Registration amendment requirement: registered persons must notify changes and proper officer may approve or reject with hearing rights. 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 subject to prescribed timelines, prescribed particulars may be amended without approval, rejection requires an opportunity of being heard, and approvals or rejections under the Central Goods and Services Tax Act are deemed to apply 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.
Registration amendment requirement: registered persons must notify changes and proper officer may approve or reject with hearing rights.
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 subject to prescribed timelines, prescribed particulars may be amended without approval, rejection requires an opportunity of being heard, and approvals or rejections under the Central Goods and Services Tax Act are deemed to apply under this Act.
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