Indirect Tax Laws · Registration

Amendment of Registration under GST

Updated 5 October 2026 · Fact-checked

Amendment of registration means updating your GST registration after a change. Apply in FORM GST REG-14 within 15 days of the change. For core fields, the proper officer approves within 15 working days, or the certificate is deemed amended. Non-core changes are approved on the portal without the officer. The amendment takes effect from the date of the event.

Understand Amendment of Registration

A GST registration records facts about your business: legal name, addresses, partners or directors, bank accounts, nature of business and so on. These facts change over time. The law requires the registered person to keep the record current, because the department relies on it for notices, verification and assessment.

The particulars are grouped as core fields and non-core fields. Core fields go to the identity and location of the business. Examples are the legal name, the addresses of the principal and additional places of business, and the partners, directors, karta, managing committee or similar persons in charge. Other particulars are non-core. The list has been fine-tuned over time, so check the current Rule and the notified list before you classify a field.

The classification decides who approves. Under Rule 19, a core field amendment goes to the proper officer. He must act within 15 working days of the application: he approves it and issues an amended certificate in FORM GST REG-15, or he serves a notice in FORM GST REG-03. If he does not act in that period, the certificate is deemed amended. A non-core field amendment is approved on the common portal without any intervention of the officer. The officer's 15-working-day procedure does not apply to it.

You apply within 15 days of the change by filing FORM GST REG-14, with documents supporting the change. The amended certificate is issued in FORM GST REG-15. Under Rule 19, the amendment takes effect from the date of the event that warranted it, not from the date of approval. Some changes cannot be handled by amendment. If a change in the constitution of the business results in a change of PAN, the amendment route does not work and you need a fresh registration.

Key rules to remember

Time limit to apply: Last date = date of change + 15 days; The application is made in FORM GST REG-14. Count 15 calendar days from the date of the change, not from the date you came to know of it.
Officer's period for a core field amendment: Officer approves (FORM GST REG-15) or serves notice (FORM GST REG-03) within 15 working days of the application; This applies to core field changes only. If the officer takes no action in this period, the certificate is deemed amended.
Non-core field change: Approved on the common portal without officer intervention; The officer's 15-working-day procedure does not apply. Check the current Rule and notified list to classify a field.
When the officer is not satisfied: Notice (FORM GST REG-03) → reply within 7 working days (FORM GST REG-04) → order within 7 working days of the reply; This sequence applies to core field changes, which the officer processes. He may reject the application by a reasoned order after hearing your reply. If the reply satisfies him, he drops the proceedings.
Amended certificate: Approval or deemed approval → amended certificate in FORM GST REG-15; Under Rule 19, the amendment is effective from the date of the event warranting it, not from the date of approval.
Change of PAN: Change in constitution leading to a new PAN → fresh registration, not amendment; Amendment keeps the same PAN-based registration.

How to solve Amendment of Registration questions

Use this method for any question on amendment of registration, whether it asks about a time limit, the officer's powers or the effect of a change.

1Identify what changed: name, address, partners, bank account, contact detail or constitution.
2Classify it as core or non-core. Core fields cover the legal name, the addresses of business places and the persons in charge such as partners or directors. Check the current Rule and notified list for other items.
3Check whether the change alters the PAN. If it does, the answer is a fresh registration and amendment does not apply.
4State the time limit: apply in FORM GST REG-14 within 15 days of the change, and compute the last date from the date of the change.
5State who decides. For a core field, the proper officer acts within 15 working days of the application, and the certificate is deemed amended if he does nothing. For a non-core field, the amendment is approved on the portal without the officer.
6If the officer is not satisfied with a core field amendment, give the sequence: notice in FORM GST REG-03, reply in 7 working days, order in 7 working days.
7Mention that the amended certificate is issued in FORM GST REG-15, state that the amendment is effective from the date of the event, and then conclude on the facts.

Quickest way: Three-question check

When to use it: Use it for 1-2 mark MCQs and for short case scenarios where time is tight.

Does the change leave the PAN unchanged? If the PAN changes, it is a fresh registration, not an amendment.
Is the application within 15 days of the change? Compute the date from the change itself.
Is the field core or non-core? If core, has the officer acted within 15 working days? If not, deemed amendment. If he issues a notice, apply the 7 and 7 working-day sequence. If non-core, it is approved on the portal without the officer.

