GST Amendment —Update GST Registration Details
CA-assisted GST amendment for business name, address, bank account, authorised signatory, partners/directors, and all core & non-core fields. 100% online, starting at ₹799.
GST Amendment — At a Glance
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What is GST Amendment and When is it Required?
GST amendment is the process by which a registered taxpayer updates or modifies details in their existing GST registration on the GST Common Portal (gst.gov.in) by filing Form REG-14. Under Rule 19 of the CGST Rules, 2017, every registered person is legally required to apply for an amendment within 15 days of any change occurring in the information furnished at the time of registration or in any subsequent amendment. Failure to update GST registration details within the prescribed timeline is a contravention under Section 122 of the CGST Act and can attract a penalty of ₹10,000 or the tax equivalent, whichever is higher.
GST amendment becomes necessary in a wide range of business scenarios: when a business relocates its office or warehouse (principal place of business change), when a new partner or director joins the firm, when a partner retires or a director is removed from the board, when the business trades under a different trade name, when the company's bank account changes, or simply when the authorised signatory's mobile number or email address changes. Each of these requires a specific amendment in the GST registration records to ensure that official GST correspondence, notices, refunds, and ITC credits reach the correct address and the right person.
It is important to note that GST registration details and PAN details are interlinked — the legal name in GST registration is derived directly from the PAN database. If your legal business name has changed (for example, due to a court order, company name change with the Registrar of Companies, or a change in the proprietor's name on their PAN), the PAN records must first be updated with the Income Tax Department before the corresponding change can be effected in GST registration. Trade name changes (which are separate from the legal entity name) can be made directly through the GST portal.
The GST amendment framework divides all possible changes into two categories — core amendments (which require GST officer approval) and non-core amendments (which are auto-approved immediately). Understanding which category your change falls into is critical, as it determines the documents required, the processing timeline, and whether an officer query notice (REG-03) is a possibility. Taxvio's CA team assesses your amendment requirement, confirms the category, and handles the entire process — from document preparation to REG-14 filing and REG-15 certificate delivery.
Core vs Non-Core GST Amendment — What Can Be Changed
All GST amendments use the same Form REG-14 but have very different approval timelines and requirements depending on whether the field is core or non-core.
Core Amendment — Officer Approval Required
Processing time: 7–15 working days. Officer may issue REG-03 notice for additional documents. Taxvio handles all notices as part of the service.
Legal / Trade Name Change
Requires PAN-linked name update + officer approval
Principal Place of Business
New address proof + NOC from owner if rented
Additional Place of Business
Adding or removing any branch premises
Addition of Partner / Director
New partner's PAN, Aadhaar, photo, consent letter
Removal of Partner / Director
Board resolution / consent of remaining partners
Change in Business Constitution
E.g. proprietorship to partnership, LLP conversion
Core vs Non-Core Amendment — Detailed Comparison
| Parameter | Core Amendment | Non-Core Amendment |
|---|---|---|
| Officer Approval Required | Yes — GST officer reviews | No — auto-approved |
| Processing Time | 7–15 working days | Instant on submission |
| Notice Possible (REG-03) | Yes — officer may seek clarification | Not applicable |
| DSC / EVC Required | Yes — mandatory | Yes — mandatory |
| Form Used | REG-14 (Amendment Application) | REG-14 (Amendment Application) |
| Effect Date | From date of change (not filing date) | From date of filing |
GST Amendment Rules — Timeline, Officer Process & Consequences of Non-Update
The legal framework for GST amendments is governed by Rule 19 of the CGST Rules, 2017, read with Section 28 of the CGST Act, 2017. Section 28 empowers the proper GST officer to approve amendments to registration information based on the taxpayer's application or suo motu (on their own initiative) if incorrect information is discovered during audit or scrutiny. Rule 19 operationalises this by specifying the timeline, form (REG-14), and procedure.
For core amendments, once Form REG-14 is submitted, the GST officer has 15 working days to process the application. If the officer needs additional information, they issue a Form REG-03 notice (similar to the one issued during initial registration). The taxpayer (or Taxvio on their behalf) must respond with Form REG-04 within 15 working days of receiving REG-03. If the officer is satisfied, an order in Form REG-15 is passed approving the amendment and a new registration certificate is issued. If the officer rejects the application, a rejection order in Form REG-05 is issued with reasons — which can be challenged before the appellate authority.
