CA Intermediate · Taxation · Registration
Anita Consultants, a registered person in Pune, has changed its mobile number and e-mail address in the GST portal records. Which statement is correct about amending these details?
This is a non-core field amendment. Changes to contact details like mobile number and e-mail are made on the portal and take effect without approval of the proper officer, unlike core fields such as legal name or place of business, which require officer approval.
- ACore field amendment needing approval of proper officer within 15 days
- BNon-core field amendment, which can be made on the portal without officer approvalCorrect
- CNot permitted; fresh registration must be taken
- DPermitted only at the time of annual return filing
Explanation
Authorised signatory contact details such as mobile number and e-mail are non-core fields; amendments are updated on the portal and do not need the proper officer's approval. Core fields such as legal name, principal place of business and additional places need officer approval. Fresh registration is not required for such changes.
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