Filing Amendments in Core and Non-Core Fields under GST registration

Core and Non-Core Fields under GST registration

At the time of GST registration, a registration certificate is issued by the GST department in the name of the business based on the information provided by you. But, you may need to change any information you provided earlier. You may need to change the details due to various reasons like some wrong information provided at the time of registration, the subsequent change in address of the place of business, e-mail ID, mobile number, etc. You can do this through the GST portal.

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Amendment of GST registration can be of 2 types:

Amendments in Core Fields
Amendments in Non-core fields

Difference between Core Fields And Non- Core Fields

Core Fields: Amendments to GST registration core fields require the approval of the GST authorities. These include the following:

Change in legal/business name of business, not including change in PAN
The main center of business
Additional place of business (besides change of state)
Addition or deletion of Partners/Karta/Managing Directors and Whole Time Directors/Members of the Managing Committee of the Associations/Board of Trustees/Chief Executive Officer or equivalent etc.

Non-Core fields: Non-Core Sectors: Amendments to GST registration in non-core sectors do not require the approval of the GST authorities. Amendments are submitted by the registration holder and those amendments are automatically updated in the registration details on the GST database. These include all other details other than core fields like:

Change in details of Authorized Signatory
Modification of details of stakeholders like promoter/partner/Karta
Adding bank account details, etc.

Persons eligible to file an Amendment application

New registrants and normal taxpayers
TDS/TCS registrants, UN bodies, embassies, and other notified persons having UIN
Non-resident taxable person
GST Practitioner
Online Information and Database Access or Retrieval Service Provider (OIDAR)

Procedure For Amendment in Core Fields:

Go to the GST portal and log in.
Go to the Services then click Registration then choose the Amendment of Registration Core Fields.
Edit the details by opening tabs one by one and entering the details asked for in those tabs accordingly. You have to mention the date of the amendment and the reason for the same also.

Save the details and Continue editing the details you want to.
Once you reach the verification tab, select the checkbox, then the name of the authorized signatory from the drop-down list.
Type the name of the place.
File the application, by using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) and sign it digitally.
The verification status shall display any one of the following messages:

Pending processing – Revision application of registration application filed successfully, and ARN generated.

Pending for Verification – Waiting for ARN to be generated after submission of rectification application.

Verification Error – In case of verification failure on submission of modification application till the process of generating ARN.

GST Registration – After the successful filing of an application for amendment in key fields, you will receive an acknowledgment for the successful submission of the application along with ARN (Application Reference Number) on the registered mobile number. and Registered e-mail ID of the authorized signatory.
On acceptance or rejection of the rectification application, you will receive an intimation on your registered mobile number from the GST department. and registered email ID.
The Approval Order can be viewed or downloaded by you from the GST Portal Dashboard.

Notes

Where an application for rectification is under process by a tax authority, you cannot apply for any further rectification of core fields till the time the earlier application is disposed of by the concerned tax authority.
Change in “Trade Name” has been considered as a core area as it requires a fresh “Certificate of Registration” to be issued after amendment.

Procedure for Amendment in Non-Core Fields:

Go to the GST Portal and log in.
Go to Services > Registration > Amendment of Registration Non-Core Fields.
Edit the details by opening the tabs one by one and entering the information asked in those tabs accordingly.
Save the details and continue editing the details you want to edit.
Once you reach the Verification tab, select the checkbox, then the name of the authorized signatory from the drop-down list.
Enter the name of the location.
File the application, and digitally sign using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).
After the successful filing of an application for amendment in GST Registration-Non-core fields, you will receive an acknowledgment for the successful submission of the application along with ARN (Application Reference Number) on the registered mobile number. and Registered e-mail ID of the authorized signatory.
The revised details will be automatically accepted and reflected on the portal.

Notes:

1. When an application for modification in the core field is under process and you apply for modification in the non-core field also, you will receive a message about whether to proceed with the application or not. If you select Yes, then the modifications done in the Core Fields will not be reflected in the application at that time.

Application form to make an amendment: Form GST REG-14.

The time period for submission of the application: Ideally, it should be within 15 days of the change

Details that cannot be Amended/ Modified by Filing an Application for Amendment of GST Registration-

When PAN changes

Reason- Because GST registration is PAN-based. In case of a change in PAN, you will have to make a fresh application for GST registration.

When there is a change in the constitution of the business resulting in a change in PAN

Reason- Because the change in the constitution of a business (like from Proprietorship to Partnership) will result in a change in PAN and GST registration is PAN-based. In this case, also you will have to make a fresh application for GST registration in this case also

When there is a change in the place of Business from one state to Another

Reason – because GST registration is state-specific, you are required to cancel your registration and make a new and fresh application for GST registration in the State of carrying the business

How can we help you?

Online GST Registration in India is only mandatory for every person as specified by the government. But if any business entity from India is willing to take the registration then he must follow all the compliance We offer services in GST Modification and GST Filing.