GST registration amendments require timely notification, officer approval or rejection, and a hearing before any adverse decision. Registered persons and persons assigned a Unique Identity Number must notify the proper officer of changes in registration information in the prescribed form, manner and time. The proper officer may approve or reject amendments in registration particulars on the basis of the furnished or ascertained information, subject to prescribed procedure. Approval is not required for prescribed particulars, and rejection cannot be made without an opportunity of being heard. State or Union Territory decisions on such amendments are deemed to operate 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.
GST registration amendments require timely notification, officer approval or rejection, and a hearing before any adverse decision.
Registered persons and persons assigned a Unique Identity Number must notify the proper officer of changes in registration information in the prescribed form, manner and time. The proper officer may approve or reject amendments in registration particulars on the basis of the furnished or ascertained information, subject to prescribed procedure. Approval is not required for prescribed particulars, and rejection cannot be made without an opportunity of being heard. State or Union Territory decisions on such amendments are deemed to operate under this Act.
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