GST
Miscellaneous

GST Miscellaneous

Furnishing of Letter of Undertaking for export of goods or services without payment of Integrated Tax

Two options to export of Goods and/or Services There are altogether two options available with such persons in order to export and thereafter claim refund namely:

• OPTION 1 : Export on payment of IGST without any requirement of Bond or Letter of Undertaking The exporter may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
• OPTION 2 : Export without payment of IGST under Bond or Letter of Undertaking He may supply goods or services or both under Bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input tax credit. The person engaged in making zero-rated supplies

GST Registration Amendment – Changing GST Data

GST registration amendment maybe required in some cases, wherein wrong information about the taxable person under GST has been updated in the GST Portal. In this article, we look at the procedure for correcting mistakes in GST registration certificate.

Eligibility Criteria : Any taxpayer of the following category, registered under GST, can file the amendment of registration application

1. New Registrants & Normal Taxpayers
2. TDS/ TCS Registrants, UN Bodies, Embassies & Other, notified person having UIN
3. Non-Resident Taxable Person
4. GST Practitioner
5. Online Details and Database Access or Retrieval Service Provider

1. Making Changes to GST Registration Certificate

If at any point while obtaining GST registration or after obtaining GST registration, there are changes to be made to the information furnished to the GST Common Portal, an GST registration amendment application can be filed. In case of changes to GST registration application or changes to GST registration information, the GST amendment application form GST REG-14 must be signed by the applicant within 15 days of change in any information. The GST amendment application must be digitally signed by the applicant. (Know more about signing GST documents).  

2. GST Amendment – Changes to Business Name

In case of any changes to the legal name of a business, the GST registration certificate need not be cancelled. The existing GST registration can be amended to reflect the new business name. Changes to business name can be updated on the GST portal by filing FORM GST REG-14 within 15 days of change of business name.

On filing the application for change in business name, the GST Officer is required to verify the application and approve the amendment to the business name within 15 working days in FORM GST REG-15. On approval, the amendment would take effect from the date of occurrence of the event warranting the amendment.

3. GST Amendment – Changes to Address

In case of any changes to the address of principal place of business or any additional place of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address includes:

For Own Premises: Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For premises not falling under any of the above category: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

For rented/leased premises where the Rent/lease agreement is not available: An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.

If the principal place of business is located in an SEZ or the applicant is an SEZ developer: Necessary documents/certificates issued by Government of India are required to be uploaded.

All changes to address recorded in the GST portal must be updated within 15 days of change. On making an application for change of GST address, the GST office would approve the change within 15 days. The date of amendment on approval by the Officer would he the date of occurrence of the event warranting the amendment.

4. GST Amendment – Changes to Promoter Information

1. In case of addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business, a GST amendment application must be filed within 15 days of of such event.
2. In the new GST amendment application, details of the new promoter including identity proof, address proof and photograph must be provided along with a GST Declaration for Authorised Signatory. 
3. On receipt of application for GST amendment, the concerned officer would approve the change or request for additional information within 15 days of application.

5. GST Amendment – Changes to Mobile Number or Email ID

Any changes to the mobile number or email id mentioned on the GST Common Portal can be made by the Authorised Signatory using his/her digital signature after an online verification process. Changes to mobile number or email ID does not require the filing of GST amendment application or verification by an Officer. Changes to email or mobile number in GST common portal is considered routine changes.

6. GST Amendment – Changes to PAN

In case of changes to constitution of a business or PAN, then GST Amendment application cannot be made. For changes to PAN only a new GST registration application in FORM GST REG-01 can be submitted.

7. Time Limit for GST Amendment

1. Any change to information updated in the GST common portal must be intimated by the taxpayer within 15 days of occurrence of event leading to the change of information by filing a GST amendment application.
2. On receiving a GST amendment application, the concerned officer is required to approve the application after due verification within 15 working days from the date of receipt of application. On approval, the amendment shall take effect from the date of occurrence of the event warranting amendment.
3. If the application for GST amendment is either not warranted or the documents furnished therewith are incomplete or incorrect, then the concerned officer can serve a notice requiring the taxpayer to submit additional information or clarification within 15 days. On receiving the notice, the taxpayer is required to submit clarification or additional information within 7 days. If the information submitted by the taxpayer is acceptable, the officer can approve the application for GST amendment. If the information is not acceptable, then the GST officer can reject the application for amendment.
4. However, if a GST officer fails to take action within 15 working days of submission of amendment application or within 7 working days of receipt of clarification or additional information in response to a notice, then the certificate of registration shall stand amended to the extent applied for and the amended certificate would be made available to the registered person on the Common Portal. 

8. Amendment of Core & Non-Core fields: The application for Amendment of Registration can be categorised into two types:

9. Application for Amendment of Core fields in Registration : Core fields are one which requires approval from the jurisdictional officer.

10. Application for Amendment of Non-Core fields in Registration : Non-core fields of GST registration are one that does not require approval from a tax official and will be auto updated after successful filing.

Note  : Application for Amendment of Registration cannot be filed when there is a change in PAN, Constitution of Business resulting in the change of PAN, and Place of Business from one State to other