GST Compliance – Core Field Amendment

Amendment of Registration – Core Fields

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Once registered under GST, taxpayers may need to amend their registration details due to changes in business structure, address, or stakeholders. Core field amendments—such as change in legal name (without PAN change), principal place of business, additional places of business, or promoter/partner details—require approval from the Tax Officer.

This manual consolidates the law, amendment process, required documents, timelines, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing Amendment of Core Fields

2. What Are Core Fields?

3. When & How to File Amendment

4. Step-by-Step Process on GST Portal

5. Documents Required

6. Timelines & Approval

7. FAQs (with Basis)

8. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Amendment of Core Fields

• Section 25, CGST Act, 2017 – Registration provisions.

• Rule 12 & 13, CGST Rules, 2017 – Registration amendment requirements.

• Rule 19, CGST Rules, 2017 – Mandates filing of application for amendment within 15 days of change.

📌 2. What Are Core Fields?

As per FAQs, core fields include:

• Legal/Trade Name (without PAN change).

• Principal Place of Business (within same State).

• Additional Places of Business.

• Addition/deletion of Partners, Directors, Trustees, Karta, etc.

📝 3. When & How to File Amendment?

• Application must be filed within 15 days from the date of change.

• Cannot be filed if:

  • PAN is changing.

  • Constitution of business changes leading to PAN change.

  • Place of business changes to another State.

In these cases, fresh registration is required.

🛠️ 4. Step-by-Step Process on GST Portal

1. Visit www.gst.gov.in → Login.

2. Navigate: Services > Registration > Amendment of Registration Core Fields.

3. Edit details in relevant tabs:

   • Business Details: Legal/Trade Name, Reason for change, Date of Amendment.

   • Principal Place of Business: Update address, pin on GST map.

   • Additional Places of Business: Add/delete entries.

   • Promoter/Partners: Add, edit, or delete with documents.

4. Verification Tab:

   • Select Authorized Signatory.

   • Enter Place.

   • Submit with DSC/EVC.

5. Acknowledgement sent by SMS & email → ARN generated.

📂 5. Documents Required

• Principal/Additional Place of Business:

  • Own Premises – Property Tax Receipt, Khata, Electricity Bill.

  • Rented – Rent/Lease Agreement + Owner’s Proof.

  • Consent/Shared – Consent Letter + Owner’s Proof.

• Promoter/Partner Changes: ID proof, authorization, or relevant legal documents.

⏰ 6. Timelines & Approval

• Application must be filed within 15 days of change.

• Core amendments require Tax Officer approval.

• If officer does not act, application is auto-approved after stipulated time.

• Approved order (REG-15) + amended registration certificate available on dashboard.

❓ 7. FAQs (with Basis)

Q1. What is a Core Field amendment?
Changes in legal name (without PAN), principal/additional business place, or promoter/partner details. (FAQ 3)

Q2. By when must amendment be filed?
Within 15 days of change. (FAQ 6)

Q3. Do I need officer approval?
Yes, core amendments require approval. (FAQ 17)

Q4. Can I change PAN via amendment?
No, fresh registration required. (FAQ 5)

Q5. What documents are required for Additional Place of Business?
Ownership proof, rent agreement, or consent letter. (FAQ 15)

Q6. Can I save draft amendment?
Yes, draft saved for 15 days. (FAQ 7)

Q7. Do I need to digitally authenticate?
Yes, via DSC/EVC/e-Sign. (FAQ 10)

✅ 8. Compliance Checklist (Fillable Format)