GST Section 28: Amendment of Registration – Procedure, Timelines and Legal Provisions Explained

Section 28 of the CGST Act, 2017 outlines the process for amending GST registration details by registered persons and those with a Unique Identity Number (UIN). It mandates timely intimation of any changes to the proper officer in the prescribed manner and timeframe.

The officer may approve or reject such amendments, except for certain auto-approved fields, and must provide a hearing opportunity before any rejection. Additionally, approvals or rejections under State or UT GST laws are deemed applicable under the CGST Act as well. AUBSP provides a clear, step-by-step guide to ensure smooth and compliant amendments under this provision.

GST Section 28: Amendment of Registration

The Goods and Services Tax (GST) regime is dynamic and subject to regular updates and compliance requirements. One of the key aspects for any taxpayer under GST is to ensure that the registration details remain accurate and updated. Section 28 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the Amendment of Registration.

As your trusted guide in tax laws and compliance, AUBSP brings to you this detailed and professionally curated article to explain Section 28 of the CGST Act—its provisions, implications, procedural aspects, and compliance deadlines.

Understanding Section 28: Amendment of Registration

Section 28(1): Obligation to Inform Changes

According to sub-section (1) of Section 28, every registered person, as well as any person who has been allotted a Unique Identity Number (UIN) (e.g., embassies, UN bodies), must inform the proper officer about any changes in the details provided during initial registration or any changes made thereafter.

These changes must be reported:

• In the prescribed form (usually GST REG-14),
• Within the time limit as prescribed in the rules (generally within 15 days of such change),
• Through the GST portal or any other mode as specified by law.

This ensures transparency and keeps the GST system updated with current taxpayer data.

Section 28(2): Officer’s Power to Approve or Reject

This sub-section empowers the Proper Officer to:

• Approve the amendment, or
• Reject the amendment,
  based on the information submitted by the taxpayer or otherwise gathered.

However, there are two important provisos under this sub-section:

🔹 First Proviso:

Approval of the officer is not required for certain prescribed amendments. These are usually changes that are non-critical in nature (e.g., change in email, phone number, etc.). Such amendments get auto-approved.

🔹 Second Proviso:

Before rejecting any application for amendment, the proper officer must provide an opportunity of being heard. This ensures natural justice and protects the taxpayer’s rights.

Section 28(3): Mutual Recognition Under State and UT GST

This provision promotes synchronization across GST laws. If an amendment is either approved or rejected under:

• the State Goods and Services Tax Act, or
• the Union Territory Goods and Services Tax Act,

such action shall be deemed as the action under the CGST Act as well.

In essence, the decision under one Act is valid under all parallel GST Acts, thus avoiding duplication and inconsistency.

Important Dates and Notifications

To help you remember the key timelines associated with Section 28, AUBSP has created the table below:

Procedure to Amend GST Registration

AUBSP recommends the following step-by-step process to amend your GST registration under Section 28:

1. Login to the GST Portal.
2. Navigate to Services > Registration > Amendment of Registration (Non-Core Fields).
3. Select the applicable tab (Business Details, Promoter/Partners, Place of Business, etc.).
4. Make necessary changes and upload supporting documents.
5. Submit the application using DSC or EVC.
6. For core field changes, await officer’s approval. For non-core fields, changes are auto-approved.

Points to Remember

• Always update your registration within 15 days of any change.
• Non-compliance can lead to penalty or suspension of GST registration.
• For critical changes like business constitution, PAN, a new registration may be required.
• Keep documentary evidence ready while applying for amendments.

Final Thoughts by AUBSP

Section 28 of the CGST Act is designed to maintain the accuracy and integrity of the GST database. It empowers both the taxpayer and the department to ensure smooth compliance and regulatory clarity.

We encourages taxpayers to stay updated, file changes on time, and maintain transparency in tax matters. If you need more practical assistance on GST compliance or want to understand the amendment rules in detail, AUBSP.com is your go-to resource.

