Amendment of registration: registered persons must notify changes; officer may approve or reject after hearing. Registered persons and those 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, subject to prescribed procedures; certain prescribed particulars do not require approval. The officer must provide the person an opportunity of being heard before rejecting amendments, and decisions under the Central GST framework are deemed to apply under this Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment of registration: registered persons must notify changes; officer may approve or reject after hearing.
Registered persons and those 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, subject to prescribed procedures; certain prescribed particulars do not require approval. The officer must provide the person an opportunity of being heard before rejecting amendments, and decisions under the Central GST framework are deemed to apply under this Act.
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