Section28 of CGST Act – Amendmentofregistration

Section 28 of CGST Act,2017 from bare act : –
(1) Every registered person and a person to whom a Unique Identity Number hasbeen assigned shall inform the proper officer of any changes in the information furnished atthe time of registration or subsequent thereto, in such form and manner and within suchperiod as may be prescribed.
(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 suchmanner and within such period as may be prescribed:
Provided that approval of the proper officer shall not be required in respect of amendmentof such particulars as may be prescribed:
Provided further that the proper officer shall not reject the application for amendmentin the registration particulars without giving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the State Goods and Services TaxAct or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemedto be a rejection or approval under this Act.

CHAPTER VI

REGISTRATION

Chapter VI of the CGST Act,2017 covers nine sections relating toREGISTRATION under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 22 – Persons liableforregistration
Section 23 –Persons notliable forregistration
Section 24 –Compulsoryregistration incertain cases
Section 25 –Procedure forregistration
Section 26– Deemedregistration
Section 27– Specialprovisionsrelating tocasual taxableperson & non-residenttaxableperson
Section 28– Amendmentofregistration
Section 29– Cancellationofregistration
Section 30 – Revocationofcancellationofregistration