Amendment of GST registration particulars requires online submission and verification; PAN change mandates fresh registration. Amendment of registration particulars requires online submission of Form GST REG-14 with effective dates, reasons and supporting documents; the system validates PAN, Aadhaar, DIN and challan details online and issues an Application Reference Number upon successful validation. Core fields such as business name, principal and additional places of business and persons responsible for day-to-day affairs require Proper Officer approval after verification; non-core field changes do not. A change of business constitution resulting in a different Permanent Account Number requires fresh registration. Mobile or e-mail changes for the authorised signatory require online verification, no fee is payable, and the authorised signatory must not be a minor.
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 GST registration particulars requires online submission and verification; PAN change mandates fresh registration.
Amendment of registration particulars requires online submission of Form GST REG-14 with effective dates, reasons and supporting documents; the system validates PAN, Aadhaar, DIN and challan details online and issues an Application Reference Number upon successful validation. Core fields such as business name, principal and additional places of business and persons responsible for day-to-day affairs require Proper Officer approval after verification; non-core field changes do not. A change of business constitution resulting in a different Permanent Account Number requires fresh registration. Mobile or e-mail changes for the authorised signatory require online verification, no fee is payable, and the authorised signatory must not be a minor.
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