GST Registration Amendment Guide

22 April 2024

139 9 mins read

A Comprehensive Guide to GST Registration Amendments. Stay compliant and streamline your business with our expert insights and step-by-step assistance.

Amendments to GST registration may become necessary in situations where incorrect details regarding the taxable individual under GST have been erroneously entered on the GST Portal. This article outlines the process for rectifying errors in the GST registration certificate.

GST Registration Amendments

The Goods and Services Tax (GST) has been amended several times since its implementation in 2017. Some of the key recent amendments include:

Finance Act 2023:

Composition scheme for e-commerce: Registered persons supplying goods through e-commerce operators can now opt for the composition scheme if their aggregate turnover in the preceding financial year does not exceed ₹50 lakhs.
Decriminalization of certain offences: The minimum threshold of tax amount for launching prosecution has been raised from ₹1 crore to ₹2 crore. Certain offences under Section 132 of the CGST Act, 2017, have been decriminalized.
Other amendments: The Act has also been amended to clarify the scope of levy on online gaming, clarify the valuation of services provided by foreign e-commerce operators, and rationalize the late fee provisions.

Other recent amendments:

GST rate hike on textiles deferred: The hike in GST rate on textiles from 5% to 12%, which was originally scheduled for January 1, 2022, has been deferred indefinitely.
Changes in return filing process: The GST return filing process has been simplified, with the introduction of the QRMP scheme for small businesses.
Rationalization of duty on COVID-related goods: The GST Council has rationalized the duty on certain COVID-related goods, such as medical oxygen and PPE kits.

These are just some of the recent amendments to the GST Act. For a complete list of amendments, you can refer to the website of the Central Board of Indirect Taxes and Customs (CBIC).

Objectives of GST Registration Amendment

Simplify the Tax Structure: GST amendments may aim to simplify the tax structure by reducing the number of tax rates, eliminating exemptions, and streamlining compliance processes. This is often done to make the tax system more transparent and user-friendly.
Revenue Enhancement: Governments may introduce amendments to GST to enhance revenue collection. This can involve adjusting tax rates, expanding the tax base, or improving compliance mechanisms to ensure that more businesses and transactions are appropriately taxed.
Addressing Compliance Issues: Amendments may be introduced to address challenges related to tax compliance. This could include the introduction of technology-driven solutions, simplification of filing procedures, and the implementation of measures to reduce tax evasion.
Promoting Economic Growth: Some amendments may be aimed at stimulating economic growth by providing relief to specific industries, encouraging investments, and fostering a more conducive business environment.
Addressing Sector-specific Concerns: Governments may introduce targeted amendments to address issues specific to certain sectors. For example, changes may be made to address challenges faced by the manufacturing, services, or export sectors.
Social Objectives: GST amendments may also be driven by social objectives, such as providing relief to certain sections of the society, supporting small businesses, or addressing regional imbalances.
International Alignment: In some cases, amendments may be made to align the country’s GST system with international best practices or to meet specific obligations under international agreements.
Feedback and Stakeholder Consultation: Governments may undertake amendments based on feedback from stakeholders, including businesses, consumers, and experts. This helps ensure that the GST system is responsive to the needs of the economy and its participants.

Application for GST Registration Amendment

Access the Online Portal:

Navigate to Amendments Section:

Look for the section related to amendments or changes in your GST registration.

Select the Amendment Type:

Choose the type of amendment you want to make. This could include changes in business details, contact information, legal entity structure, or any other relevant details.

Fill in the Amendment Form:

Complete the required amendment form. You may need to provide details such as your GST registration number, the type of amendment, and the specific information you are updating.

Attach Supporting Documents:

Depending on the nature of the amendment, you may be required to attach supporting documents. This could include updated business documents, proof of address, or any other documentation requested by the tax authority.

Review and Confirm:

Review the information you provided and ensure its accuracy. Once confirmed, submit the amendment application.

Payment of Fees (if applicable):

Some jurisdictions may require payment of fees for certain types of amendments. Check whether any fees are applicable and make the necessary payments.

Wait for Approval:

After submitting the amendment application, you may need to wait for the tax authority to review and approve the changes. The processing time can vary.

Receive Confirmation:

Once the amendment is approved, you should receive confirmation from the tax authority. This may include an updated GST certificate with the amended details.

