Amendment of registration requires notification of changes; officer may approve or reject but must provide an opportunity to be heard.

Every registered person and any person assigned a Unique Identity Number must notify the proper officer of changes to registration particulars in the prescribed form, manner and time. The proper officer may approve or reject amendments based on submitted or ascertained information, subject to prescribed procedures and timelines; specified particulars may be amended without approval. Rejection cannot occur without giving the person an opportunity to be heard, and approvals or rejections under the central GST framework are deemed decisions under this Act.

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