Amendment of registration: registered persons must notify prescribed changes; officer may approve or reject with opportunity to be heard. Every registered person and any assignee of a Unique Identity Number must inform 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, but prescribed particulars need not await approval and no rejection may occur without giving the person an opportunity to be heard. Approvals or rejections under the Central Goods and Services Tax Act are deemed to operate under this Act.
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: registered persons must notify prescribed changes; officer may approve or reject with opportunity to be heard.
Every registered person and any assignee of a Unique Identity Number must inform 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, but prescribed particulars need not await approval and no rejection may occur without giving the person an opportunity to be heard. Approvals or rejections under the Central Goods and Services Tax Act are deemed to operate under this Act.
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