Core amendments and non-core amendments
Non-core fields — email, mobile number, and bank account details — update on the GST portal immediately once submitted, without officer review. Core fields — the legal name of the business, the principal or additional place of business, and details of partners, directors or promoters — require the amendment to be reviewed and approved by the jurisdictional officer, similar in nature to the scrutiny a fresh registration application receives.
Knowing which category a change falls into matters for planning — a bank account update can be reflected the same day, while a change of registered office needs the same kind of address proof and no-objection certificate that a fresh registration would require, and takes correspondingly longer.
Documents required, by type of change
- Change of address — proof of the new premises (utility bill, property tax receipt), and a rent agreement or NOC where the premises are rented.
- Change of authorised signatory — a board resolution or letter of authorisation, and the new signatory's PAN, Aadhaar and photograph.
- Addition or removal of a partner or director — the relevant partnership deed amendment, board resolution, or Form DIR-12 filing with the ROC as supporting evidence.
- Change of legal name — the ROC certificate reflecting the name change, or the amended partnership deed.
- Bank account update — a cancelled cheque or bank statement showing the new account details.
The amendment process, step by step
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Identifying core vs non-core
The specific change is checked against the core/non-core classification, since this determines whether officer approval is needed and roughly how long the change will take.
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Preparing supporting documents
For core amendments, documents equivalent to what a fresh registration would need for that field are gathered before filing.
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Filing Form REG-14
The amendment application is filed online with the relevant supporting documents attached.
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Departmental review, for core changes
The officer may approve the change, or raise a query if something needs clarification — similar in process to how a fresh registration application is reviewed.
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Updated registration certificate
Once approved, an updated certificate reflecting the change is available for download from the portal.
Practical notes from our engagements
- Address changes filed without the same rigour as a fresh registration. Because it's "just an amendment," the address proof and NOC requirements are sometimes treated less carefully than they would be for a new registration — the officer applies broadly the same scrutiny either way.
- Changes not filed within the 15-day window. A change in an authorised signatory or a partner, left unreported, can cause practical problems later — an invoice signed by someone no longer authorised, for instance, or a departing partner still shown as active on the registration.
- Multiple pending changes bundled together, then held up by one issue. Where several changes are filed in a single amendment application, a query on one item can delay the whole application — filing time-sensitive changes separately from less urgent ones is often the more practical approach.
How we handle a registration amendment
We identify whether a change is core or non-core before filing, and prepare core amendments with the same document rigour a fresh registration would need, since that's genuinely how they're reviewed. Where multiple changes are pending, we assess whether to file them together or separately based on which are time-sensitive.
Related services
Frequently asked questions
How long do I have to report a change to my GST registration?
Within 15 days of the change occurring — this applies to both core and non-core field changes.
Does every amendment need officer approval?
No — non-core changes like email, mobile number and bank account details update automatically. Core changes, such as legal name, address or partner/director details, need officer review and approval.
Can I change my registered office address through an amendment?
Yes, using Form REG-14 with the same kind of address proof and, where rented, owner's consent that a fresh registration would require.
What happens if a director or partner leaves the business?
This needs to be reported as a core amendment, along with the relevant ROC filing or partnership deed change, so the GST registration reflects who's currently authorised.
Can I make several changes in one amendment application?
Yes, but a query on one item can delay the whole application — filing something time-sensitive separately from a less urgent change is often more practical.