A change in a registered business’s address, name, partners, directors, or authorised signatory generally has to be reflected in its GST registration through an amendment application, rather than a fresh registration.
Situations this covers
- A change of principal or additional place of business
- Addition or removal of a partner, director or authorised signatory
- Correction of the legal or trade name
- Addition of an additional place of business
Documents generally required
Proof of the change concerned — a new address proof, a partnership deed amendment, a board resolution, or similar supporting document, depending on what is being amended.
See also GST registration assistance and responding to a GST notice.
Amending a GST registration
Changes to the details recorded at the time of GST registration are made through Form GST REG-14, and are classified as either core or non-core field amendments.
Core field amendments
Core fields include the legal name of the business, the principal place of business, and the addition or deletion of a place of business. Amendments to core fields require approval by the jurisdictional officer, who may seek clarification or additional documents before approving the change.
Non-core field amendments
Non-core fields — such as details of authorised signatories, bank account details, or additional trade names — can be updated directly on the GST portal and take effect without requiring officer approval.
Process for a core amendment
- Filing Form GST REG-14 on the GST portal with the revised details and supporting documents.
- Review by the jurisdictional officer, who may approve the amendment, seek clarification (Form GST REG-03), or reject it with reasons.
- On approval, an amended registration certificate is issued reflecting the updated details.
Frequently asked questions: GST registration amendment
Within what time must a change be reported?
A registered person who changes any particulars furnished in the registration application has to apply for amendment in Form GST REG-14 within 15 days of the change.
Which changes need the officer’s approval?
Changes to core fields, such as the legal name of the business, the addresses of the principal place of business and additional places, and the partners, directors or proprietor details, go to the proper officer. The officer has 15 working days from receiving the application to approve it or call for further information. Changes to non-core fields take effect once submitted on the portal.
What documents support an amendment?
The document depends on the change: a rent agreement and utility bill for a change of address, an updated partnership deed or board resolution for a change in partners or directors, and the PAN and Aadhaar details of a new authorised signatory.
Does a change of address require a new registration?
A move within the same State is handled as an amendment. A move to another State requires a fresh registration in that State, because GST registration is State-specific.
What if the amendment is rejected?
The rejection order states reasons. A fresh application with the corrected documents can be filed, and the order can be challenged through the appeal route in the GST law where the rejection is disputed.
Assistance with this matter
If you need assistance with GST registration, amendment, cancellation or a notice, you may contact this office through the Contact page to discuss your specific situation.
Related guides
- GST Registration: When It Becomes Compulsory and How the Application Works
- GST Registration Cancelled or a Show Cause Notice Received: What Happens Next
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.