Two Categories, Two Very Different Experiences
Every change to your GST registration falls into one of two buckets. Core fields require an application in Form REG-14 and approval by the proper officer, after which an amended certificate in Form REG-06 is issued. Non-core fields are processed automatically on the portal with no officer involvement. Knowing which bucket your change falls into tells you whether you are looking at a same-day update or a fortnight.
Core fields
Broadly, the changes that go to the officer:
Legal name of the business, where the PAN does not change
Principal place of business
Additional places of business
Addition, deletion or retirement of partners, directors, the karta, the managing committee or the board
These are the particulars that identify who you are and where you operate, which is why they are checked.
Non-core fields
Broadly, everything else: contact details, authorised signatory details, bank account details, goods and services details, and similar particulars. These update on the portal without approval.
The boundary is described slightly differently across sources, so check the portal’s own categorisation for the specific field before planning your timing.
What cannot be amended
A change of PAN. Where the change involves a different PAN, for example a change in the constitution of business from a proprietorship to a company, the registration cannot be amended. You cancel the existing registration and apply fresh.
A change of state. Registration is state-wise. Moving to another state means a new registration there, not an amendment.
The process
Log in and open amendment of registration, core or non-core
Select the field to be amended and enter the new particulars
Upload the supporting documents, which for an address change means the same proof set as at registration
Submit Form REG-14 with a digital signature or EVC
For core fields, the officer approves and an amended REG-06 is issued. For non-core fields, the change reflects on the portal
The timings
Sources report:
The amendment should be applied for within fifteen days of the change
Core field amendments are approved within fifteen working days
Non-core amendments are effective on submission
Where the officer is not satisfied, a notice may be issued seeking clarification, which is answered within the stated period.
Why it matters more than it looks
An outdated registration causes problems quietly. Invoices carrying an address that does not match your registration, e-way bills from undeclared premises, bank details that do not match the account receiving refunds, and an authorised signatory who left the business two years ago, all of these surface in audits and refund processing.
The amendment is cheap. The inconsistency is not.
How Northrop LLP helps
Northrop LLP identifies which of your particulars are out of date, files the core and non-core amendments with the right documents, and answers any officer clarification.