Amendment of Registration: notify changes promptly and follow prescribed forms and timelines to effect GST registration amendments. Every registered person and assignee of a Unique Identity Number must inform the proper officer of changes to registration information in the prescribed form and period. Core-field changes-legal name, principal/additional place(s) of business, or changes in persons managing day-to-day affairs-must be applied for electronically within fifteen days and take effect from the date of occurrence. The proper officer may issue a show-cause notice and reject an unsatisfactory application after opportunity to be heard; failure to act within specified periods results in deemed amendment and issuance of the amended certificate on the common portal.
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: notify changes promptly and follow prescribed forms and timelines to effect GST registration amendments.
Every registered person and assignee of a Unique Identity Number must inform the proper officer of changes to registration information in the prescribed form and period. Core-field changes-legal name, principal/additional place(s) of business, or changes in persons managing day-to-day affairs-must be applied for electronically within fifteen days and take effect from the date of occurrence. The proper officer may issue a show-cause notice and reject an unsatisfactory application after opportunity to be heard; failure to act within specified periods results in deemed amendment and issuance of the amended certificate on the common portal.
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