Amendment of registration: registered persons must report changes and the proper officer may approve or reject amendments. Amendment of registration requires registered taxable persons and those with a unique identity number to inform the proper officer of changes in registration information in the prescribed manner and period. The proper officer may approve or reject amendments in the prescribed manner and time, but prescribed particulars may be amended without approval. The proper officer must issue a notice to show cause and provide a reasonable opportunity of being heard before rejecting an amendment. Approvals or rejections under one GST Act are deemed to be approvals or rejections under the corresponding other GST Act.
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 of registration: registered persons must report changes and the proper officer may approve or reject amendments.
Amendment of registration requires registered taxable persons and those with a unique identity number to inform the proper officer of changes in registration information in the prescribed manner and period. The proper officer may approve or reject amendments in the prescribed manner and time, but prescribed particulars may be amended without approval. The proper officer must issue a notice to show cause and provide a reasonable opportunity of being heard before rejecting an amendment. Approvals or rejections under one GST Act are deemed to be approvals or rejections under the corresponding other GST Act.
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