Amendment of registration requires prescribed notification to the proper officer; officer may approve or reject with a hearing. Registered persons and holders 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 such notifications or his own ascertainment, but certain prescribed particulars do not require approval and any rejection must follow an opportunity to be heard. Approvals or rejections under the Central Goods and Services Tax framework are deemed effective under this Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment of registration requires prescribed notification to the proper officer; officer may approve or reject with a hearing.
Registered persons and holders 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 such notifications or his own ascertainment, but certain prescribed particulars do not require approval and any rejection must follow an opportunity to be heard. Approvals or rejections under the Central Goods and Services Tax framework are deemed effective under this Act.
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