GST Registration Amendment — Core and Non-Core Changes in REG-14
When your address, business name or the people running the business change, the GST registration must be updated too. Rule 19 gives you 15 days from the change to file Form GST REG-14 on the GST portal. We prepare the amendment, upload the right proof and see it through to approval.
What it is
A GST registration amendment updates the details you gave in your original application. The GST portal splits these details into two groups. Core fields, such as the legal name, the principal place of business and the list of partners or directors, need an officer’s approval. Non-core fields, such as the email, mobile number, bank account and goods or services list, are updated as soon as you file.
The law is Section 28 of the CGST Act, 2017 and Rule 19 of the CGST Rules, 2017. The application is Form GST REG-14. For core fields the officer approves it in Form GST REG-15, or raises a query in REG-03 first. Some changes cannot be made by amendment at all and need a fresh registration instead.
Who it applies to
You moved or opened a new location
A new office, factory or godown in the same state, or a shift of the principal place of business within the state, is a core amendment. Proof of the new premises is required. For a company, a change of registered office with the ROC usually comes first.
Your partners or directors changed
Adding or removing a partner, director, managing committee member or CEO is a core amendment. A new authorised signatory, on the other hand, is a non-core change. The MCA side of a director appointment or resignation provides the proof.
Your contact or bank details changed
A new mobile number, email ID or bank account, or new HSN/SAC codes for added products and services, are non-core changes that take effect once filed and verified.
Why it matters
Keep the address the officer will visit
Officers verify the address on the registration. In practice, a visit can come at any time, for example while a refund claim is being checked. If the officer finds the business elsewhere, the GSTIN can be suspended.
Keep invoices and e-way bills accurate
The legal name and address on your invoices, e-way bills and e-invoices come from the registration. A mismatch can hold up vendor onboarding with large buyers and raise questions from your bank.
Get notices on today’s phone and email
Every OTP, notice and order goes to the registered email and mobile. Here is the catch: if a former director’s number is still on file, the first you hear of a notice may be the demand order.
Core vs non-core fields
| Change | Type | What happens |
|---|---|---|
| Legal name of business (PAN unchanged) | Core | Officer approval in REG-15 |
| Principal place of business within the state | Core | Officer approval in REG-15 |
| Adding or removing an additional place of business | Core | Officer approval in REG-15 |
| Adding or removing partners, directors, managing committee members or CEO | Core | Officer approval in REG-15 |
| Authorised signatory, email, mobile, bank account, goods and services | Non-core | Approved on filing |
| PAN changes, or the business moves to another state | Not an amendment | Fresh registration in REG-01; existing GSTIN cancelled |
Documents required
For an address change
- Electricity bill, property tax receipt or khata of the new premises
- Rent agreement if rented
- Owner’s consent letter where the premises belong to someone else
For a change in people
- PAN, Aadhaar and photograph of the incoming partner or director
- Revised partnership deed or the MCA form recording the appointment or resignation
- Board resolution or authority letter for a new authorised signatory
For a name or bank change
- Fresh certificate of incorporation after a company name change, or an amended deed
- PAN reflecting the new name
- Cancelled cheque or bank statement for the new account
How it works
Classify the change and fix its date
We check whether the change is core, non-core or needs a new registration, and fix the date of the event, such as the date of the board resolution or the date of shifting.
File REG-14 with proof
We fill the amendment on the GST portal, give the reason and date, upload documents and submit with the authorised signatory’s DSC or EVC.
Answer the officer within seven working days
For core fields, the officer approves in REG-15 within 15 working days or issues a REG-03 query. We file the REG-04 reply within seven working days.
Download the amended REG-06
Once approved, the updated REG-06 certificate is available on the portal. We tell you which invoice formats and e-way bill settings to update.
Timelines
15 days to file
Rule 19(1) requires REG-14 within 15 days of the change.
15 working days for approval
The officer approves a core amendment in REG-15 within 15 working days of the application, unless a query is raised.
