How To Amend GST Registration in India: Step-By-Step Guide

Running a business is never static. Addresses change, partners are added, contact details are updated, and sometimes even the structure of the business evolves. Since GST registration acts as the official identity of a business under Indian tax law, all details reflected on the GST portal must remain accurate and current.

The Government of India has made the GST registration amendment process fully online to ensure businesses can make changes easily without unnecessary delays. Whether it is a minor update or a significant structural change, understanding how to amend GST registration correctly helps avoid compliance issues, penalties, and notices from tax authorities.

This detailed guide explains when and why you should update GST registration details, the different types of amendments, applicable timelines, and the complete procedure for filing a GST amendment application.

What is Modification in GST Registration?

Modification in GST registration refers to making changes to the information originally provided at the time of GST registration. These changes are submitted through a GST amendment form available on the GST portal and may or may not require approval from a GST officer, depending on the type of amendment.

The amendment process ensures that your GST profile always reflects the true and current status of your business.

When is it Necessary to Update GST Registration Details?

A business must apply for an amendment whenever there is a change in registered information. Common situations include:

• Change in the legal name or trade name of the business
• Relocation of the principal place of business
• Addition or removal of branches or additional places of business
• Appointment or resignation of partners, directors, or authorized signatories
• Change in contact details, such as mobile number or email ID
• Change in business activities or the nature of goods and services supplied

Failing to update these details may result in mismatches during return filing, delays in refunds, or departmental scrutiny.

Professional platforms like TMWala assist businesses in identifying whether a change requires amendment and ensure that the application is filed the first time.

| Also, get more information regarding GST Registration for a new business

Types of GST Registration Amendments

The GST law broadly categorizes amendments into three types:

Core Field Amendment in GST

A core field amendment in GST involves critical business details that directly impact the GST registration and require approval from the jurisdictional GST officer.

Core fields include:

• Legal name of the business (provided PAN remains unchanged)
• Principal place of business
• Additional places of business
• Details of promoters, partners, directors, or key managerial persons

These amendments undergo verification, and approval is usually granted within a prescribed period.

Non-Core Field Amendment in GST

A non-core field amendment in GST covers changes that are considered routine and low-risk. These do not require officer approval and are updated automatically once submitted.

Non-core fields include:

• Bank account details
• Business description
• Nature of goods and services
• Authorized signatories
• Minor edits to existing address details
• State-specific information (excluding change of state)

Such amendments are reflected almost immediately on the GST portal.

Change in PAN

A change in PAN cannot be accommodated through an amendment. Since the GSTIN is derived from PAN, any PAN change requires cancellation of the existing registration and application for a fresh GST registration.

GST Amendment Time Limit

Although the GST law does not specify a rigid deadline for filing amendments, businesses are expected to apply within a reasonable time from the date of the change.

Delays in updating core business information can lead to:

• Notices from the GST department
• Rejection of returns or refunds
• Issues during audits or assessments

To remain compliant, it is advisable to initiate the GST amendment application immediately after the change occurs. TMWala helps businesses track amendments and comply with timelines efficiently.

Step-By-Step Process: How to Amend GST Registration Online

Step 1: Log in to the GST Portal

Visit www.gst.gov.in and log in using your registered username and password.

Step 2: Select Amendment Option

Navigate to:
Services > Registration > Amendment of Registration

Choose either:

• Amendment of Registration Core Fields, or
• Amendment of Registration Non-Core Fields

based on the type of change required.

Step 3: Choose the Relevant Section

Select the appropriate tab, such as:

• Business details
• Promoter/partner details
• Principal or additional place of business
• Authorized signatory details

Step 4: Make the Required Changes

Edit, add, or delete information as applicable. Upload supporting documents wherever required.

Examples:

• Address proof for the change in the principal place of business
• Identity proof for change in partner or promoter details

Step 5: Verify and Submit

Submit the GST amendment form using:

• DSC for companies and LLPs
• EVC via OTP for proprietorships and individuals

Step 6: ARN Generation

Once submitted, an Application Reference Number (ARN) is generated. This ARN is used to track the status of the amendment.

Step 7: Approval or Auto-Update

• Core field amendments are reviewed by a GST officer and approved within approximately 15 working days.
• Non-core field amendments are auto-approved and updated instantly.

The amended registration certificate becomes available for download once it has been approved.

Important Points to Remember

• You cannot file another core field amendment while one is already under processing.
• Amendments take effect from the date of occurrence of the change, not the date of approval.
• PAN and state changes always require fresh registration.
• Keep all supporting documents accurate and consistent with GST records.

Businesses often rely on TMWala to manage documentation, filing, and follow-ups, ensuring that amendments are approved without rejections or delays.

Who Can Apply For GST Registration Amendment?

The following entities are eligible to file amendments:

• Normal taxpayers and new registrants
• TDS and TCS registrants
• UN bodies, embassies, and UIN holders
• GST practitioners
• OIDAR service providers
• Non-resident taxable persons

Amendments can be filed when:

• The GST registration application is under processing, or
• The business is already registered under GST

Why Accurate GST Details Matter

Maintaining correct GST records builds credibility with vendors, customers, and tax authorities. Incorrect or outdated information can disrupt the return filing process, cause refund delays, and result in penalties.

Regularly reviewing your GST profile and initiating timely update GST registration details is a best practice every compliant business should follow.

Professional service providers like TMWala offer end-to-end GST amendment support, from identifying required changes to filing and postapproval assistance, allowing businesses to focus on growth rather than paperwork.

Conclusion

Understanding how to amend GST registration is essential for every GST-registered business in India. Whether it is a major structural change or a simple update, the GST portal provides a streamlined process to keep your registration accurate and compliant.

By filing the correct GST amendment application, adhering to the GST amendment time limit, and ensuring documentation accuracy, businesses can avoid compliance risks and operate smoothly.

If you want expert guidance and hassle-free execution, TMWala can handle the complete amendment process on your behalf, ensuring accuracy, compliance, and peace of mind.

FAQs

1. What is the GST registration amendment?
   It is the process of updating or correcting details in an existing GST registration.
2. How to amend GST registration?
   Log in to the GST portal and submit a GST amendment form online.
3. What is a modification in GST registration?
   It means making changes to business details already registered under GST.
4. What is the core field amendment in GST?
   Core field amendments involve key details and require GST officer approval.
5. What is a non-core field amendment in GST?
   Non-core field amendments are auto-approved without officer verification.
6. Is there a GST amendment time limit?
   No fixed limit, but changes should be updated promptly.
7. Can PAN be changed through the GST amendment?
   No, PAN change requires a fresh GST registration.
8. How long do core amendments take?
   Usually up to 15 working days after submission.
9. Are non-core amendments updated instantly?
   Yes, they are reflected immediately on the GST portal.
10. How can TMWala help?
    TMWala handles GST amendments end-to-end, ensuring smooth compliance.