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          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.

          <h1>Amendment of registration requires notifying changes; officer may approve or reject but must provide an opportunity to be heard.</h1> Every registered person and any person with a Unique Identity Number 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 in registration particulars in the prescribed manner and period, except for particulars that the rules exempt from approval. The proper officer must afford an opportunity to be heard before rejecting an amendment. Amendments decided under the Central Goods and Services Tax Act are deemed decisions under this Act.

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