Common mistakes in Amendment of Registration

Mixing 15 days with 15 working days.
Both periods are 15, and they appear close together.
Fix: The taxpayer's period to apply is 15 days from the change. The officer's period to act on a core field application is 15 working days.
Counting the 15 days from the date of discovery or from the date of the board resolution.
Students treat the date of knowledge as the trigger.
Fix: Count from the date the change actually occurs, as stated in the facts.
Treating a change of constitution as an amendment even when the PAN changes.
The word change makes everything look like an amendment.
Fix: If the PAN changes, the answer is fresh registration. Amendment applies only where the registration continues.
Stating that the amendment is effective from the date of approval or of the officer's order.
Students assume the change takes effect only when the certificate is issued.
Fix: Rule 19 provides that the amendment is effective from the date of the occurrence of the event warranting it. Write the date of the event as the effective date.
Forgetting deemed approval when the officer is silent on a core field change.
Students remember only the notice and rejection route.
Fix: For a core field, always add that if no action is taken within 15 working days of the application, the certificate is deemed amended.

Worked examples

Example 1

Rao & Sons, a partnership firm registered under GST, shifted its principal place of business to a new address on 10 June. On 22 June it filed an application for amendment. Is the application in time, and who decides it?

Show the solution

The change is the shifting of the principal place of business. The address of the principal place of business is a core field.
Time limit: 15 days from 10 June, so the last date is 25 June.
The application on 22 June is within the limit.
As this is a core field, the proper officer must act on the application within 15 working days of receiving it. He approves it and issues FORM GST REG-15, or serves a notice in FORM GST REG-03.
If he does nothing within that period, the certificate is deemed amended.
Under Rule 19, the amendment is effective from the date of the event, which is 10 June.

Answer: The application is in time, since the last date is 25 June. The proper officer must act within 15 working days of the application, failing which the certificate is deemed amended. If approved, the amended certificate is issued in FORM GST REG-15, effective from 10 June, the date of the event.

Example 2

Meera Textiles Pvt. Ltd. changed its authorised signatory's mobile number on 5 March. Separately, a director retired on the same date. The company files an application on 12 March. Explain the treatment.

Show the solution

Classify each change. The retirement of a director is a change in the persons in charge of the company, so it is a core field change. The mobile number is not among the core fields, so it is a non-core change. Check the current notified list to confirm.
Time limit: 15 days from 5 March is 20 March. The application on 12 March is in time.
The director's retirement (core) is processed by the proper officer. Within 15 working days of the application he must either approve it and issue FORM GST REG-15 or serve a notice in FORM GST REG-03.
If the officer serves a notice, the company replies within 7 working days and the officer passes an order within 7 working days of the reply. The certificate is deemed amended only if the officer takes no action at all within 15 working days of 12 March.
The mobile number change (non-core) is approved on the common portal without any action by the officer.
Under Rule 19, the amendment is effective from the date of the event, which is 5 March.

Answer: The application is in time. The director's retirement is a core change, so the proper officer must approve it or serve a notice within 15 working days of 12 March. Only if he takes no action in that period is the certificate deemed amended. The mobile number change is non-core and is approved on the portal without officer action. The amendment is effective from 5 March.

Exam tips

In a case scenario, label every changed item as core or non-core, and check the current notified list if you are unsure. The label decides whether the officer approves the change.
Write the two time periods separately: 15 days for the taxpayer and 15 working days for the officer on core field changes.
Check the PAN in any change of constitution scenario. A new PAN means fresh registration.
For a written answer, use the order: provision, facts, conclusion. Name FORM GST REG-14 in the provision part.
State the effective date as the date of the event, as Rule 19 provides. Do not quote sub-rule numbers unless the question supplies them. State the rule in words.

Practice questions from Registration

Amendment of Registration in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Amendment of Registration: frequently asked questions

What are core and non-core fields in GST registration?

Core fields are the particulars that identify the business and its management: the legal name, addresses of the principal and additional places of business, and persons such as partners or directors. Other particulars are non-core. Check the current Rule and notified list. Core changes are approved by the proper officer, while non-core changes are approved on the portal without the officer.

What is the time limit to apply for amendment of GST registration?

You must apply within 15 days of the change in the particulars. The application is made in FORM GST REG-14, with documents supporting the change.

How long does the officer take to approve an amendment?

For a core field change, the proper officer must act within 15 working days of receiving the application. If he takes no action in that period, the registration certificate is deemed to be amended. If he is not satisfied, he serves a notice and follows the 7 and 7 working-day sequence. A non-core change is approved on the portal without the officer's intervention.

Can I amend registration if my PAN changes?

No. If a change in the constitution of the business results in a change of PAN, you must take a fresh registration. Amendment is only for cases where the registration continues under the same PAN.