How to Amend GST Registration Online & Update Your Business Information

What is a Quick Summary of GST Registration Amendments?

• GST amendments are filed online in FORM GST REG-14 under Rule 19 of the CGST Rules, 2017.
• The application must be submitted within 15 days of the change event.
• Core field amendments require tax officer approval within 15 working days; non-core field amendments are auto-approved.
• Changes in PAN, business constitution causing a PAN change, or shifting place of business to another state require a fresh registration, not an amendment.
• CBIC Notification No. 18/2025–Central Tax has reinforced electronic verification, making Aadhaar authentication mandatory for critical modification tracks to secure the Indirect Tax ecosystem.

When Do You Need to Amend Your GST Registration?

Every registered person must inform the proper officer of any change in the particulars furnished at the time of registration, as mandated under Section 28 of the CGST Act, 2017 read with Rule 19 of the CGST Rules, 2017. You need to file an amendment application whenever any of the following changes occur:

• Change in legal name or trading name of the business, without a change in PAN.
• Change in the principal place of business or additional place of business within the same state.
• Addition, deletion, or retirement of partners, directors, Karta, Managing Committee members, Board of Trustees, Chief Executive Officer, or equivalent responsible for day-to-day affairs.
• Change in the authorised signatory or update to their contact number or email address.
• Addition, deletion, or modification of bank account details.
• Correction of contact number, email, or other non-essential business details.
• Addition of a new branch in the same state.

It is critical to note that the GST amendment process is not a remedy for every type of change. If the change in the constitution of the business results in a change of PAN, the person must apply for fresh registration in FORM GST REG-01, not an amendment. Similarly, if the place of business shifts from one state to another, the existing registration must be cancelled and a new registration must be obtained in the new state. These situations fall outside the scope of Section 28 and Rule 19 entirely.

What Are Core Fields and Non-Core Fields in GST Registration?

Understanding the distinction between core and non-core fields is essential before filing tax returns or editing registration data, because it determines whether your application requires manual approval or is updated automatically.

Core fields are critical business identifiers that require scrutiny by the jurisdictional tax officer. Under Rule 19(1)(a) of the CGST Rules, 2017, these include the legal name of the business, the address of the principal place of business or any additional place of business, and the addition, deletion, or retirement of partners, directors, Karta, Managing Committee, Board of Trustees, CEO, or equivalent. When you amend a core field, the proper officer approves the change within 15 working days of receiving the application and issues an order in FORM GST REG-15. If no action is taken within this period, the amendment is deemed accepted.

Non-core fields cover all other particulars such as bank account details, mobile number and email of the authorised signatory, description of goods and services, and minor modifications to existing stakeholder details. Under Rule 19(1)(c) of the CGST Rules, 2017, the certificate of registration stands amended automatically upon submission of the application on the common portal. No approval from the tax officer is required, and the change takes effect from the date of occurrence of the event.

A practical point to note: if you are amending a mobile number or email address of the authorised signatory, the change is carried out only after online verification through the GST portal, as provided under the applicable rule. For bank account amendments, the portal verifies that the PAN linked to the bank account matches the PAN of the GSTIN, so ensure this match is in place before submitting.

How Do Core Field and Non-Core Field Amendments Differ in Processing Time and Approval?

The single most important distinction in the GST amendment process is whether the field you are changing falls under core or non-core classification under Rule 19 of the CGST Rules, 2017. This classification directly determines whether a tax officer must manually approve your application and how long the overall process takes.

Under Rule 19(1)(a) of the CGST Rules, 2017, core field amendments require the proper officer to approve the change within 15 working days from the date of receipt of the application in FORM GST REG-14. The officer issues an order in FORM GST REG-15 upon approval, and the amended registration certificate becomes available for download on the GST portal. If the officer fails to take any action within 15 working days, the certificate of registration stands deemed amended to the extent applied for, as provided under Rule 19(5) of the CGST Rules, 2017. The change generally takes effect from the date of occurrence of the event.

Under Rule 19(1)(c) of the CGST Rules, 2017, non-core field amendments do not require any processing by the tax officer. The certificate of registration stands amended automatically upon submission of the application on the common portal. This means there is zero waiting time for non-core changes — once you complete verification and submit, the GST database reflects the updated information immediately. An acknowledgement is sent to the registered business entity via email and mobile number of the primary authorised signatory within approximately 15 minutes of submission.

The following table summarises the practical differences between the two categories so you can plan your compliance accordingly.

