Amendment to registration: electronic filing and verification for GST registration changes, with time bound approval and automatic amendment. Amendment to registration requires the registered taxable person to file FORM GST REG-11 electronically within fifteen days of any change and submit supporting documents. Specified changes to name, principal place or key responsible persons must be verified and approved by the proper officer with issuance of FORM GST REG-12; other particulars are amended upon submission. Change of business constitution that alters PAN requires fresh registration. Where the proper officer issues FORM GST REG-03 for deficiencies, the taxable person must reply in FORM GST REG-04; if the officer fails to act within prescribed timelines the certificate is deemed amended and updated on the Common Portal.
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.
Amendment to registration: electronic filing and verification for GST registration changes, with time bound approval and automatic amendment.
Amendment to registration requires the registered taxable person to file FORM GST REG-11 electronically within fifteen days of any change and submit supporting documents. Specified changes to name, principal place or key responsible persons must be verified and approved by the proper officer with issuance of FORM GST REG-12; other particulars are amended upon submission. Change of business constitution that alters PAN requires fresh registration. Where the proper officer issues FORM GST REG-03 for deficiencies, the taxable person must reply in FORM GST REG-04; if the officer fails to act within prescribed timelines the certificate is deemed amended and updated on the Common Portal.
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