Amendment of registration requires notifying changes; officer may approve or reject after hearing, with certain particulars exempted. Every registered person and assignee of a Unique Identity Number must notify 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, approval being unnecessary for certain prescribed particulars, and must not reject an amendment without giving the person an opportunity to be heard. Decisions under the Central Goods and Services Tax Act on such amendments are deemed decisions under this Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment of registration requires notifying changes; officer may approve or reject after hearing, with certain particulars exempted.
Every registered person and assignee of a Unique Identity Number must notify 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, approval being unnecessary for certain prescribed particulars, and must not reject an amendment without giving the person an opportunity to be heard. Decisions under the Central Goods and Services Tax Act on such amendments are deemed decisions under this Act.
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