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of <h1>Section 28: Notify Officer of Registration Changes Under Punjab GST Act 2017; Rejection Requires Hearing Opportunity</h1> Section 28 of the Punjab 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 information. The officer can approve or reject these amendments based on the provided information or their assessment, following prescribed procedures. Approval is not needed for certain prescribed amendments, and any rejection must allow the applicant an opportunity to be heard. Decisions on amendments under the Central Goods and Services Tax Act are considered applicable under this Act as well.
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