Core fields in GST amendment FAQs

by varun · Published October 17, 2020 · Updated December 24, 2021

Core fields in GST amendment

Continuing with our series on FAQs related to GST registration . Let us discuss some important FAQs on How to do GST core field amendment. It is very important to be clear about points related to How to do GST core field amendment during fresh GST registration application. Core fields in GST can be amended on GST website. Let us try to answer maximum question related to same topic as we can in this article on GST registration-

Q – What is an Amendment Application OR What is an Application for Amendment of

Registration?

A – A taxpayer registered under GST by filing either of the below registration applications:

a) Application for New Registration
b) Application for Registration as TDS/TCS
c) Application for allotment of UIN to UN Bodies, Embassies, Other Notified person) or
d) Application for Registration for Non Resident Taxable Person) or
e) Application for Enrolment as GST Practitioner or
f) Application for Registration by a Non-Resident Online Service Provider Shall file “Application for Amendment”

in case of any change in any of the particulars, registration details of the Taxpayer. In case of changes relating to any of the Core fields (which does not lead to the cancellation of registration the application for amendment would go for processing by the Tax Official. On submission of the Application for Amendment, the system will take <15> minutes to validate the form. On successful validation, Application Reference Number (ARN) would be generated and intimated to the taxpayer. Once the application is approved an amended Registration Certificate is generated.

Q – From where do I access the Application for Amendment of Registration – Core

Fields in GST?

A – Log into the Taxpayers’ Interface with your user credentials and navigate using the following path:

Services > Registration > Amendment of Registration > Core Fields.

Q – Can I file an Amendment Application for change in PAN?

A – Amendment application form can’t be filled for change in PAN because GST registration is PAN based.

Q – Can I file an Amendment Application for change in the constitution of business?

A – No, Amendment application form can’t be filled for change in constitution of business as it results in change of PAN. You may, however, file an amendment application in case your PAN will not change as a result of the change in constitution of business.

Q – Can I file an Amendment Application for change in place of business from one state

to another?

A – No, Amendment application form can’t be filled for change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business to.

Q – By when must I file an Amendment Application in case of any change in the core

fields of my registration?

A – You must file the Amendment Application within 15 days from the date of change

Q – Can I save the Amendment Application? If yes, for how long?

A – Yes, you can save your Amendment Application for a maximum of 15 days before submitting it on the GST Portal after which it will be automatically purged by the system.

Q – Do I need to digitally sign the Amendment Application before submitting it on the

GST Portal?

A – Yes, just like your registration application, you need to digitally sign the Amendment Application before submitting it on the GST portal.

In this article, we have discussed FAQs related to core fields in GST amendment. We would be adding more articles in future too. Meanwhile, to read articles related to track GST application status, you can click here or visit us here to read exhaustive articles related to GST registration.