Amendments in GST registration.
It refers to changes that are done in the information provided by the registered person at the time of GST registration.
It is further divided into two broad categories.
Amendment of core fields Amendment of non core-fields
Amendment of Core fields
It requires approval from tax official.
Once the user changes or updates the information, before the changes
are applied, they are reviewed by a GST tax officer. On the
satisfaction of GST officer only the changes are applied. If in doubt,
the tax officer can ask for clarification a;so.
What are the fields covered under the Amendment of Core fields?
- i) Business Details such as legal & trade name
- ii) Principal place of business
- iii) Additional place of business
- iv) Promoters/Partners
Lastly it needs verification which can be done using DSC, EVC or e-Signature.
Amendment of non core-fields It does not require any approval form a GST tax official. Changes/updates are applied the moment user saves the information. It covers all other fields which are not covered under ‘Amendment of core fields’.