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Amendment of Registration [Section - 28]

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Full Text of the Document

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....stration particulars in such manner and within such period as may be prescribed . Approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed. provided the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.   Deemed Rejection Or approval As per Section 28(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act Procedure For Amendment Of Registration Application for Change if the change relates to  ....

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Full Text of the Document

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....aid notice.   Rejection Of Application Where the reply furnished is found not satisfactory the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05   If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal   There are two categories of details in registration application for core f....