GST Registration Amendment for Business Name, Address and Other Particulars

What Each Change Actually Requires

People searching this want one of four things: change the name, change the address, change the people, or change the bank account. They are not the same exercise. Two of them are core amendments requiring officer approval, one is usually non-core and immediate, and one common situation is not an amendment at all.

Changing the business name

Where the PAN stays the same, a change of legal or trade name is a core field amendment in Form REG-14, approved by the officer, after which an amended certificate in Form REG-06 is issued.

Where the PAN changes, it is not an amendment. A change in the constitution of business resulting in a new PAN, for example a proprietorship converting to a private limited company, requires cancellation of the existing registration and a fresh application.

For a company changing its name under the Companies Act, remember that the GST amendment follows the fresh certificate of incorporation, and the supporting document is that certificate. See our article on changing a company name for the MCA side.

Changing the address

Principal place of business: a core amendment, with the same proof set as at registration, a recent utility bill, the rent agreement where rented, and an NOC from the owner. The address in the form must match the document exactly.

Additional place of business: also a core amendment. See our article on additional places of business.

A move to another state: not an amendment. Registration is state-wise, so this means a new registration in the new state and, usually, cancellation of the old one.

Changing partners, directors or the authorised signatory

Addition, deletion or retirement of partners, directors, the karta, the managing committee or the board is a core field amendment.

This is the one businesses forget. A director who resigned two years ago, or a partner who retired, remaining on the registration is a live inconsistency, and the authorised signatory details matter operationally because that is who can act on the portal.

Changing bank details

Generally a non-core amendment, processed on the portal without officer approval.

Do it promptly. Refunds are credited to the bank account on the registration, and a mismatch between the account on the registration and the account you actually use delays or blocks a refund.

Note also that sources report bank details must be furnished within thirty days of registration under Rule 10A, so for a newly registered business this is not optional housekeeping.

Changing contact details

Non-core, and immediate. Worth keeping current because notices and portal communications go to the registered email and mobile. A business that changed its accountant and never updated the contact details can miss a notice entirely.

At a glance

How Northrop LLP helps

Northrop LLP works through your registration particulars, files the core and non-core amendments, and tells you where a change is actually a cancellation and fresh registration rather than an amendment.