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Amendment of registration

Rule 11 - REGISTRATION - Goods and Services Tax - Rule 11 - 11. (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-09A or FORM GST-REG-12, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in FORM GST REG-13, alo .....

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ich does not warrant cancellation of registration under section 29, the proper officer shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-13 after due verification and issue an order in FORM GST REG-14 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment. (b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be appl .....

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verification through the Common Portal in the manner provided under the said rule. (d) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered person, the said person shall apply for fresh registration in FORM GST REG-01. (3) Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-rule (2) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within .....

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