GST Registration Amendment

Overview

Anything you stated in your GST registration can change: the trade name, the address, partners or directors, the authorised signatory, bank accounts or the goods and services you supply. The registration is kept up to date through an amendment application (Form GST REG-14) under Section 28 of the CGST Act read with Rule 19 of the CGST Rules. Accurate records protect you from notices and from cancellation for wrong particulars.

Who needs it

Any active registered taxpayer: regular, composition, casual, non-resident, ISD and TDS or TCS deductors. Typical triggers are:

• Moving the principal place of business or opening or closing an additional place of business.
• A partner, director, karta or managing committee member joining or leaving.
• A new authorised signatory, or a change of the signatory's mobile number or email.
• A new bank account or a change in the list of goods or services.
• A change of legal or trade name, or a change of constitution within the same PAN.

If the registration has already been cancelled, an amendment is not possible; the cancellation has to be revoked first (see GST Cancellation Revocation).

What Zenith does

Zenith listens first to understand what has changed and when, then tells you whether the change is a core or non-core field and what proof the officer will expect. We give a tailored quotation, assign a relationship manager and share a checklist. We then prepare the changes on the portal, check the supporting documents against the new details, file with your EVC or DSC, track the ARN and handle any officer query. When the amended certificate is available we hand it over and explain the change that now shows on your registration, including whether your invoices or e-way bill masters need updating.

Eligibility and key rules

• Core fields need the officer's approval. They include the legal name as per PAN, the principal and additional places of business, and the addition, deletion or change of partners, directors, promoters, karta or managing committee members.
• Non-core fields are updated without officer approval and are reflected on submission. They include the authorised signatory's mobile number and email, bank account details and the goods and services (HSN or SAC) list.
• Report a change within 15 days of the event on the portal (Services, Registration, Amendment of Registration Core Fields or Non-Core Fields).
• A change of legal name tied to a PAN change, or a change in constitution that creates a new PAN, normally needs a fresh registration rather than an amendment.
• Pending return filings are best cleared before you apply, because the officer reviews compliance when approving core changes.

Documents required

• Address change: new electricity bill, property tax receipt, or rent agreement with the owner's proof and consent.
• Name change: updated certificate of incorporation, partnership deed or other proof of the new name.
• Partner or director change: PAN, Aadhaar and photograph of the incoming person, and the deed, resolution or form that records the change.
• Additional place of business: address proof for that place.
• Bank change: cancelled cheque or statement.
• Authorisation letter for a new authorised signatory.

Process and timeline

1. Log in to the GST portal and open the correct amendment page (core or non-core).
2. Edit the relevant tabs, upload supporting documents and preview.
3. Submit with DSC or EVC. An ARN is generated.
4. For core fields the officer reviews and approves, with the order in Form REG-15. If more information is needed, a notice in Form REG-03 is issued and a reply in Form REG-04 is due within 7 working days.
5. If the officer rejects the amendment (Form REG-05), correct the issues and apply again.
6. Download the amended registration certificate.

Timelines depend on completeness, complexity and authority processing; core field changes are expected to be decided within a defined period after submission.

Government fees, penalties and due dates

• Government fee for amending a registration: nil.
• Reporting limit: within 15 days of the change.
• Late reporting is not charged a standalone fee, but it can lead to a notice, scrutiny and in serious cases cancellation for incorrect particulars.
• Reply to a REG-03 notice: within 7 working days of receiving it.
• Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.

Common mistakes

• Treating a core change as non-core and expecting instant approval.
• Updating the address on the portal but not the supporting proof or the e-invoice and e-way bill master data.
• Forgetting to add the new place of business before shipping from it.
• Skipping the REG-03 reply or answering it without documents.
• Trying to amend a registration that has already been cancelled.
• Mixing up the trade name (editable as non-core in some cases) with the legal name (core, as per PAN).

FAQs