GST Modifications
📌 What is GST Modification?
GST Modification refers to the process of updating or altering the details of a GST registration already granted under the Central Goods and Services Tax Act, 2017 (CGST Act). Businesses may need modifications when there are changes in business name, address, contact details, promoter/partner information, authorized signatories, or business structure.
As per Section 25(2) of the CGST Act, 2017, every registered person is required to keep their GST registration details accurate and up to date, and any changes must be reported to the department. Further, Rule 19 of the CGST Rules, 2017 governs the procedure for amendment of GST registration, requiring the taxpayer to file an amendment application in Form GST REG-14 within 15 days of the change.
Failure to update GST records may lead to non-compliance, mismatches in GST returns, notices from authorities, or denial of input tax credit by customers and vendors.
📌 Why GST Modifications are Important
- Statutory Compliance: Mandatory under Section 25(2) of the CGST Act to update changes within 15 days.
- Business Continuity: Prevents interruptions in GST filings, invoicing, and compliance audits.
- Input Tax Credit (ITC): Ensures vendors and customers can claim ITC without rejection.
- Avoid Penalties: Non-compliance can attract penalties under Section 125 of CGST Act.
- Accuracy of Records: Maintains transparency and smoothens tax audits/inspections.
📌 Types of GST Modifications We Assist
✅ Change in Core Fields (requiring approval of proper officer):
- Change in business legal name
- Change in principal place of business or additional place of business
- Change in partners/promoters, directors, Karta, Managing Director, CEO
- Change in authorized signatory
✅ Change in Non-Core Fields (auto-approved upon filing):
- Change in email ID, mobile number
- Minor corrections in business details
- Updating bank account details
📌 Forms and Process for GST Modifications
- Form GST REG-14: Application to amend GST registration details (filed within 15 days of change).
- Form GST REG-15: Order of amendment issued by GST officer (within 15 working days if approved).
- Rule 19 of CGST Rules, 2017: Governs amendment of registration.
📌 Documents Required for GST Modification
- Amended business PAN or incorporation certificate (if applicable)
- Proof of principal place of business (ownership document, rent agreement, electricity bill, etc.)
- Proof of additional place of business (if added)
- Identity and address proof of new promoters/partners/directors
- Board resolution/consent letter for change of authorized signatory
- Digital Signature Certificate (DSC) of authorized person
📌 Our GST Modification Services Include
- Advisory on whether a change requires core or non-core amendment
- Assistance in preparing and filing Form GST REG-14 with supporting documents
- Updating statutory records in line with Section 25 of CGST Act and Rule 19 of CGST Rules
- Follow-up with GST department until approval order is issued in Form GST REG-15
- Ensuring timely updates to prevent disruption in GST filings and ITC flow
- Professional assistance in correcting past discrepancies in GST registration details
📌 Why Partner With Us
- Expert team with deep knowledge of GST laws and compliance
- Accurate preparation and filing of amendment applications
- Timely handling to meet 15-day statutory deadlines under the CGST Act
- Transparent process with clear updates on filing status
- Support for businesses of all sizes – startups, SMEs, and corporates
📌 Our Commitment
At India Stat Filing, we help businesses stay compliant, transparent, and audit-ready by ensuring GST registration details remain accurate and updated as per Section 25(2) of CGST Act, 2017 and Rule 19 of CGST Rules, 2017. Our expert team assists in filing modifications, managing supporting documents, and coordinating with GST authorities—ensuring smooth compliance without errors or delays.
📞 Get Started Today
👉 Keep your GST registration up to date and compliant with our GST Modification Services.
📩 Contact India Stat Filing today for expert assistance in updating your GST details.