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of <h1>Registered taxable persons must notify changes in registration info; officer approval varies. Procedures under CGST/SGST apply.</h1> Every registered taxable person must notify the proper officer of any changes in their registration information within a prescribed period. The proper officer can approve or reject these amendments based on the information provided or ascertained, following prescribed procedures. Certain amendments may not require officer approval. Before rejecting an amendment request, the officer must issue a notice to show cause and provide a reasonable opportunity for the person to be heard. Any decision on amendments under the CGST Act or SGST Act will be considered applicable to both acts.
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