Amendment of registration requires notifying the proper officer; officer may approve or reject after giving an opportunity to be heard. Every registered person and any person with 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, need not approve changes in prescribed particulars, and must give the person an opportunity of being heard before rejecting; approvals or rejections under the Central Goods and Services Tax Act are deemed to apply under this Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment of registration requires notifying the proper officer; officer may approve or reject after giving an opportunity to be heard.
Every registered person and any person with 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, need not approve changes in prescribed particulars, and must give the person an opportunity of being heard before rejecting; approvals or rejections under the Central Goods and Services Tax Act are deemed to apply under this Act.
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