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- In case of any change required in particular furnished in registration application FORM GST REG-01, FORM GST REG-07, FORM GST REG-09, FORM GST REG-09A, FORM GST REG-12 as the case may be within 15 days shall submit an application in electronically FORM GST REG-13 application for change shall be made along with document relating to such change.
(a). In case of change related to following
i. Change of name of business
ii. Change of place of address
iii. Change in director, karta, board of trustee, CEO who manage day to day affaire of business.
Changes which does not warrant cancellation of registration u/s 29, applicant shall make an application in FORM GST REG-13 and after verification of application officer shall issue order in FORM GST REG-14 electronically to give the effect of amendment in registration.
(b). Any change in relation to point i and iii of clause (a) in any state or union territory shall apply to all registration granted to registered person.
(c). change relating to particular other than mentioned in point 2(a) certificate of registration shall be amended on submission of application FORM GST REG-13.
(c). Change of mobile number or email address of authorized signatory shall be amended from time to time by online verification through common portal.
(d) in case of change in constitution of business which warrant change of PAN of registered person then fresh application shall be made in FORM GST REG-01.
When the officer is of opinion amendment sought in point no 2(a) document or detail submitted in FORM GST REG-13 is incomplete or incorrect then officer within 15 days of receipt of application in FORM GST REG-13 shall serve a show cause notice in FORM GST REG-03 to person reply in 7 working days why the application should not be rejected.
Registered person shall reply of show cause notice within 7 working days in FORM GST REG-04 from the date of service of notice.
When the reply submitted in point 4 above in response to show cause notice is not satisfactory or not submitted within prescribed time then officer shall reject the amendment application and pass order in FORM GST REG-05.
Where the officer fails to take action
• Within 15 days from the date of receipt of application.
• Within 7 days from the date of receipt of reply of show cause notice
Application shall be deemed to be accepted and certificate of registration shall get amended to the extent amendment was made. In case of any change required in particular furnished in registration application FORM GST REG-01, FORM GST REG-07, FORM GST REG-09, FORM GST REG-09A, FORM GST REG-12 as the case may be within 15 days shall submit an application in electronically FORM GST REG-13 application for change shall be made along with document relating to such change. - (a). In case of change related to following
i. Change of name of business
ii. Change of place of address
iii. Change in director, karta, board of trustee, CEO who manage day to day affaire of business.
Changes which does not warrant cancellation of registration u/s 29, applicant shall make an application in FORM GST REG-13 and after verification of application officer shall issue order in FORM GST REG-14 electronically to give the effect of amendment in registration.
(b). Any change in relation to point i and iii of clause (a) in any state or union territory shall apply to all registration granted to registered person.
(c). change relating to particular other than mentioned in point 2(a) certificate of registration shall be amended on submission of application FORM GST REG-13.
(c). Change of mobile number or email address of authorized signatory shall be amended from time to time by online verification through common portal.
(d) in case of change in constitution of business which warrant change of PAN of registered person then fresh application shall be made in FORM GST REG-01. - When the officer is of opinion amendment sought in point no 2(a) document or detail submitted in FORM GST REG-13 is incomplete or incorrect then officer within 15 days of receipt of application in FORM GST REG-13 shall serve a show cause notice in FORM GST REG-03 to person reply in 7 working days why the application should not be rejected.
- Registered person shall reply of show cause notice within 7 working days in FORM GST REG-04 from the date of service of notice.
- When the reply submitted in point 4 above in response to show cause notice is not satisfactory or not submitted within prescribed time then officer shall reject the amendment application and pass order in FORM GST REG-05.
- Where the officer fails to take action
• Within 15 days from the date of receipt of application.
• Within 7 days from the date of receipt of reply of show cause notice
Application shall be deemed to be accepted and certificate of registration shall get amended to the extent amendment was made.
Categories: GST