How to Amend GST Registration Details Online – Step-by-Step Legal Guide

Introduction – Why Amending GST Registration Is Important

GST registration details must always reflect accurate business information. Any change in the principal place of business, contact details, or constitution requires prompt amendment on the GST portal. Failure to update such details can attract penalties and compliance issues under the Central Goods and Services Tax (CGST) Act, 2017.

This guide explains how to amend GST registration details online using Form REG-14, relevant legal provisions, and common pitfalls to avoid—prepared by Advocate Tabish Ahmad for readers of gstlawyer.in.

What Can Be Amended in GST Registration?

Amendments in GST registration depend on the nature of changes. The GST law classifies them into core and non-core fields.

Core vs Non-Core Fields Explained

Core fields are critical business details requiring approval by the GST officer, such as:

• Legal name of business (not involving PAN change)
• Principal or additional place of business
• Details of partners, directors, or authorized signatories

Non-core fields include minor updates that are auto-approved, such as:

• Email ID and mobile number
• Bank account details
• State-specific information and trade name adjustments

Legal Basis for GST Registration Amendment

Amendment of GST registration is governed by:

• Section 25(2) of the CGST Act, 2017: Mandates taxpayers to inform authorities of any change within 15 days.
• Rule 19 of the CGST Rules, 2017: Prescribes the procedure for amendment.
• Form GST REG-14: Application form for amendment.
• Form GST REG-15: Issued when an amendment is approved.

According to CBIC Circular No. 95/14/2019-GST, distinction between core and non-core fields ensures faster processing and reduced administrative delays.

Step-by-Step Guide to Amend GST Registration Details Online

Follow these steps carefully to amend GST registration online through the official GST portal:

Step 1 – Log in to GST Portal

1. Visit the GST portal: www.gst.gov.in.
2. Log in using your GSTIN, username, and password.

Step 2 – Navigate to “Amendment of Registration Core Fields”

1. Go to Services → Registration → Amendment of Registration Core Fields.
2. Select the relevant section (Business Details, Place of Business, etc.).

Step 3 – Update Details and Upload Documents

1. Make the required changes and attach supporting documents (e.g., rent agreement, electricity bill, board resolution).
2. Ensure the documents are self-attested and within permissible formats (PDF/JPEG, max 1 MB).

Step 4 – Verification and Submission using DSC or EVC

1. Verify details using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
2. Submit the application in Form GST REG-14.
3. Track your ARN (Application Reference Number) for further updates.

Time Limit and Approval Process

• The amendment application must be filed within 15 days of the change.
• Non-core field changes are auto-approved upon submission.
• Core field amendments require approval by a proper officer within 15 working days.
• Once approved, Form REG-15 is issued, confirming the amendment.

Common Reasons for Rejection and How to Avoid Them

How to Track Amendment Application Status

To track status:

1. Log in to gst.gov.in.
2. Navigate to Services → Registration → Track Application Status.
3. Enter the ARN and view the real-time progress.

Penalties or Consequences of Not Amending GST Details

Failure to amend registration details may result in:

• Rejection of returns or refunds due to data mismatch
• Notices under Section 125 of the CGST Act (general penalty up to ₹25,000)
• Possible suspension of GST registration until corrections are made

Case Study – Practical Example

Example: A Delhi-based retailer shifted its shop to a new location. The owner logged in to the GST portal, selected Amendment of Registration Core Fields, updated the new address, uploaded the rental agreement, and submitted Form REG-14. Within 10 days, the amendment was approved via Form REG-15, ensuring business continuity without compliance risk.

Conclusion + Practical Tips

Amending GST registration is a straightforward yet critical compliance task. Always keep your business address, ownership, and contact details updated on the GST portal. Maintain digital copies of documents and track applications regularly to avoid delays.

Need help amending your GST registration? Connect with our expert GST lawyer today for professional assistance and hassle-free online filing.

👉 Contact Advocate Tabish Ahmad – GST Lawyer in Patna, Bihar

Frequently Asked Questions

1. What is the process to amend GST registration online?
Login to GST portal → Services → Registration → Amendment → Fill REG-14 → Submit with DSC/EVC.

2. Which details can be amended in GST registration?
Business name, principal place of business, contact details, partners/directors, and authorized signatory.

3. What is the time limit to apply for amendment?
Within 15 days from the date of change.

4. Is GST officer approval required for all amendments?
Only for core field amendments; non-core changes are auto-approved.

5. Can I change my PAN in GST registration?
No, a new GST registration is required for PAN changes.

6. What if my amendment application is rejected?
You’ll receive an order (Form REG-05) with reasons. Reapply after correction.

7. How to track the status of amendment application?
Login to GST portal → Services → Registration → Track Application Status.

8. Is there any fee for amending GST registration?
No, the amendment process is free of charge.

References

1. GST Portal – www.gst.gov.in
2. CBIC – www.cbic-gst.gov.in
3. CGST Act, 2017 – Section 25(2)
4. CGST Rules, 2017 – Rule 19

Author Bio

About the Author – Advocate Tabish Ahmad

Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.

He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.

Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.

Category: GST Compliance & Procedures
Last Updated: November 3, 2025

Short Summary (for AI Snippet)

Learn how to amend GST registration details online using Form REG-14. Includes legal rules, timelines, and officer approval process for Indian taxpayers.

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