GST Modification

GST Modification

GST Modification is required when the registered entity need to change any particulars relating to GST Registration or GST Profile. GST Modification is done online on GST Portal.

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GST Modification application, GST amendment application, GST amendment or modification in core fields or non core fields

GST modification or making changes in the GST Registration details or GST amendment are all the same terminology used for change or alteration in any field of registered tax payer.

Situation under which GST modification arises:

  • Change in details of Authorised Signatory or replacing authorised Signatory with another one.
  • Change in details of any partner / director or situations under which any partner director resigns or new partner / director joins the entity
  • Change in any details of registered premises or shifting of business from one place to another within same state.
  • Erroneously reported any details at the time of registration can be changed and altered in GST amendment

Situation under which GST amendment cannot be taken:

  • Any change in composition of entity i.e. from proprietorship to partnership or partnership to company or any other form or vice-versa cannot be undertaken in GST amendment, any change in composition of entity require change in PAN and GST number being PAN based cannot be modified and a fresh registration need to be taken after surrendering / cancelling the old registration.
  • In case of shifting of business from one state to another then GST registration in old state need to be surrender if the entity does not want to continue business in old state and registration in new state need to be taken fresh.

All the changes or amendment in GST profile of the entity can be done online by submitting required form on the portal of GST. There are three types of changes or amendments that can be done online in the profile of registered tax payer:

  1. Change / Amendment in Core field:

Fields that can be changed / amended in core field are Legal name of the business, address of principal place of business and addition / deletion of additional place of business can be undertaken in amendment in core fields. Any change would require proper document warranting such change and all such amendment need to be filed online using digital signature of authorised signatory or it must be verified by authorised signatory using EVC (electronic validating code). Any amendment in core-filed require to get approval from the Jurisdiction officer from GST department, after submitting online application, it will automatically sent to proper officer for approval and you can get confirmation of same within 15 days of filing amendment application. In case Jurisdiction officer is not satisfied with the change, he may send notice to submit additional documents to verify the change to be carried out.

  1. Change / Amendment in Non-core filed:

Fields that can be changed / amended in non-core field are change in Authorised Signatory / Change in details of partners / directors or removal of any partner / director or addition of any partner / director or addition or deletion of goods or services carried out can be changed or amended through non-core amendment application on GST Portal. All such change need to be supported with the proper document and such document need to be uploaded on GST portal at the time of amendment. (Example, change in authorised signatory can be done by uploading new resolution of change in authorised signatory)

  1. Change in E-mail or Mobile number:

Any change in e-mail or mobile number can be done online instantly after verifying the OTP (one time password) received on changed / updated e-mail or mobile number.

With the ever changing Law and regulatory requirements, we keep on track and advise the same on timely manner in order to ensure proper compliance. We at ReturnFilings.Com will understand the purpose of your GST amendment / GST Modification and thereafter will provide you detailed analysis mentioning the law requirement and compliances need to fulfil in order to carry out GST amendment / GST modification economically and efficiently. We at ReturnFilings.Com will provide you details of regulatory filings in order to ensure proper smooth and timely compliances. We at ReturnFilings.Com are determinate to provide end to end solution; our motto is you concentrate on your business while we at ReturnFilings.Com will take care of all your compliances need for GST Modification.