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GST REG – 14 Return Filing, Format, Eligibility & Rule

What is Form GST REG 14?

It is an Application for GST Registration Amendment under the Central Goods and Services Tax Rules, 2017; Rule 19 consists of provisions regarding filing an amendment application in the GST Registration. To make any changes in the GST Registration Amendment application need to be filed in Form GST REG-14 via electronic mode.

Filling Amendments in GST registration Field
GST Registration amendment is divided into two parts
• Core fields’ amendment
• Non-Core fields’ amendment.

Core Field’s Amendment

1. Amend the Legal name of the business. But there should be no change in PAN.
2. Change in Principal Place/address of Business.
3. Additional Place of Business, other than the change in State.
4. Addition/Removal of Partner or Managing Director (MD), Whole-time Director or Member of Managing Committee of Associations or Board of Trustees or Chief Executive Officer/ equivalent.

Non-Core Fields

1. Amend the details of the authorized signatory
2. Modification of Stakeholder(s) details like partner and promoter
3. Addition of bank account
4. To amend the core fields of GST registration approval of GST officers is required. However, no approval of GST officers is required to amend the GST registration of non-core fields.

Filing of Amendment Application in Form GST REG-14

Based on the type of field that needs amendment, there will be a slight change step of the complete procedure.
Step by Step Procedure as follows:
1. Open a browser and head up to https://www.gst.gov.in/.
2. Find and click on Login.
3. Sign in to the Credential ‘Username’ and ‘Password’ and solve the captcha and then LOGIN.
As per the Field Type, select the following path:

Core fields Amendment
– Navigate to Services >
Registration >
Amendment of Registration Core Fields.

Non-Core fields Amendment –
Navigate to Services >
Registration >
Amendment of Registration Non-Core Fields.
1. One can edit the details that need modification and upload the relevant documents if anything is present.
2. File the application using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Amendment of GST Registration

1. If there is a change in the constitution, and also if there is a change in the permanent account number. The applicant has to apply for new GST registration.
2. In case the revision is made in the core fields, after verification, the Right officer has to approve the amendment application within a period of 15-working days from the filing date of the application in form GST REG-14.
3. There are some cases where the amendment is made in non-core fields, the details will get auto-approved and the same will appear in the GST portal.
4. If the officer found the amendment not appropriate he can issue a notice in form GST REG-03.
5. On the notice, the applicant has to submit his/her reply in form GST REG-04.
6. If the AO is not satisfied with the applicant’s reply, the officer has the power to reject the amendment application.

Find Your GST REG 14 Form: GST_REG_14