Here is a practical example to illustrate the difference. Suppose your business has shifted its principal place of business within Mumbai and you also need to update the authorised signatory’s mobile number. The address change is a core field amendment under Rule 19(1)(a), so you must upload the new rental agreement or address proof, submit FORM GST REG-14, and wait for the jurisdictional officer to approve it within 15 working days. The mobile number update is a non-core field amendment under Rule 19(1)(c), so it is updated on the portal immediately after you complete online verification. Both changes must be filed within 15 days of the actual event, but the timelines for the GST database reflecting each change are very different.

What Documents Are Needed for Amending Core Fields in GST Registration?

The documentation requirement depends entirely on which core field you are amending under Rule 19(1)(a) of the CGST Rules, 2017. CBIC guidelines have been issued to eliminate unnecessary document requests and clarify what constitutes acceptable proof of the principal place of business. Officers have been advised not to demand documents such as the landlord’s individual documentation parameters unless strictly relevant.

For a change in the principal place of business, you must upload proof of address of the new premises. Acceptable documents include a rent or lease agreement, a property tax receipt, an electricity bill, or a municipal khata, provided they are in the name of the business or the proprietor, partner, or director. If the premises are owned by the business entity itself, a conveyance deed or property deed in the entity’s name serves as valid proof.

For addition or deletion of promoters, partners, directors, Karta, or CEO, you must furnish identity proof of the incoming or outgoing person, along with a resolution or consent letter authorising the change. For a change in the legal name of the business without a PAN change, a copy of the revised registration certificate, partnership deed, or MCA resolution, as applicable, must be uploaded.

For non-core field amendments, no supporting documents are typically required on the portal. However, for bank account additions or modifications, the portal performs a system-level verification that the PAN linked to the bank account matches the PAN of the GSTIN. If there is a mismatch, the amendment will be rejected, so confirm this alignment before filing.

How Do You File a Core Field Amendment on the GST Portal Step by Step?

Filing a core field amendment is governed by Rule 19(1)(a) of the CGST Rules, 2017 and requires digital verification by the authorised signatory. The following step-by-step process applies:

1. Log in to www.gst.gov.in using your valid GST credentials and navigate to Services > Registration > Amendment of Registration Core Fields.
2. Select the relevant tab that corresponds to the field you wish to amend. The available tabs are Business Details, Principal Place of Business, Additional Place of Business, and Promoters or Partners Details.
3. Make the necessary changes in the editable fields. Enter the reason for the amendment in the Reasons text box, which is mandatory under the applicable provisions. Also enter the date from which the change takes effect.
4. Upload supporting documents where prompted. For principal place of business changes, address proof is mandatory. For promoter or partner changes, identity proof is required. For additional place of business, document upload is generally not required.
5. Click Save and Continue to proceed to the Verification tab.
6. On the Verification tab, select the authorised signatory from the dropdown, enter the place, and verify the application using a Digital Signature Certificate (DSC), e-Signature, or Electronic Verification Code (EVC).
7. Submit the form. An Application Reference Number (ARN) is generated, and an acknowledgement is sent to the registered email and mobile number of the primary authorised signatory within approximately 15 minutes.
8. The application is forwarded to the jurisdictional proper officer for approval. Under Rule 19(1)(a) of the CGST Rules, 2017, the officer must approve the amendment within 15 working days from the date of receipt. Upon approval, an order in FORM GST REG-15 is issued, and the amended registration certificate becomes available for download on the portal.
9. If the officer fails to take any action within 15 working days, the amendment is deemed accepted under Rule 19(5) of the CGST Rules, 2017.

Non-core field amendments are simpler and do not require tax officer approval under Rule 19(1)(c) of the CGST Rules, 2017. The GST database updates automatically once you submit and verify the application.

1. Log in to the GST portal. Navigate to Services > Registration > Amendment of Registration (Non-Core Fields).
2. Select the relevant tab: Business Details, Authorised Signatory, Bank Account, or Stakeholder Details depending on what you need to change.
3. Edit the required fields. For bank account additions, ensure the PAN linked to the bank account matches the GSTIN PAN as the portal performs automatic verification. For mobile number or email changes, online verification is required.
4. Click Save & Continue. Complete the verification step on the Verification tab using DSC or EVC.
5. Submit the form. An ARN is generated, and the amendment is reflected in the GST database immediately. You receive an acknowledgement by email and SMS within approximately 15 minutes.

A practical note: if you have already filed a core field amendment with an ARN that is still pending approval, and you then attempt to file a non-core field amendment, the portal will display a warning message. Complete the core field process first, then file the non-core amendment separately to avoid data conflicts.