Update Business Records:

After receiving confirmation, update your business records with the amended GST details.

Impact of GST Registration Amendment

The impact of GST registration amendments can vary depending on the specific amendment, the sector it affects, and the individual business or consumer. However, here’s a broad overview of some potential positive and negative impacts:

Positive Impacts:

Simplifying compliance: Certain amendments, like the composition scheme for e-commerce and QRMP scheme for small businesses, can ease the compliance burden for these groups.
Reducing tax evasion: Increased enforcement measures and clarification of ambiguities can deter tax evasion, leading to fairer competition and potentially higher revenue collection.
Boosting economic growth: Rationalized duty rates and reduced tax burden on certain sectors can potentially stimulate economic activity and growth.
Addressing sector-specific issues: Tailored amendments addressing specific concerns of certain industries can improve their competitiveness and operations.
Enhancing revenue collection: Widening the tax base and improved administration can lead to increased government revenue for infrastructure development and social welfare programs.

Negative Impacts:

Increased complexity: For some businesses, new amendments and regulations can add to the complexity of tax compliance, especially if they involve unfamiliar processes or interpretations.
Short-term disruptions: Transitioning to new rules and systems can cause temporary disruptions and challenges for businesses, requiring adaptation and potentially impacting cash flow.
Uncertainty and confusion: Ambiguity in the interpretation or application of certain amendments can create confusion and uncertainty for businesses, leading to potential compliance issues.
Negative impact on specific sectors: Some amendments, like the deferred GST rate hike on textiles, may benefit one sector while burdening another, requiring adjustments and potentially impacting consumers.
Administrative burden: Increased enforcement measures and reporting requirements can add to the administrative burden for businesses, requiring additional resources and personnel.

Overall, the impact of GST amendments is a mixed bag, with both potential benefits and challenges. Evaluating the specific amendments in the context of a particular business or sector is crucial to understand the full range of possible impacts.

Eligibility Criteria

If you belong to any of these categories and need to update your GST registration details, you’re eligible to file an amendment application.

New registrants and normal taxpayers
TDS/TCS registrants, UN bodies, embassies, and other notified persons with UIN
Non-resident taxable persons
GST practitioners
Online information and database access or retrieval service providers

Streamline your business with seamless GST registration. Ensure compliance and unlock growth opportunities effortlessly.

GST Amendment – Changes to Business Name:

Should there be any alterations to the legal name of a business, there is no need to cancel the GST registration certificate. Rather, the existing GST registration can be modified to reflect the updated business name. The process involves submitting FORM GST REG-14 through the GST portal within 15 days of the business name change.

Upon filing the application for a business name change, the GST Officer is tasked with verifying and approving the amendment within 15 working days using FORM GST REG-15. Once approved, the amendment becomes effective from the date of the event prompting the name change.

GST Amendment – Changes to Address:

If there are changes to the address of the principal place of business or any additional places of business, the GST FORM REG-14 can be filed. The application for an address change requires providing proof of the new location’s address within the GST registration amendment. Accepted proofs include:

For Own Premises: Documents supporting ownership, such as the latest Property Tax Receipt, Municipal Khata copy, or Electricity Bill.
For Rented or Leased Premises: A copy of the valid Rent/Lease Agreement, along with documents supporting the lessor’s ownership.
For Other Premises: A copy of the Consent Letter with documents supporting the consenter’s ownership.
For Rented/Leased Premises without an agreement: An affidavit along with possession proof, like a copy of the Electricity Bill.
If in an SEZ: Documents/certificates issued by the Government of India.

Changes to the GST portal’s recorded address must be updated within 15 days of the change. The GST office will approve the change within 15 days, and the approved date will be the event date requiring the amendment.

GST Amendment – Changes to Promoter Information:

In the event of adding, deleting, or retiring partners, directors, or individuals responsible for the business’s day-to-day affairs, a GST amendment application must be submitted within 15 days of such occurrences.

The application should include details of the new promoter, such as identity proof, address proof, and a photograph, along with a GST Declaration for the Authorized Signatory. Upon receipt of the GST amendment application, the concerned officer will approve the change or request additional information within 15 days.

GST Amendment – Changes to Mobile Number or Email ID:

Any adjustments to the mobile number or email ID on the GST Common Portal can be executed by the Authorized Signatory using their digital signature after an online verification process. This routine change does not necessitate filing a GST amendment application or verification by an officer.

