Rule 19 of CGST Rules -Amendment of registration

Rule 19 of CGST Rules -Amendment of registration

(updated as on 15.11.2017)

(1) Where there is any change in any of the particularsfurnished in the application for registration in FORM GST REG-01 or FORM GSTREG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique IdentityNumber in FORM GST-REG-13, either at the time of obtaining registration or UniqueIdentity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verifiedthrough electronic verification code, electronically in FORM GST REG-14, along withthe documents relating to such change at the common portal, either directly or through aFacilitation Centre notified by the Commissioner: Provided that

(a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any additionalplace(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta,Managing Committee, Board of Trustees, Chief Executive Officer orequivalent, responsible for the day to day affairs of the business,-which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteenworking days from the date of the receipt of the application in FORM GST REG-14 andissue an order in FORM GST REG-15 electronically and such amendment shall takeeffect from the date of the occurrence of the event warranting such amendment;

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State orUnion territory shall be applicable for all registrations of the registered person obtainedunder the provisions of this Chapter on the same Permanent Account Number;

(c) where the change relates to any particulars other than those specified in clause (a),the certificate of registration shall stand amended upon submission of the application inFORM GST REG- 14 on the common portal;

(d) where a change in the constitution of any business results in the change of thePermanent Account Number of a registered person, the said person shall apply for freshregistration in FORM GST REG-01:

Provided further that any change in the mobile number or e-mail address of theauthorised signatory submitted under this rule, as amended from time to time, shall becarried out only after online verification through the common portal in the mannerprovided under sub-rule(2) of rule 8.

(2) Where the proper officer is of the opinion that the amendment sought under sub-rule(1) is either not warranted or the documents furnished therewith are incomplete orincorrect, he may, within a period of fifteen working days from the date of the receipt ofthe application in FORM GST REG-14, serve a notice in FORM GST REG-03,requiring the registered person to show cause, within a period of seven working days ofthe service of the said notice, as to why the application submitted under sub-rule (1) shallnot be rejected. (3) The registered person shall furnish a reply to the notice to show cause, issued undersub-rule (2), in FORM GST REG-04, within a period of seven working days from thedate of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or whereno reply is furnished in response to the notice issued under sub-rule (2) within the periodprescribed in sub-rule (3), the proper officer shall reject the application submitted undersub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of theapplication, or

(b) within a period of seven working days from the date of the receipt of the replyto the notice to show cause under sub-rule (3),the certificate of registration shall stand amended to the extent applied for and theamended certificate shall be made available to the registered person on the commonportal.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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