GST Registration Change & Amendment is the statutory process under Section 28 of the CGST Act, 2017 read with Rule 19 of the CGST Rules, by which a GST-registered taxpayer updates the details originally filed in their registration application — business name, trade name, principal or additional place of business, partners or directors, authorised signatory, promoter KYC, bank account, nature of business activities, or contact details. The amendment is filed electronically on the GST portal in Form GST REG-14, and depending on the nature of change, is either auto-approved or routed to the jurisdictional officer for verification.
Amendments are divided into two clear categories — "core field" amendments such as legal name of business, principal place of business, and addition / deletion of promoters, which require officer approval within 15 working days, and "non-core field" amendments such as email, mobile number, bank account, and authorised signatory, which are auto-approved upon submission. Incorrect or delayed amendments can lead to mismatches in GSTR-1 vs GSTR-3B, rejection of e-way bills, suspension of the GSTIN, and disallowance of input tax credit by customers — making timely amendment a critical ongoing compliance.
We offer end-to-end GST amendment services — from diagnosing the type of change, classifying it as core or non-core, preparing supporting documentation, filing Form GST REG-14 on the portal, responding to any clarification notice in Form GST REG-03, following up with the jurisdictional officer, tracking the amendment order in Form GST REG-15, and updating all downstream records like invoice templates, e-way bill portal, TRACES, bank, and customer records — so your GST registration stays fully aligned with your business reality at every point in time.
15 Days
To file after change event
REG-14
Amendment application form
Core vs Non-Core
Two categories of changes
All India
State-wise amendment support
Laws & Frameworks We Work Under
CGST Act, 2017 – Sec 28
CGST Rules – Rule 19
Form GST REG-14
Form GST REG-15 (Order)
Form GST REG-03 (Notice)
SGST / UTGST Acts
IGST Act, 2017
Companies Act, 2013 (Linkage)
FAQs on GST Registration Change & Amendment
Within how many days must a GST amendment be filed after the change?
Under Section 28 of the CGST Act read with Rule 19 of the CGST Rules, every GST-registered taxpayer must file an amendment application within 15 days from the date of the event that triggered the change — for example, the date of the ROC name change order, the date of the board resolution, the date of shifting the principal place of business, or the date of appointment of a new authorised signatory. Filing beyond 15 days is technically a delay, can attract scrutiny, and may weaken your position in subsequent assessments. We help you track all amendment-triggering events and file well within the statutory window.
What is the difference between core and non-core field amendments?
Core field amendments are changes to critical registration data that can materially affect the taxpayer's identity or tax jurisdiction — legal name of business, principal place of business, additional places of business, and addition or deletion of promoters. These require approval by the jurisdictional GST officer within 15 working days and result in an approval order in Form GST REG-15. Non-core field amendments cover routine data such as email, mobile, bank account, authorised signatory, and HSN / SAC codes, and are auto-approved on the portal immediately upon submission without officer intervention.
Can we change the PAN linked to an existing GSTIN?
No. The PAN is the foundational identifier on which a GSTIN is built and cannot be changed through the amendment route. If the PAN itself changes — which typically happens only in cases such as conversion of a proprietorship into a private limited company, merger, or change of constitution — a fresh GST registration is required for the new PAN entity, and the old GSTIN must be surrendered through cancellation. We help map such PAN-level transitions carefully so that input tax credit, open invoices, and contracts migrate smoothly to the new GSTIN.
Can we change the state of registration through an amendment?
No. Since each GSTIN is state-specific, shifting the principal place of business to a different state cannot be done through an amendment. Instead, you need to apply for a fresh GST registration in the new state and surrender the existing GSTIN in the old state through cancellation in Form GST REG-16. Within the same state, shifting the principal place of business and adding additional places is fully possible through a core field amendment in Form GST REG-14. We handle both scenarios — intra-state shifts via amendment and inter-state shifts via fresh registration and cancellation — in a coordinated manner.
How long does a GST amendment take to get approved?
Non-core amendments are typically approved automatically on the GST portal immediately upon successful submission, and the updated details reflect in the registration certificate and GSTIN profile straight away. Core field amendments are routed to the jurisdictional officer, who is required to pass an order in Form GST REG-15 within 15 working days. If the officer raises a clarification notice in Form GST REG-03, the clock is effectively reset and a reply must be filed in Form GST REG-04 within seven working days. We track each stage and follow up proactively so your core amendments are approved as quickly as possible.
What happens if the GST amendment is not filed in time?
Non-filing or delayed filing of GST amendments can create serious operational and compliance issues — invoices carrying an outdated name or address may be rejected by customers, input tax credit claims can be disallowed due to GSTR-1 vs GSTR-2B mismatches, e-way bills can fail validation, and GST refunds can be held up due to outdated bank details. In extreme cases, persistent non-updation may lead to suspension of the GSTIN, penalties under general provisions, and adverse observations during audit or assessment. Timely amendments are a low-cost defensive compliance every business should keep tight.
Do we need a digital signature (DSC) to file GST amendments?
Yes, for companies and LLPs. Private limited companies, public limited companies, and LLPs must file Form GST REG-14 using a valid Class 3 Digital Signature Certificate (DSC) of an authorised director or designated partner. Proprietorships, partnership firms, HUFs, and most other taxpayers have the option to file amendments using Electronic Verification Code (EVC) through OTP on the registered mobile and email. We help clients set up, renew, or replace DSCs wherever needed, and ensure the EVC flow works smoothly on the authorised signatory's active mobile and email ID.
Will our old invoices become invalid after a GST amendment?
Old invoices issued before the effective date of the amendment remain valid as long as they correctly reflected the registration details at the time of issue. From the effective date of the approved amendment, all new invoices, e-way bills, and tax documents must be issued with the updated details — new legal name, new address, new GSTIN annexures, and so on. We help clients update invoice templates, billing software, ERP masters, e-way bill portal data, bank records, and customer communications so that the change-over from old to new particulars is clean, consistent, and fully documented.