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1
CASE STUDY
Ashu Dalmia
GST Consultant, Trainer &
Author
Partner
Ashu Dalmia & Associates
Chartered Accountants
Mob:- +91-9810893243
Email:ashu.dalmia@ada.org.in
GSTIndia.biz
CORE AND NON CORE FIELD AMENDMENT
2
www.gstindia.biz
AMENDMENT OF GST REGISTRATIONAmendmentof
Registration
Core Fields
(Required approval by
Tax Official’s)
Non-core Fields
( Tax Official’s approval
not required)
 Name of the Business (if there is no
change in PAN)
 Addition/Deletion of Stakeholders
 Principal Place of Business/Additional
Place of Business
(Both will not allowed for change in state)
 Addition or deletion of
Partners/Karta/Managing Directors etc.
 Except above Core Fields
 Available For Editing
3
www.gstindia.biz
AMENDMENT OF GST REGISTRATION
Who can File Application for Amendment
New registration & Normal Tax Payer
Non Resident Taxable Person
GST Practitioner
Online Information and Database Access or Retrieval
Service Provider
4
www.gstindia.biz
AMENDMENT OF GST REGISTRATION
Change in Place of Business one
State to Other
Change in Constitution of
Business as its results in change
of PAN,
Need Fresh application of
Registration
FIELDS CANNOT BE AMENDED
5
www.gstindia.biz
For Change in Place of Business one State to Other
GST Registrations are State Specific. So,
1. Voluntary Cancel Your Current
Registration
2. Apply for a fresh registration in the state
you are relocating your business
6
www.gstindia.biz
Due Date For Amendment of GST Registration
You can save the
Amendment of Registration
after modification for 15
Days
7
www.gstindia.biz
AMENDMENT IN CORE FIELDS
Services Registration
Amendment of Registration core
Fields
8
www.gstindia.biz
AMENDMENT IN CORE FIELDS-BUSINESS DETAILS
Select the Field which you wish
to edit
Edit the desired details and
select the date of Amendment
Enter the Reason of
Amendment & Save
9
www.gstindia.biz
AMENDMENT IN CORE FIELDS-BUSINESS DETAILS
Once all the changes are done, click the CONTINUE button.
10
www.gstindia.biz
AMENDMENT IN CORE FIELDS-PRINCIPAL PLACES OF BUSINESS
Principal Place of Business tab Scroll down the page click the EDIT button
11
www.gstindia.biz
AMENDMENT IN CORE FIELDS-PRINCIPAL PLACES OF BUSINESS
In the Reasons field, enter the reason
for amendment of information
Select the Date of Amendment
Click
the SAVE
12
www.gstindia.biz
AMENDMENT IN CORE FIELDS-ADDITIONAL PLACES OF BUSINESS
TAB
Additional Places of
Business tab
Number of additional places field, enter the number of
additional places for which information is to be added
ADD NEW
13
www.gstindia.biz
AMENDMENT IN CORE FIELDS-ADDITIONAL PLACES OF BUSINESS
TAB
In the Reasons field, enter the reason
for amendment in information.
Select the Date of Amendment Click the SAVE & CONTINUE
14
www.gstindia.biz
AMENDMENT IN CORE FIELDS-PROMOTERS /PARTNERS TAB
click
the VIEW button
To edit the details of Promoter or
Partners, click the EDIT button.
To delete the details of Promoter or
Partners, click the DELETE button
 Click the ADD NEW button to add details of
Promoter or Partners
 Enter the details of the Promoter/Partner and
upload the necessary documents required as a
proof for amendment.
 In the Reasons field, enter the reason for
amendment in information.
 Select the Date of Amendment using the
calendar.
 Click the SAVE button.
 Once details are added, click
the CONTINUE button
15
www.gstindia.biz
AMENDMENT IN CORE FIELDS-VERIFICATION TAB
 In the Verification tab, select the Verification checkbox.
 In the Name of Authorized Signatory drop-down list, select the
authorized signatory.
 In the Place field, enter the name of the place.
 After filling the application for Amendment of Registration, you need
to digitally sign the application using Digital Signature Certificate (DSC)/ E-
Signature or EVC.
Amendment to Core fields require approval by the Tax Official. Once the
amendment application is approved or rejected, you will receive a notification
through SMS and e-mail message.
16
www.gstindia.biz
AMENDMENT IN NON-CORE FIELDS
Services Registration
Amendment of Registration
Non - Core Fields
The application form for editing is displayed and non-core fields is available in editable form. Edit the details in the desired tab
17
www.gstindia.biz
AMENDMENT IN NON CORE FIELDS-VERIFICATION TAB
 In the Verification tab, select the Verification checkbox.
 In the Name of Authorized Signatory drop-down list, select the
authorized signatory.
 In the Place field, enter the name of the place.
 After filling the application for Amendment of Registration, you need
to digitally sign the application using Digital Signature Certificate (DSC)/ E-
Signature or EVC.
