Form GST REG-14: amending your GST registration

When do you need REG-14?

Your GST registration certificate must always reflect current facts. Moving the principal place of business, opening a new godown or branch in the same state, inducting or removing a director or partner, or changing the business name all require an amendment. Rule 19 requires the application within 15 days of the change.

Some changes cannot be made by amendment. A change in PAN, for example when a proprietorship converts to a company, requires a new registration and cancellation of the old one. A move to another state also needs a new registration in that state, because GST registration is state-wise.

Core and non-core fields

The portal splits amendments into two groups, which follow different approval paths. Knowing which group your change falls into tells you whether to expect an officer's review or an instant update.

What documents are needed?

Attach clear evidence for each changed field, in the name of the business. Officers commonly issue a notice in REG-03 when the document does not clearly support the change, which adds weeks to the process.

• New address proof and rent agreement or owner's consent for a new place of business
• Board resolution, Form DIR-12 or revised partnership deed for changes in directors or partners
• Certificate of name change from MCA or revised deed for a change in legal name
• Aadhaar and PAN of newly added promoters or authorised signatories
• Cancelled cheque or bank statement for a new bank account

Processing and timelines

For core field changes, the officer must approve within 15 working days or issue a notice in REG-03. You reply in REG-04 within seven working days. If the officer neither approves nor rejects within the time limit, the amendment is deemed approved. Approved amendments take effect from the date of the event, not the date of approval.

Any amendment that changes the legal name also needs to be carried through to invoices, e-invoice masters and e-way bill profiles. Banks and customers should be informed so that payments and credit continue without disruption.

Common errors and consequences

Frequent problems include applying for an amendment when a fresh registration is required, filing late, uploading address proof in a different name, and adding a place of business in another state. Officers can also suspend registration where a physical verification finds the business is not at the declared address.

Operating from an undeclared place of business can lead to suspension, cancellation and detention of goods in transit. Keeping registration details current is cheaper than defending a notice. Refogo's partner professionals can file GST amendments for a fixed fee.

If a field cannot be amended online because of a technical issue, raise a grievance on the GST self-service portal and keep the ticket number. It shows that you tried to comply within the 15-day window.

Step by step

1. 1Identify the change type

   Decide whether it is a core field, a non-core field or something needing new registration.

2. 2Open the amendment form

   Go to Services, Registration, Amendment of Registration Core or Non-Core Fields.

3. 3Edit fields and give reasons

   Edit the relevant tabs, enter the date of change and the reason.

4. 4Upload supporting documents

   Attach proof for each change, such as address proof or board resolution.

5. 5Verify and submit

   Sign with DSC or EVC to receive an ARN; track approval in REG-15.