Chapter VI (Sections 22-30) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Registration. Section 28 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Amendment of registration under CGST Act 2017.
Recently, we have discussed in detail section 27 (i.e. Special provisions relating to casual taxable person and non-resident taxable person) of CGST Act 2017. Today, we learn the provisions of section 28 of the CGST Act 2017. Complete Details of CGST Section 28 – Amendment of registration. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Did you know? CGST Act 2017 have been enacted by Parliament in the Sixty-eighth Year of the Republic of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Notes on Section 28 of CGST Act 2017
Section 28(1): Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
Section 28(2): The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed:
Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed:
Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
Section 28(3): Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.