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CMA Intermediate · Direct and Indirect Taxation · Registration

Under the CGST Rules, 2017, within how many days of a change in the particulars furnished in the registration application must a registered person submit the application for amendment in FORM GST REG-14?

The application for amendment in FORM GST REG-14 must be submitted within fifteen days of the change in registration particulars, along with the documents relating to that change, on the common portal, either directly or through a notified Facilitation Centre.

  1. ASeven days of the change
  2. BFifteen days of the changeCorrect
  3. CThirty days of the change
  4. DWithin the same month as the change

Explanation

Rule 19(1) requires the registered person to submit FORM GST REG-14, with documents relating to the change, within fifteen days of the change. Seven and thirty days are not the period prescribed. The same-month option has no basis in the rule.

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