If you found this article helpful, explore more such guides at AUBSP’s official website where laws are made understandable, reliable, and actionable for professionals like you.

FAQs on Amendment of Registration

What is Section 28 of the CGST Act, 2017?
Section 28 deals with the amendment of GST registration by registered persons or those with a Unique Identity Number (UIN) when there is any change in the information provided at the time of registration.

Who is required to amend GST registration under Section 28?
Any registered taxpayer or person holding a UIN who has undergone changes in the registration particulars is required to amend their GST registration.

What types of changes require amendment under GST registration?
Changes in business name, address, principal place of business, additional places of business, constitution of business, contact details, or partners/directors typically require amendment.

How can a taxpayer apply for amendment of registration under Section 28?
A taxpayer can file an application for amendment in Form GST REG-14 through the GST portal within the prescribed time.

What is the time limit to file for amendment in registration details?
Amendments must be filed within 15 days of the occurrence of the change.

Is approval from the proper officer always required for amendment?
No, approval is not required for non-core field changes, such as email ID or mobile number. Core field changes do require officer approval.

What are core and non-core fields in GST registration?
Core fields include legal name, address of principal place of business, and details of partners/promoters. Non-core fields include email ID, phone number, etc.

What happens if the proper officer rejects the amendment application?
The officer must provide the applicant an opportunity of being heard before rejecting the application.

Is hearing mandatory before rejection of GST amendment application?
Yes, as per Section 28(2), the proper officer cannot reject the amendment without giving the person an opportunity to be heard.

Can changes under SGST or UTGST be recognized under CGST?
Yes, any approval or rejection under State or UT GST laws is deemed to be approved or rejected under the CGST Act.

Which form is used for amending GST registration?
GST REG-14 is used to submit the application for amendment of registration.

Is there any fee for amending GST registration?
No, there is no government fee for amending registration under Section 28.

What is the effective date of Section 28 of the CGST Act?
Section 28 came into force on 22nd June 2017.

What happens if amendment is not filed within the prescribed period?
Delay in filing may result in non-compliance, penalties, or complications in GST filings.

Can PAN be changed through GST amendment?
No, change in PAN is considered a change in the constitution of business, and a new GST registration must be applied for.

Is physical verification required for registration amendments?
Generally, no. However, in specific cases where deemed necessary, the proper officer may conduct physical verification.

How long does it take for an amendment to be approved?
For core field changes, approval may take 15 working days. Non-core fields are usually auto-approved instantly.

Where can one track the status of amendment application?
Status can be tracked on the GST portal under the “Track Application Status” section using the ARN.

Can amendments be made multiple times?
Yes, there is no restriction on the number of times amendments can be made, provided there is a valid reason and supporting documentation.

What documents are required for amendment of registration?
Documents vary by the type of amendment, but generally include proof of change such as updated address proof, board resolution, amended partnership deed, etc.

What is the consequence of not updating registration details?
Failure to update may lead to incorrect compliance, notices from the department, suspension, or cancellation of registration.

Can amendment be filed if a GSTIN is suspended?
No, amendments cannot be filed when a GSTIN is under suspension.

Does amendment in registration affect return filing?
Yes, accurate registration details are essential for correct return filing, especially for place of supply and input tax credit.

What is the mode of communication for officer queries regarding amendment?
All communications are made through the GST portal and registered email ID.

Can UIN holders amend their registration details?
Yes, UIN holders such as embassies or UN bodies are also required to amend their details under Section 28 when changes occur.

Is DSC mandatory for filing an amendment application?
DSC is mandatory for companies and LLPs. Others may use EVC (Electronic Verification Code).

Does GST law provide any timeline for officer to act on amendment applications?
Yes, the officer is generally required to approve or reject the application within 15 working days from the date of application.

Can a taxpayer withdraw an amendment application?
No, once submitted, an amendment application cannot be withdrawn. However, the taxpayer may file another correcting application if needed.