GST Registration Changes services

Services provided for GST registration changes at K M Gatecha & Co LLP:

• Checking eligibility of applier,
• Evaluation of GST registration changes,
• Collection of documents,
• Filling and filing forms,
• Uploading documents,
• Corrections or updating changes during process of change if required,
• Replying to queries from department.

Who can apply for changes in GST registration?

• The following entities can apply for changes in GST registration:
  • GST registrants and normal taxpayers,
  • TDS and TCS registrants,
  • UN bodies, embassies and other notified person having the UIN,
  • GST practitioners,
  • OIDAR (online information and database access or retrieval) service providers,
  • Non-resident Taxpayers.

Pre-requisites of applying for GST registration changes:

• The business should be registered under GST,
• PAN card details cannot be changed under any circumstances,
  • If PAN card is changed then the business must apply for new GST number,
• Changes in core fields requires Tax official’s verification and approval.

Core fields of GST registration changes:

• Business name,
• Principal and additional places of business (other than change in State),
• Addition or deletion of promoters, partners, Karta, Managing Committee or CEO.

Non-Core fields:

• Business details,
• Description of goods and services,
• Editing in information related to state,
• Authorised signatory or representatives,
• Bank Details (addition, deletion, or modification),
• Changes in details of stakeholders,
• Minor corrections in existing places of business (principal or additional),
• Change in mobile number or email address (through GST REG-14).

Process of GST registration changes:

• Filing of Form GST REG-14,
• Uploading supporting documents,
• If the changes are approved by GST officer, then change is applied through Form GST REG-15 if not then:
  • Clarification is asked by GST officer through form GST REG-03,
  • The applicant must reply within 7 days through Form GST REG-04,
  • If the clarification is rejected then the GST officer rejects the change through Form GST REG-05,
  • If there is no reply from officer, then change is implemented.
• Note: If PAN number is to be changed then new GST number has to be applied through form GST REG-01.

Documents required for GST registration changes:

• Name of business:
  • GST REG-14 to be filed within 15 days from change in name along with the reason and date of change of name.
• Change in principal address or additional places of business:
  • Proof of address such as:
    • Electricity bill,
    • Property tax bill,
    • Rent/lease agreement (if agreement is not available then affidavit to show that premises is rented),
    • Documents issued by Government of India (for businesses operating within SEZ).
  • Change to promoter information:
    • The following documents of promoter have to be submitted:
      • Identity proof,
      • Address proof,
      •  
    • Change in mobile number or email address:
      • GST REG-14,
      • Authorization through Digital Signature.