Rule 9 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 9 – 9. Amendment to Registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01, FORM GST REG-07, FORM GST REG-09 or FORM GST-REG-10, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-11, electronically, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or
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any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-11 on the Common Portal: Provided that any change in the mobile number or the e-mail address of authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under rule 1. (c) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01. (3) Where the proper officer is of the opinion that the amendment sought under clause (a)
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