Rule 19. Amendment of registration. -
(1) Where there is any change in any of the
particulars furnished in the application for registration in FORM GST REG-01 or
FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity
Number in FORM GST-REG-13, either at the time of obtaining registration or
Unique Identity Number or as amended from time to time, the registered person
shall, within a period of fifteen days of such change, submit an application,
duly signed or verified through electronic verification code, electronically in
FORM GST REG-14, along with the documents relating to such change at the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner:
Provided that -
(a) where the change relates to, -
(i) legal name of business;
(ii) address of the principal place of business or any
additional place(s) of business; or
(iii) addition, deletion or retirement of partners or
directors, Karta, Managing Committee, Board of Trustees, Chief Executive
Officer or equivalent, responsible for the day today affairs of the business, -
which does not warrant cancellation of registration
under section 29, the proper officer shall, after due verification, approve the
amendment within a period of fifteen working days from the date of the receipt
of the application in FORM GST REG-14 and issue an order in FORM GST REG-15
electronically and such amendment shall take effect from the date of the
occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and
sub-clause (iii) of clause (a) in any State or Union territory shall be
applicable for all registrations of the registered person obtained under the
provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other
than those specified in clause (a), the certificate of registration shall stand
amended upon submission of the application in FORM GST REG- 14 on the common
portal;
(d) where a change in the constitution of any business
results in the change of the Permanent Account Number of a registered person,
the said person shall apply for fresh registration in FORM GST REG-01 :
Provided further that any change in the mobile number
or e-mail address of the authorised signatory submitted under this rule, as
amended from time to time, shall be carried out only after online verification
through the common portal in the manner provided under 1[sub-rule (2) of rule
8].
2[(1A) Notwithstanding anything contained in sub-rule
(1), any particular of the application for registration shall not stand amended
with effect from a date earlier than the date of submission of the application
in FORM GST REG-14 on the common portal except with the order of the
Commissioner for reasons to be recorded in writing and subject to such
conditions as the Commissioner may, in the said order, specify.]
(2) Where the proper officer is of the opinion that
the amendment sought under sub-rule (1) is either not warranted or the
documents furnished therewith are incomplete or incorrect, he may, within a
period of fifteen working days from the date of the receipt of the application
in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered
person to show cause, within a period of seven working days of the service of
the said notice, as to why the application submitted under sub-rule (1) shall
not be rejected.
(3) The registered person shall furnish a reply to the
notice to show cause, issued under sub rule (2), in FORM GST REG-04, within a
period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is
found to be not satisfactory or where no reply is furnished in response to the
notice issued under sub-rule (2) within the period prescribed in sub-rule (3),
the proper officer shall reject the application submitted under sub-rule (1)
and pass an order in FORM GST REG-05 .
(5) If the proper officer fails to take any action, -
(a) within a period of fifteen working days from the
date of submission of the application, or
(b) within a period of seven working days from the
date of the receipt of the reply to the notice to show cause under sub-rule
(3),
the certificate of registration shall stand amended to
the extent applied for and the amended certificate shall be made available to
the registered person on the common portal.