What Happens If You Miss the 15-Day Filing Deadline?

Rule 19(1) of the CGST Rules, 2017 mandates that every amendment application must be submitted within 15 days of the date of change. Missing this deadline does not mean you cannot file the amendment, but it triggers an alert to the tax authority on the GST portal that displays the number of days of delay. This flag may attract scrutiny from the jurisdictional officer during the approval process.

There is no separate late fee prescribed specifically for delayed amendment filings under Section 28 of the CGST Act, 2017. However, if the amendment involves a change in business address or constitution that affects your tax filings or input tax credit claims, any downstream non-compliance could attract separate parameters. The safest approach is to file the amendment as soon as possible after the change event, even if the 15-day window has passed.

Common Mistakes to Avoid When Filing GST Amendments

Based on practical experience processing amendment applications, the following are the most frequent errors that lead to rejection or delays under Rule 19 of the CGST Rules, 2017.

• Mismatch in PAN for bank account: The portal validates that the PAN linked to the new bank account matches the PAN of the GSTIN. If you are adding a bank account held in a different name or entity, the amendment will fail.
• Missing reason for amendment: The “Reasons” text box is mandatory. Leaving it empty or entering vague text such as “update” without specifying the nature of change often results in the officer issuing a show cause notice.
• Incorrect date of change: The date you enter should be the actual date the change took effect, not the date of filing. This date determines the retrospective effect of the amendment.
• Attempting PAN or state change through REG-14: If your PAN has changed or your business has moved to a different state, you cannot use the amendment process. You must cancel the existing registration and apply for a fresh registration in FORM GST REG-01.
• Abandoning a draft application: Draft amendment applications are automatically purged from the GST portal after 15 days.

How Does the Amendment Affect Your GST Returns and Invoices?

Once a core field amendment is approved or a non-core field amendment is submitted, the updated details flow automatically to all linked modules on the GST portal. Your GSTIN remains unchanged for intra-state amendments within the same state, so your existing returns, ledgers, and e-way bill registrations continue without disruption.

For a change in the principal place of business, the jurisdictional tax authority may change. In such cases, your return filing jurisdiction updates automatically on the portal. You do not need to manually re-register or file a separate request. For a change in the legal name or trade name, ensure that your invoices, e-way bills, and bank account details are updated to reflect the new name to avoid mismatches during departmental audits.

If you have active e-way bills or pending GSTR-3B filings at the time of the amendment, the updated details will reflect in subsequent filings. Already filed returns are not affected retroactively by a name or address change.

Can You Track and Download Your Amendment Approval Order?

Yes. Once the proper officer approves a core field amendment under Rule 19(1)(a) of the CGST Rules, 2017, the approval order in FORM GST REG-15 is made available on the GST portal. You can log in and navigate to Services > User Services > View Filed Applications to locate your amendment application by ARN. From there, both the approval order and the amended registration certificate can be downloaded as PDF documents.

For non-core field amendments, there is no separate approval order. The amended registration certificate reflecting the updated non-core details is available on the dashboard immediately after successful submission and verification. It is advisable to download and save a copy of the updated registration certificate for your records.

What Should You Do Next?

1. Log in to the GST portal at www.gst.gov.in and verify that your current registration details are accurate before initiating any amendment.
2. Identify whether your proposed change falls under a core field or a non-core field as defined under Rule 19 of the CGST Rules, 2017 — this determines whether officer approval is required.
3. Gather all supporting documents in advance, such as address proof for principal place of business, ID proof for new partners or directors, and bank account details for non-core amendments.
4. File the amendment application in FORM GST REG-14 within 15 days of the date of change, as mandated under Rule 19(1) of the CGST Rules, 2017.
5. Ensure the PAN linked to any new bank account matches the PAN of the GSTIN before submitting a bank account amendment.
6. After submission, track the ARN status on the GST portal dashboard — for core field amendments, follow up if no action is taken within 15 working days, as the amendment is deemed approved under Rule 19(5) of the CGST Rules, 2017.
7. Download and save the amended registration certificate or FORM GST REG-15 approval order from the portal for your records once the amendment is processed.

Frequently Asked Questions

Sources

• TaxGuru — How to Amend GST Registration Online & Update Business Information
• CBIC GST — Registration Rules
• ClearTax — How to Change GST Registration Details
• CBIC GST — FAQs on Registration Part 2
• TaxGuru — Amendment of Registration Core & Non-Core Fields
• TaxGuru — Section 28: Amendment of GST Registration
• ClearTax — GST Notifications Summary