Amendment of registration requires notifying the proper officer; amendments may be approved or rejected with a hearing. Registered persons and Unique Identity Number holders must inform the proper officer of changes to registration information in the prescribed form, manner and period. The proper officer may approve or reject amendments based on furnished or ascertained information within prescribed timelines; approval is not required for particulars specifically exempted from approval. The proper officer shall not reject an amendment without giving the person an opportunity of being heard, and approvals or rejections under State or Union Territory GST laws are deemed to be approvals or rejections under this 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 requires notifying the proper officer; amendments may be approved or rejected with a hearing.
Registered persons and Unique Identity Number holders must inform the proper officer of changes to registration information in the prescribed form, manner and period. The proper officer may approve or reject amendments based on furnished or ascertained information within prescribed timelines; approval is not required for particulars specifically exempted from approval. The proper officer shall not reject an amendment without giving the person an opportunity of being heard, and approvals or rejections under State or Union Territory GST laws are deemed to be approvals or rejections under this Act.
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