GST – GST FAQ 3rd Edition – December, 2018 – 03.1 – 3.1 Amendment of Registration Q 47. Whether Amendments to the Registration Certificate is permissible? Ans. Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal. Q 48.
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an application in FORM GST REG-14 is submitted on the Common Portal, all amendments, except the following, shall stand amended. Permission of proper officer is required only if the amendment relates to (i) legal name of business; (ii) address of the principal place of business or any additional place of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- Q 50. Is there any time limit for approving amendment by the proper officer? Ans. Yes. 15 days. The proper officer shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST R
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submitted under sub-rule (1) shall not be rejected. The taxable person shall furnish a reply to the notice to show cause in FORM GST REG-04 within seven working days from the date of the service of the said notice. Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the notice issued within seven days, the proper officer shall reject the application and pass an order in FORM GST REG -05. Q 52. What happens if the proper officer fails to take any action on the application for amendment? Ans. If the proper officer fails to take any action- (a) within fifteen working days from the date of submission of application, or (b) with in seven working days from the date of receipt of reply to the no
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