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of <h1>Registered individuals must notify changes under Section 28 GST Act; core changes require formal application, non-core self-amended online.</h1> Under Section 28 of the GST Act, registered individuals must notify the proper officer of any changes in their registration details. The officer can approve or reject these amendments, but must provide an opportunity for the applicant to be heard before rejection. Changes in core fields like business name, address, or management require formal application within 15 days, while non-core changes can be self-amended online. Amendments cannot be filed for PAN changes or interstate relocations, requiring new registrations instead. The process includes specific forms and timelines for application, response, and potential rejection.
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