7 working days for a reply
A REG-03 query must be answered in REG-04 within seven working days. If the officer takes no action in time, the amendment is treated as approved.
What happens if you don’t update
Face a general penalty of up to ₹25,000
No specific penalty is set for a late amendment, but Section 125 allows a general penalty of up to ₹25,000 under the CGST Act, with a matching amount under the State Act.
Risk suspension after a failed visit
If an officer finds no business at the registered address, the GSTIN can be suspended and a cancellation notice issued in REG-17. Picture a Faridabad trading firm that shifted from Sector 37 to a bigger godown in IMT and never updated REG-14: the officer’s visit finds an empty shop.
Miss notices and get ex parte orders
Notices sent to an outdated email or mobile still count as served on the portal, so replies get missed and ex parte orders follow.
Frequently asked questions
What is the time limit for a GST amendment?
You must file Form GST REG-14 within 15 days of the change, under Rule 19(1) of the CGST Rules. The date of change is the actual event, such as the date you moved premises or the date a director resigned. For core fields, the officer then has 15 working days to approve. If the 15 days have passed, file anyway; we submit as soon as the documents are ready.
What is the difference between core and non-core fields?
Core fields need an officer’s approval; non-core fields are updated on filing. Core fields are the legal name where PAN does not change, the principal place of business, additional places of business, and partners, directors, managing committee members or CEO. Everything else, including the authorised signatory, contact details, bank account and goods or services list, is non-core. We tell you at the start which type your change is.
Can I shift my GST registration to another state?
No, because GST registration is state-wise. If your business moves from, say, Delhi to Haryana, you apply for a new registration in Haryana in Form GST REG-01 and cancel the old GSTIN. The stock and unused credit need planning during the switch. If you are keeping both locations, you simply hold two GSTINs. We plan the move so there is no gap in billing.
Can I change the legal name on my GSTIN?
Yes, if the PAN stays the same. A company that changes its name gets a fresh certificate of incorporation and updated PAN, and then files a core amendment in REG-14 for the legal name. The officer approves it in REG-15. If the change in constitution creates a new PAN, for example a proprietorship becoming a company, a fresh GST registration is needed instead.
How do I change the registered mobile number or email?
It is a non-core amendment filed in REG-14 and verified by OTP on the new number or email. If you still have portal access, the change takes effect as soon as it is verified. If the old number belonged to someone who has left and access is lost, the authorised signatory details have to be corrected first, sometimes with help from the jurisdictional officer. We can take you through either route.
Is there a government fee for GST amendment?
No, the GST portal charges no fee for filing REG-14, whether the change is core or non-core. You pay only our professional fee, quoted before we start. Any cost from a related change, such as filing an MCA form for a new director or registering a new rent agreement, is separate. We list every step and its cost in one quote.
What if my amendment application is rejected?
The officer must first issue a query in REG-03 and give you a chance to reply in REG-04 within seven working days. Weak address proof and a name that does not match the PAN are the usual reasons for rejection. You can file a fresh REG-14 with correct documents. We read the officer’s reasons and fix that gap before refiling.
Do I need to amend GST when a director resigns?
Yes, removing a director is a core amendment. After the company files the MCA form for the resignation, you file REG-14 within 15 days with that form as proof. If the director was also the authorised signatory, appoint a new one through a non-core amendment first. Keeping this list current also keeps the portal’s OTPs and notices with the people who run the business today.
Does an amendment change my GSTIN?
No, the GSTIN stays the same after any amendment because it is tied to your PAN and state. Only the details on the certificate change, and an updated REG-06 is available on the portal after approval. Your past returns, credit balance and filing history continue without a break. The GSTIN changes only when a fresh registration is needed, such as a new PAN or a move to another state.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The GST portal charges no government fee for an amendment in REG-14.
Ready to begin?
Tell us what changed and when, and we will file the REG-14 well inside the 15-day window.