When a business’s details change, its name, address, partners, or other particulars, the GST registration must be updated. The change is filed in Form GST REG-14, with core fields needing officer approval and non-core fields updated automatically. Samkhya handles your GST amendments correctly and on time.
When the details in a GST registration change, the business updates them by filing Form GST REG-14 within 15 days of the change, under Section 28 of the CGST Act. The fields are divided into two kinds. Core fields, the legal name (without a PAN change), the principal or additional place of business within the state, and the addition or removal of partners, directors, or other stakeholders, require approval by the GST officer within 15 working days, after which REG-15 is issued. Non-core fields, such as bank details and the authorised signatory, are auto-approved on submission. Changes to mobile or email are made simply by OTP. Some changes cannot be amended, a change in PAN, in the constitution that changes the PAN, or in the state, and need a fresh registration.
Keeping the registration updated brings benefits:
GST fields are of two kinds:
The rules differ by the kind of change:
An amendment is needed:
A GST amendment begins with identifying whether the change is to a core or non-core field. The business files Form GST REG-14 on the GST portal within 15 days of the change, selecting the field, entering the new details, stating the reason and date, and uploading any supporting documents. For a non-core field, the change is auto-approved and reflects immediately. For a core field, the application goes to the GST officer, who approves it within 15 working days and issues REG-15, or raises a query in REG-03, to which the business replies in REG-04. The amendment takes effect from the date of the change. A change to mobile or email is made directly through OTP, without REG-14.
For the Amendment:
For Filing:
A GST amendment follows a clear sequence:
Amending your GST registration with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team handles the field classification, REG-14, and the documents.
Once the amendment is made:
There is no portal fee for filing Form GST REG-14; professional charges are separate. The key discipline is the 15-day deadline from the date of the change, and a core-field amendment is approved within 15 working days (deemed approved if the officer does not act). Two cautions matter. First, some changes cannot be made by amendment, a change in PAN, a change in constitution that alters the PAN, or a shift of the registration to another state, all of which require cancelling and applying afresh. Second, the documents must match the change, as an unrelated document is a common reason for rejection. A recent point of note is the requirement to keep a valid bank account linked to the PAN updated on the portal.
| Feature | Detail |
| Form | GST REG-14. |
| Deadline | Within 15 days of change. |
| Core Fields | Officer approval in 15 working days. |
| Non-Core Fields | Auto-approved on submission. |
| Cannot Amend | PAN, state, constitution (PAN change). |
| Fee | No portal fee. |
How is a GST registration amended?
By filing Form GST REG-14 on the GST portal within 15 days of the change, with core fields needing officer approval and non-core fields auto-approved.
What is the difference between core and non-core fields?
Core fields, such as the legal name, place of business, and stakeholders, need officer approval; non-core fields, such as bank details and the authorised signatory, are auto-approved.
How long does a core amendment take?
A core-field amendment is approved by the GST officer within 15 working days, and is deemed approved if the officer does not act in time.
Can the PAN be changed by amendment?
No. The GSTIN is PAN-based, so a change in PAN cannot be amended and requires a fresh GST registration.
Can a business change its state by amendment?
No. GST registration is state-specific, so moving to another state requires cancelling the current registration and applying afresh.
Is there a fee to amend?
There is no portal fee for filing Form GST REG-14; only professional charges, if any, apply.
