Registration amendment requirements: critical GST fields and compounding changes need reasons, documents, and tax authority approval. Amendments to GST registration must be entered on the common portal within prescribed timelines; non-critical fields can be updated by self-service, whereas changes to specified critical fields and any change to the Compounding scheme require submission of reasons, prescribed supporting documents and approval by the relevant tax authorities, and all such amendments are retained in the GSTN database and visible to tax authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration amendment requirements: critical GST fields and compounding changes need reasons, documents, and tax authority approval.
Amendments to GST registration must be entered on the common portal within prescribed timelines; non-critical fields can be updated by self-service, whereas changes to specified critical fields and any change to the Compounding scheme require submission of reasons, prescribed supporting documents and approval by the relevant tax authorities, and all such amendments are retained in the GSTN database and visible to tax authorities.
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