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<h1>Notify Changes in GST Registration Details Under Section 28: Approval or Rejection by Officer with Right to a Hearing.</h1> Section 28 of the West Bengal Goods and Services Tax Act, 2017, mandates that registered individuals or those with a Unique Identity Number must notify the proper officer of any changes in their registration details in a prescribed form and timeframe. The officer can approve or reject these amendments based on the information provided or independently verified, with certain amendments not requiring approval. Before rejecting an amendment application, the officer must provide an opportunity for the applicant to be heard. Decisions on amendments under the Central Goods and Services Tax Act are also applicable under this Act.