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of <h1>Registered persons must notify registration changes in prescribed form; officer may approve or reject but must allow hearing</h1> A registered person or holder of a Unique Identity Number must notify the proper officer of any changes to registration information in the prescribed form, manner and time. The proper officer may approve or reject such amendments based on the furnished or ascertained information, within prescribed procedures and periods, though specified minor amendments may not require approval. The officer cannot reject an amendment application without affording the person an opportunity to be heard. Any amendment decision under the corresponding State or Union Territory GST law is treated as an amendment decision under this Act.
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