GST registration amendment - keep your GSTIN current

GST registration amendment is the process of updating details in an existing GST registration certificate. Under Section 27 of the CGST Act, 2017, you must file Form GST REG-14 on the GST portal within 15 days of any change in your registration particulars. Common amendments include: change of registered office address, addition of business activity/HSN-SAC codes, change of bank account, change of authorized signatory, and change of promoter/partner/director details.

Form GST REG-14 is the application for amendment of GST registration filed on the GST portal. It requires: (1) the specific field being amended, (2) the new value, (3) supporting documents for the change, and (4) a declaration that the information is correct. The form is auto-populated with current GST registration data - you only update the changed fields. ARN is generated on submission.

Under Section 27(1) of the CGST Act, 2017, you must file Form GST REG-14 within 15 days of the change in registration particulars. The 15-day clock starts from the date of the change, not from when you discover it. Missing the deadline attracts a penalty of ₹5,000 under Section 125.

The penalty for not filing GST REG-14 within 15 days of a change is ₹5,000 under Section 125 of the CGST Act, 2017. This is a fixed penalty per instance - it does not accumulate daily like the late fee for returns. However, failing to update your GST registration can lead to notices being sent to an old address, payments failing due to outdated bank details, and scrutiny for non-compliance.

After filing REG-14, the tax officer has 30 days to verify the amendment. If no query is raised within 30 days, the amendment is deemed approved. If a query is raised, you must respond within 15 days. Typical timeline: 10-20 working days for approval if no query is raised. If a query is raised, add 15-30 days.

Amendable fields: registered business address (within same state), additional place of business (within same state), business activity / HSN-SAC codes, bank account details, authorized signatory details, promoter/partner/director details, mobile number and email ID, and trade name. Non-amendable fields (require fresh registration): state jurisdiction, legal name, PAN, and GSTIN itself.

No. GST state jurisdiction is tied to the state of the registered office address. If you move your business to a different state, you cannot amend the state via REG-14. You must: (1) cancel your current GSTIN (REG-19) if no longer operating in the old state, and (2) apply for a fresh GST registration (REG-01) in the new state. This results in a new GSTIN.

No. Legal name and PAN cannot be amended on an existing GST registration. If your business legal name changes (e.g., after a merger or rebranding) or your PAN changes, you must apply for a fresh GST registration using Form GST REG-01. The old GSTIN will be cancelled and a new one assigned.

For a GST address amendment via REG-14: (1) utility bill of the new address (electricity, water, or gas - not older than 2 months), (2) NOC from the property owner if the premises is rented, (3) rent agreement if applicable. The name on the utility bill should match the name on the GST registration certificate.

For GST bank account amendment: (1) cancelled cheque of the new bank account (showing account number, account holder name, and IFSC code), (2) bank statement of the new account (optional but recommended), (3) board resolution authorizing the bank change (for companies). The account holder name must match the GST registration name.

If the tax officer rejects your REG-14 amendment, they must provide written reasons. You can: (1) address the officer's concerns and re-file with additional evidence, (2) appeal to the Appellate Authority under Section 107 within 3 months of the rejection order, or (3) ensure all documents are complete and reapply. Re-filing after rejection resets the 30-day officer verification window.

No. GST registration amendments (REG-14) can only be filed for active GST registrations. If your GSTIN is cancelled, you must first apply for revocation (REG-21 for suo motu cancellation) or fresh registration (REG-01 for voluntary cancellation) before you can make any amendments.

If you missed the 15-day deadline, file REG-14 as soon as possible. While the ₹5,000 penalty under Section 125 may apply, it is still better to file late than not at all. The GSTN system does not block late amendments - it only triggers the penalty. You can request penalty waiver on genuine grounds (technical issues, natural calamity, etc.) through the appropriate forum.

Log in to the GST portal (gstn.org.in), go to Services > Registration > Application Status, and check the status of your REG-14 application using the ARN. The status shows: Submitted, Under Process, Approved, Rejected, or Query Raised. If a query is raised, respond through the same portal within 15 days.

Amendment (REG-14): updates details within an existing GST registration, same GSTIN retained, filed within 15 days of change, no new KYC required. Fresh registration (REG-01): required for state change, PAN change, legal name change - assigns a new GSTIN, requires full KYC and documents, takes 3-7 working days. Use REG-14 for changes within the same state; use REG-01 for changes that fundamentally alter the registration.