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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>Registration amendment obligations require notifying the proper officer; officer may approve or reject amendments after giving hearing.</h1> Every registered person and any person assigned 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 amendment applications based on furnished or ascertained information, but need not approve prescribed categories of particulars and must not reject an application without first providing an opportunity of being heard. Decisions under the Central Goods and Services Tax Act on amendments are deemed to be decisions under this Act.

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