Section 28. Amendment of registration.-
(1) Every registered person and a person to whom a
Unique Identity Number has been assigned shall inform the proper officer of any
changes in the information furnished at the time of registration or subsequent
thereto, in such form and manner and within such period as may be prescribed.
(2) The proper officer may, on the basis of
information furnished under subsection (1) or as ascertained by him, approve or
reject amendments in the registration particulars in such manner and within
such period as may be prescribed:
Provided that approval of the proper officer shall not
be required in respect of amendment of such particulars as may be prescribed:
Provided further that the proper officer shall not
reject the application for amendment in the registration particulars without
giving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Act, as the case may be, shall be deemed to be a rejection or approval under
this Act.
