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How to correct errors in GST registration?

You have registered for GST and now you have discovered there is an error in your GST registration. Will it mean that you have to scrap your entire GST registration and apply for a fresh one? Not at all! You can rectify any mistakes or change any of the details given in the application for registration either at the time of registration or even afterwards. Here's how-

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Process You must submit FORM GST REG-14 along with documents. The GST officer will verify and approve within 15 days in FORM GST REG-15. The change will take effect from the date of occurrence of the event. For example, ABC is a partnership firm of 3 partners. D joins as a partner on September, 1 2017. The firm files FORM GST REG-14 along with documents on September, 5. The officer will approve within 15 days, which is by September, 20. The change will be in effect from September,1, which is the day D joined.

If the officer is not satisfied with the documents then he can serve a show cause notice in FORM GST REG-03 as to why the application should not be rejected. The applicant must reply in FORM GST REG-04 within 7 days. If the officer is not satisfied with the reply, he can reject the application and pass an order in FORM GST REG -05.

If the proper officer does not to take any more action then it is assumed to be changed. Changes in the following will not mean cancellation of registration

1. Name of business

2. Address of the principal place of business

3. An additional place of business

4. Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business

Any change in points 1 & 4 done in one state will be reflected across all the states. Other changes Any other change apart from above will be amended immediately on submitting the FORM GST REG- 14 on the Common Portal.

No verification by a GST officer is necessary. Change in mobile number or e-mail address of the authorised signatory Change will be done only after online verification through the Common Portal after submitting application in FORM GST REG-14. Change in PAN If there is any mistake in PAN, the applicant will have no other choice except to file for a fresh registration in FORM GST REG-01. This is because GSTIN number is based on the PAN.

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