Most changes to a GST registration are made online in Form GST REG-14, within 15 days of the change. A handful of changes, called core fields, need an officer’s approval. The rest take effect as soon as you submit. Two kinds of change cannot be made by amendment at all: a change that gives the business a new PAN, and a move to another State. Both need a fresh registration.
Which route your change takes
| What changed | Route | Effect |
|---|---|---|
| Legal name of the business (same PAN) | Core amendment in REG-14 | Officer approves within 15 working days; new certificate |
| Address of the principal place of business, or of an additional place, within the same State | Core amendment in REG-14 | Officer approval, as above |
| Partners, directors, Karta, trustees, CEO or equivalent added, removed or retired | Core amendment in REG-14 | Officer approval, as above |
| Authorised signatory, contact details, bank account, business activities and most other particulars | Non-core amendment in REG-14 | Amended on submission, no approval |
| Mobile number or email of the authorised signatory | Non-core, after OTP verification on the portal | Amended once verified |
| Constitution change that gives the business a new PAN (for example, proprietorship to company) | Fresh registration in REG-01 | New GSTIN; old one cancelled |
| Principal place of business moves to another State | Fresh registration in the new State | New GSTIN; old one cancelled if no business remains there |
The core list comes straight from rule 19 of the CGST Rules. The portal calls these “core fields”, and its guide to non-core fields confirms the rest are updated automatically. Trade name is not on the rule’s approval list. Check how the portal classifies it on the amendment screen before you assume it is instant.
If you would rather have the amendment application prepared with the right supporting documents and followed through to approval, our GST registration service handles amendments as well as new registrations.
Core amendments: what the officer does and how long it takes
For a core change, the officer verifies and approves within 15 working days of your application, and issues the amended certificate in Form REG-15. If the officer thinks the change is not justified or the documents are incomplete, a notice in REG-03 can be issued within the same 15 working days. You then have seven working days to reply in REG-04. A reply that does not satisfy the officer, or no reply at all, ends in rejection in REG-05.
The rule also protects you if the officer is slow. If no action is taken within 15 working days of the application, or within seven working days of your reply, the certificate stands amended to the extent you applied for (rule 19(5)).
Two details save trouble:
- Name and stakeholder changes flow across States. A change of legal name or of partners and directors made in one State applies to all registrations on the same PAN (rule 19(1)(b)). You do not file it separately in every State. Address changes are different: each registration has its own address.
- The effective date is the event, not the approval. A core amendment takes effect from the date of the change. But you cannot backdate an amendment to before the date you file REG-14 without a Commissioner’s order (rule 19(1A)). File within the 15 days and the question does not arise.
Supporting documents, by change
- Legal name: the document that changed it. For a company, the fresh certificate of incorporation after a company name change; for an LLP, the equivalent registrar record.
- Address: proof of the new premises (ownership document, electricity bill, rent or leave-and-licence agreement) and the owner’s consent where you are not the owner. If the company’s registered office is also moving, the registered office change with the registrar is a separate filing.
- Partners or directors: the new person’s PAN, Aadhaar, photograph and address proof, and the board resolution, deed or form that records the change.
Expect a new address to be checked. An officer may order a physical verification of the new premises before approving the change.
When an amendment is the wrong tool
A new PAN means a new registration
A GSTIN is built on the PAN. Rule 19(1)(d) says that where a change in constitution results in a new PAN, the person must apply for fresh registration in REG-01. The common cases are a proprietor converting to a company or LLP, and a firm converting to a company. The old registration is then cancelled on the ground of a change in constitution under section 29. Unused input tax credit can be transferred to the new registration when the business moves as a going concern, through a separate form on the portal.
A partnership that only adds or loses a partner usually keeps the firm’s PAN. That is a core amendment, not a new registration.
Moving to another State
Registration is State-specific: section 25(1) requires a registration in each State or UT from which you supply. The State is also one of the details you cannot correct once an application is made. So a move from Pune to Bengaluru is not an address amendment. You register in Karnataka, and if no business is left in Maharashtra, you cancel the Maharashtra registration.
Practical points
- One amendment at a time. While a core amendment is pending, the portal will not accept a non-core one, and the reverse is also true. Sequence your changes.
- PAN, State and the Part A details are fixed. The PAN, State, and the mobile number and email first declared cannot be edited through a normal amendment. Contact details of the authorised signatory change only after OTP verification.
- Invoices follow the certificate. After a name or address change is approved, update the invoice template, e-way bill details and bank records the same week.
- Check for process changes. A change to the approval process applies only once it is notified. Until then, the 15-working-day process above applies; check the current rule with your adviser.
Complianto (complianto.in), operated by Mentorcorp Private Limited, is a private consultancy and is not affiliated with any government body. We do not issue official documents. We charge a professional fee for application assistance and advisory services. Applicants can apply directly to the government without our fees via the official portals: MCA (mca.gov.in), Income Tax (incometax.gov.in), GST (gst.gov.in), MSME (udyamregistration.gov.in), FSSAI (foscos.fssai.gov.in), Startup India (startupindia.gov.in), and IP India (ipindia.gov.in).
This article is general information, not legal or tax advice.
