How to Amend GST Registration / Rule 19 of CGST Rules 2017

Rule 19 of CGST Rules 2017

19. Amend­ment of registration.- 

(1) Where there is any change in any of the par­tic­u­lars fur­nished in the appli­ca­tion for reg­is­tra­tion in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Iden­ti­ty Num­ber in FORM GST-REG-13, either at the time of obtain­ing reg­is­tra­tion or Unique Iden­ti­ty Num­ber or as amend­ed from time to time, the reg­is­tered per­son shall, with­in a peri­od of fif­teen days of such change, sub­mit an appli­ca­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, elec­tron­i­cal­ly in FORM GST REG-14, along with the doc­u­ments relat­ing to such change at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that – (a) where the change relates to,-

• legal name of business;
• address of the prin­ci­pal place of busi­ness or any addi­tion­al place(s) of busi­ness; or
• addi­tion, dele­tion or retire­ment of part­ners or direc­tors, Kar­ta, Man­ag­ing Com­mit­tee, Board of Trustees, Chief Exec­u­tive Offi­cer or equiv­a­lent, respon­si­ble for the day to day affairs of the business,-

which does not war­rant can­cel­la­tion of reg­is­tra­tion under sec­tion 29, the prop­er offi­cer shall, after due ver­i­fi­ca­tion, approve the amend­ment with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14 and issue an order in FORM GST REG-15 elec­tron­i­cal­ly and such amend­ment shall take effect from the date of the occur­rence of the event war­rant­i­ng such amendment;

• the change relat­ing to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union ter­ri­to­ry shall be applic­a­ble for all reg­is­tra­tions of the reg­is­tered per­son obtained under the pro­vi­sions of this Chap­ter on the same Per­ma­nent Account Number;
• where the change relates to any par­tic­u­lars oth­er than those spec­i­fied in clause (a), the cer­tifi­cate of reg­is­tra­tion shall stand amend­ed upon sub­mis­sion of the appli­ca­tion in FORM GST REG- 14 on the com­mon portal;
• where a change in the con­sti­tu­tion of any busi­ness results in the change of the Per­ma­nent Account Num­ber of a reg­is­tered per­son, the said per­son shall apply for fresh reg­is­tra­tion in FORM GST REG-01:

Pro­vid­ed fur­ther that any change in the mobile num­ber or e‑mail address of the autho­rised sig­na­to­ry sub­mit­ted under this rule, as amend­ed from time to time, shall be car­ried out only after online ver­i­fi­ca­tion through the com­mon por­tal in the man­ner pro­vid­ed under sub-rule (2) of rule 8.

(2) Where the prop­er offi­cer is of the opin­ion that the    amend­ment sought under sub-rule

(1) is either not war­rant­ed or the doc­u­ments fur­nished there­with are incom­plete or incor­rect, he may, with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14, serve a notice in FORM GST REG-03, requir­ing the reg­is­tered per­son to show cause, with­in a peri­od of sev­en work­ing days of the ser­vice of the said notice, as to why the appli­ca­tion sub­mit­ted under sub-rule (1) shall not be rejected.

• The reg­is­tered per­son shall fur­nish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the said
• Where the reply fur­nished under sub-rule (3) is found to be not sat­is­fac­to­ry or where no reply is fur­nished in response to the notice issued under sub-rule (2) with­in the peri­od pre­scribed in sub-rule (3), the prop­er offi­cer shall reject the appli­ca­tion sub­mit­ted under sub-rule (1) and pass an order in FORM GST REG ‑05.
• If the prop­er offi­cer fails to take any action,- 
  • with­in a peri­od of fif­teen work­ing days from the date of sub­mis­sion of the appli­ca­tion, or
  • with­in a peri­od of sev­en work­ing days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),

the cer­tifi­cate of reg­is­tra­tion shall stand amend­ed to the extent applied for and the amend­ed cer­tifi­cate shall be made avail­able to the reg­is­tered per­son on the com­mon portal.