GST Modification

GST Modification and Amendment of GST Registration refer to the processes by which a taxpayer can update or change information in their GST registration. These updates may be due to changes in business structure, nature of business, or any other relevant details.

Types of Amendments in GST Registration

Amendments to GST registration are categorized based on the nature of the changes:

1. Core Field Amendments

These involve significant changes in GST registration details, such as:

• Legal Name of the Business: If the business undergoes a name change (e.g., rebranding or restructuring).
• Principal Place of Business: Changes to the main address where the business is conducted.
• Additional Place of Business: Adding or removing other business locations.
• Addition or Removal of Partners, Directors, or Promoters: Any change in the persons managing or owning the business.

2. Non-Core Field Amendments

These involve minor changes that don’t impact the fundamental identity of the taxpayer. Examples include:

• Changes in email address or mobile number.
• Bank account details.
• Updating the authorized signatory.

3. Changes Requiring New Registration

Some changes cannot be made through amendments and require a fresh GST registration, such as:

• Change in the constitution of the business (e.g., from proprietorship to partnership).
• Change in PAN due to the restructuring of the entity.