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Labour licence


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Labour licence

An Overview of

Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

1. Types of Amendment: 

Application for Amendment of Registration, can be categorized in two types:

  • Application for Amendment of Core fields in Registration

  • Application for Amendment of Non-Core fields in Registration

2. Who can file the Application for Amendment of Registration?

Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

a) New Registrants & Normal Taxpayers

b) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN

d) Non Resident Taxable Person

e) GST Practitioner

f)  Online Information and Database Access or Retrieval Service Provider

3. Which fields CANNOT be amended using the application for Amendment of Registration?

Application for Amendment of Registration cannot be filed when there is:

  • Change in PAN.

  • Change in Constitution of Business resulting in change of PAN.

  • Change in Place of Business from one State to other.

Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.

Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.

Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.

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