One commonly overlooked scenario is when a change in registered particulars occurs and the taxpayer does not file REG-14 at all — either due to lack of awareness or because they consider the change minor. This creates a mismatch between actual business operations and GST registration records. If the GST department identifies this discrepancy during an inspection under Section 67, audit under Section 65, or scrutiny of returns under Section 61, it is treated as furnishing incorrect information in the registration application — a contravention under Section 122(1)(xi), attracting a penalty of ₹10,000 (or the equivalent of tax, whichever is higher) for each contravention.
A particularly important compliance requirement is the timely update of bank account details in GST registration. All GST refunds — whether export refunds, inverted duty structure refunds, or excess cash ledger refunds — are processed by the CBIC directly to the bank account registered in the GST portal. If the bank account details are outdated or incorrect, refunds will fail, and the re-credit process (requiring manual intervention and correspondence with the GST department) can take several months. Updating bank account details is a non-core amendment — it is auto-approved instantly via REG-14.
Documents Required for GST Amendment
Documents vary by amendment type. Taxvio confirms the exact list after reviewing your specific change. These are the common documents across amendment types.
GST Login Credentials
Portal username and password for filing REG-14
Proof of New Address
Electricity bill / rent agreement + NOC (for address change)
Updated Partnership Deed / Board Resolution
For change in partners, directors, or constitution
New Partner / Director KYC
PAN, Aadhaar, photograph of incoming partner/director
Cancelled Cheque / Bank Statement
For bank account detail update
DSC or Aadhaar OTP
For e-signing the REG-14 amendment application
NOC from Property Owner
If new principal place of business is rented
Authorised Signatory Details
New signatory's PAN, Aadhaar, photo, consent letter
GST Amendment Process — 6 Steps to Updated Registration
100% online. No office visit. Send your documents on WhatsApp — we file REG-14 and deliver REG-15.
Identify Amendment Type
Share what needs to be changed. Taxvio's CA team determines whether it is a core or non-core amendment and confirms the documents required.
Document Collection
Send supporting documents — address proof, board resolution, KYC, or bank statement — via WhatsApp or email based on amendment type.
REG-14 Application Preparation
Our CA team prepares the amendment application (Form REG-14) with all required details and supporting attachments.
DSC / EVC Signing
Application is e-signed using your DSC or Aadhaar-based EVC authentication before submission on the GST portal.
Submission & Tracking
REG-14 filed on the portal. For non-core: instantly approved. For core: tracked through officer review; Taxvio handles any REG-03 query notice.
Updated Certificate Delivered
Amended GST registration certificate (REG-15) issued and delivered to you on WhatsApp. Your GSTIN records now reflect the updated information.
GST Amendment Fee — No Hidden Charges
Flat fee per amendment. REG-03 officer query response included at no extra charge.
Non-Core Amendment
₹799
- Bank account update
- Email / mobile change
- Authorised signatory update
- HSN / nature of business change
- Instant approval — no wait
Core Amendment
₹1,499
- Business name / address change
- Partner / director addition or removal
- Principal place of business
- REG-03 officer notice reply
- REG-15 certificate delivery
Combined Amendment Bundle
₹1,999
- Core + non-core amendments
- Unlimited fields in one filing
- Full document preparation
- Priority processing
- WhatsApp support throughout
Frequently Asked Questions — GST Amendment
Have more questions? WhatsApp us — we reply within 15 minutes.
Other GST Services by Taxvio
Full GST lifecycle support — from registration to compliance
GST Registration
New GSTIN in 3–7 days — ₹1,499
GST Return Filing
Monthly GSTR-1 & GSTR-3B — ₹499/month
GST Cancellation
Voluntary GSTIN cancellation — ₹1,499
GST Notice Reply
ASMT-10, DRC-01, SCN reply — ₹1,999
GSTR-9 Annual Return
Annual reconciliation & filing — ₹2,999
GST Refund
Export & inverted duty refund — ₹2,499
Update Your GST Details — File within 15 Days
CA-assisted GST amendment for all field types — core and non-core. Starting ₹799. 100% online. REG-03 officer query handling included.