TMI BlogAmendment of registration.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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