods and Services Tax portal at (https://www.gst.gov.in/. Enter your username, password, and the captcha code on the homepage. Click the “Login” button.
2. Access the Amendment Option: Go to the “Services” tab on the menu bar next to Dashboard after logging in. Hover your mouse over “Registration” and select “Amendment of Registration Core Fields.”
3. Identify the Specific Change: You will find a form containing various core business details. Identify the specific field that requires changes — business name, address, contact information, or authorized signatory details.
4. Edit and Save Changes: Click the ‘Edit’ button next to the field you wish to modify. Update the information with the correct details and select the date of change using the online calendar. 
5. Explain the Reason for Amendment: Briefly explain the reason for this amendment in a designated section. After completing all the changes, click the “Save” button to store the modifications.
6. Verification and Submission: Next, click the “Continue” button. A confirmation screen will display, highlighting the updated business details with a blue tick for verification. If everything is accurate, scroll down and click the “Submit” button to finalize the amendment process.

While the online process simplifies amending GST details, it can still seem complicated for some users. In that case, professional tax consultants provide valuable support. GST regulations and procedures can change over time, so business owners must stay updated about these and consult an experienced expert to ensure a smooth and compliant process.

Conclusion

Keeping your GST details updated contributes to a more accurate and efficient tax administration system in India. Making changes online has made updating GST details as and when required easier and faster. One can seek professional guidance to deal with complex regulations or amendments, which can be beneficial. 

FAQs

Q1. What’s included in the core fields of GST registration?

Ans. GST registration core fields include your business’s legal name if the PAN has not changed, primary and additional locations of the company (besides any change in the State), and adding or deleting stakeholders like promoters, partners, the Managing Committee, Karta, or the CEO. 

Q2. What does the non-core field of GST registration include? 

Ans. Everything apart from core fields falls under the non-core field. These include bank account details, goods & services description, business details, State information (if there is no change of State), stakeholder details, authorized signatories, and minor changes in the primary or additional location of the business.

Q3. How do I change the non-core field details in the GST registration?

Ans. The procedure is the same as the core fields. Log into the GST portal, go to ‘Services,’ select Amendment of Registration Non-Core Fields, make the necessary changes, and complete the verification before applying. 

Q4. What can one provide as proof for a GST address change?

Ans. You can provide any document that proves the property’s ownership. This could be a recent Property Tax receipt, electricity bill copy, Municipal Khata copy (the document with all the property records, such as its size, built-up and carpet areas, owner, etc.), or the most recent copy of the rent or lease agreement. Other options include an affidavit.

Q5. Can a business change the PAN number or State for the GST registration?

Ans. No, one cannot change the PAN number for a GST registration. If there is an error in the PAN number or a modification from proprietor to partnership, the applicant must use the GST REG-01 form and file for a fresh registration.