GST Amendment – Changes to PAN:

In the case of changes to the business’s constitution or PAN, a GST Amendment application cannot be submitted. Instead, changes to PAN require a new GST registration application in FORM GST REG-01 to be filed.

Modifications in Input Tax Credit (ITC):

Recent key changes:
- CGST Rule 36(4) amendment: Removal of 5% provisional ITC claim beyond ITC appearing in GSTR-2B.
- Auto-population of ITC as net of credit notes in Table 4 of GSTR-3B, not reversals.
- Other modifications for clarification and streamlining of ITC claims.
Importance: Ensure accurate ITC claims, prevent misuse, and align with GST law provisions.
Stay updated: Refer to official notifications and circulars for specific changes and their implications.

Time Limit for Filing GST Amendment:

General rule: 15 days from the date of change in relevant information.
Specific cases:
- Change in PAN: Requires new registration application (no amendment possible).
- Certain other core fields: May have different timelines as per specific rules.
Consequences of delay: Penalties and potential disruptions in GST compliance.

Fields Cannot be Amended Using Amendment of Registration:

PAN of the business entity: Requires new registration application.
Constitution of the business: Requires new registration application.
Place of business from one state to another: Requires new registration in the new state.

GST Amendment – Changes to PAN:

Not possible through amendment: Requires fresh registration.
Steps for change in PAN:
1. Apply for new GST registration using Form GST REG-01.
2. Surrender old GST registration certificate after new one is issued.
Documents required: New PAN card, proof of identity and address, and other relevant documents.

FAQ:-

What are the specific changes made under the GST Amendment Act?

Several amendments have been made since the initial GST implementation in 2017. Some key recent changes include:

Composition scheme for e-commerce businesses: Businesses with turnover up to ₹50 lakhs can opt for simplified tax compliance.
Decriminalization of certain offences: Minimum threshold for prosecution raised to ₹2 crore, providing relief for minor defaults.
Changes in return filing process: QRMP scheme simplifies returns for small businesses.
Clarifications on levy and valuation: Ambiguities addressed for online gaming and foreign e-commerce operators.

What is the new GST amendment 2023?

As of October 26, 2023, no major GST amendments have been implemented in 2023. Some of the changes mentioned above were introduced earlier in the year.

What is the GST 101 and 122 amendment?

These are not specific individual amendments. They refer to the constitutional amendments that paved the way for the original implementation of GST in India:

101st Amendment Act (2016): Introduced the Goods and Services Tax system.
122nd Amendment Act (2014): Enabled the creation of the GST Council and empowered states to levy GST.

How do the revised GST rates impact different sectors and industries?

The impact varies depending on the sector and specific rate changes. Some sectors like textiles might benefit from deferred rate hikes, while others might face increased burden for specific goods. Consult relevant updates for your industry.

Has the GST Amendment altered the process of claiming Input Tax Credit (ITC)?

Yes, there have been modifications to ITC claim procedures. Recent changes include:

Removal of provisional ITC claims beyond GSTR-2B data.
Auto-population of net ITC in GSTR-3B, excluding credit notes reversals.

What are the compliance requirements businesses need to follow post-GST Amendment?

Compliance requirements still largely focus on accurate return filing, maintaining proper records, and timely payment of taxes. Stay updated on specific changes impacting your compliance obligations.

Will the GST Amendment affect small businesses differently than larger corporations?

Smaller businesses might benefit from simplified schemes like the revised composition scheme. However, understanding and adapting to revised regulations remain crucial for everyone.

How do the amendments in GST impact consumers and their purchasing behavior?

The impact on consumers depends on the specific rate changes for goods and services they purchase. Consumers might adjust their buying patterns based on price changes.

Are there any transitional provisions provided for adapting to the new GST changes?

Depending on the specific amendment, transitional provisions might be available to ease the implementation process for businesses. Refer to official notifications for details.

What challenges might businesses face in implementing the revised GST regulations?

Businesses might face challenges like understanding new rules, adapting systems and processes, and ensuring compliance. Consulting tax professionals can be helpful.

Are there any future amendments or updates expected in the GST regime following this amendment?

The GST Council continuously reviews and modifies the GST system. Future amendments are possible based on economic considerations and feedback from stakeholders.