Amendment to Non-Core fields is auto approved and does not require any processing by the
Tax Official..
www.gstindia.biz18
ashu.dalmia@ada.org.in
+91-11-22466591
+91-11-22422707
+91-11-45665691
www.gstindia.biz
www.ada.org.in

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Amendment in registration

  • 1. 1 CASE STUDY Ashu Dalmia GST Consultant, Trainer & Author Partner Ashu Dalmia & Associates Chartered Accountants Mob:- +91-9810893243 Email:ashu.dalmia@ada.org.in GSTIndia.biz CORE AND NON CORE FIELD AMENDMENT
  • 2. 2 www.gstindia.biz AMENDMENT OF GST REGISTRATIONAmendmentof Registration Core Fields (Required approval by Tax Official’s) Non-core Fields ( Tax Official’s approval not required)  Name of the Business (if there is no change in PAN)  Addition/Deletion of Stakeholders  Principal Place of Business/Additional Place of Business (Both will not allowed for change in state)  Addition or deletion of Partners/Karta/Managing Directors etc.  Except above Core Fields  Available For Editing
  • 3. 3 www.gstindia.biz AMENDMENT OF GST REGISTRATION Who can File Application for Amendment New registration & Normal Tax Payer Non Resident Taxable Person GST Practitioner Online Information and Database Access or Retrieval Service Provider
  • 4. 4 www.gstindia.biz AMENDMENT OF GST REGISTRATION Change in Place of Business one State to Other Change in Constitution of Business as its results in change of PAN, Need Fresh application of Registration FIELDS CANNOT BE AMENDED
  • 5. 5 www.gstindia.biz For Change in Place of Business one State to Other GST Registrations are State Specific. So, 1. Voluntary Cancel Your Current Registration 2. Apply for a fresh registration in the state you are relocating your business
  • 6. 6 www.gstindia.biz Due Date For Amendment of GST Registration You can save the Amendment of Registration after modification for 15 Days
  • 7. 7 www.gstindia.biz AMENDMENT IN CORE FIELDS Services Registration Amendment of Registration core Fields
  • 8. 8 www.gstindia.biz AMENDMENT IN CORE FIELDS-BUSINESS DETAILS Select the Field which you wish to edit Edit the desired details and select the date of Amendment Enter the Reason of Amendment & Save
  • 9. 9 www.gstindia.biz AMENDMENT IN CORE FIELDS-BUSINESS DETAILS Once all the changes are done, click the CONTINUE button.
  • 10. 10 www.gstindia.biz AMENDMENT IN CORE FIELDS-PRINCIPAL PLACES OF BUSINESS Principal Place of Business tab Scroll down the page click the EDIT button
  • 11. 11 www.gstindia.biz AMENDMENT IN CORE FIELDS-PRINCIPAL PLACES OF BUSINESS In the Reasons field, enter the reason for amendment of information Select the Date of Amendment Click the SAVE
  • 12. 12 www.gstindia.biz AMENDMENT IN CORE FIELDS-ADDITIONAL PLACES OF BUSINESS TAB Additional Places of Business tab Number of additional places field, enter the number of additional places for which information is to be added ADD NEW
  • 13. 13 www.gstindia.biz AMENDMENT IN CORE FIELDS-ADDITIONAL PLACES OF BUSINESS TAB In the Reasons field, enter the reason for amendment in information. Select the Date of Amendment Click the SAVE & CONTINUE
  • 14. 14 www.gstindia.biz AMENDMENT IN CORE FIELDS-PROMOTERS /PARTNERS TAB click the VIEW button To edit the details of Promoter or Partners, click the EDIT button. To delete the details of Promoter or Partners, click the DELETE button  Click the ADD NEW button to add details of Promoter or Partners  Enter the details of the Promoter/Partner and upload the necessary documents required as a proof for amendment.  In the Reasons field, enter the reason for amendment in information.  Select the Date of Amendment using the calendar.  Click the SAVE button.  Once details are added, click the CONTINUE button
  • 15. 15 www.gstindia.biz AMENDMENT IN CORE FIELDS-VERIFICATION TAB  In the Verification tab, select the Verification checkbox.  In the Name of Authorized Signatory drop-down list, select the authorized signatory.  In the Place field, enter the name of the place.  After filling the application for Amendment of Registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E- Signature or EVC. Amendment to Core fields require approval by the Tax Official. Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message.
  • 16. 16 www.gstindia.biz AMENDMENT IN NON-CORE FIELDS Services Registration Amendment of Registration Non - Core Fields The application form for editing is displayed and non-core fields is available in editable form. Edit the details in the desired tab
  • 17. 17 www.gstindia.biz AMENDMENT IN NON CORE FIELDS-VERIFICATION TAB  In the Verification tab, select the Verification checkbox.  In the Name of Authorized Signatory drop-down list, select the authorized signatory.  In the Place field, enter the name of the place.  After filling the application for Amendment of Registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E- Signature or EVC. Amendment to Non-Core fields is auto approved and does not require any processing by the Tax Official..