Amendment of registration: changes to registration particulars require electronic application and may be approved or deemed effective. Amendment of registration requires submission of FORM GST REG-14 within fifteen days of any change, with supporting documents; specified changes to name, business address, or key persons require verification and approval by the proper officer within fifteen working days and issuance of FORM GST REG-15, with effect from the date of occurrence; changes not in that category stand amended on submission; constitution changes that alter PAN require fresh registration in FORM GST REG-01; failure of the proper officer to act within prescribed periods results in deemed amendment and availability of the amended certificate on the common portal.
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.
Amendment of registration: changes to registration particulars require electronic application and may be approved or deemed effective.
Amendment of registration requires submission of FORM GST REG-14 within fifteen days of any change, with supporting documents; specified changes to name, business address, or key persons require verification and approval by the proper officer within fifteen working days and issuance of FORM GST REG-15, with effect from the date of occurrence; changes not in that category stand amended on submission; constitution changes that alter PAN require fresh registration in FORM GST REG-01; failure of the proper officer to act within prescribed periods results in deemed amendment and availability of the amended certificate on the common portal.
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