How to File Amendment in GST Registration in 2026? 

Businesses evolve with time, and their registration details may change after initial incorporation and GST registration. A company may shift its registered address, update bank account details, add or remove partners/directors, or modify its business structure. In such cases, businesses must update their details through an amendment in GST registration on the GST portal.

Filing a GST amendment application correctly and within the prescribed time is essential to maintain compliance. It helps businesses protect their Input Tax Credit (ITC), ensure accurate return filing, and avoid penalties or notices from the tax authorities.

This guide explains the complete process of amendment in GST registration, including the types of amendments, required documents, timelines, and key compliance rules that every registered taxpayer should follow.

Latest Update: The GST Network (GSTN) issued an advisory on 20 November 2025, making it mandatory to update valid bank account details linked to the business PAN. Businesses must complete this update within 30 days of GST registration or before filing the first GSTR-1, whichever is earlier. Failure to comply may lead to suspension of GST registration, blocked return filing, restrictions on e-invoicing, and denial of Input Tax Credit.

What is an Amendment in GST Registration? 

An amendment in GST registration refers to updating your business information on the GSTIN record maintained by the GST authorities. You must file Form GST REG-14 on the GST portal: gst.gov.in.

Businesses must file GST amendments whenever a factual change occurs. Common scenarios include:

• Relocating the principal place of business within the same state
• Adding or removing a partner, director, or authorized signatory
• Updating bank account details for GST transactions
• Changing the email address or mobile number linked to GSTIN
• Adding a new branch or additional place of business

Note: Filing an amendment does not cancel your existing GST registration. It updates specific fields while keeping your GSTIN intact.

Types of GST Registration Amendments in India

The GST portal classifies all registration fields into two categories: core fields and non-core fields. The category of the field determines whether a GST officer must approve the change or whether the update takes effect immediately.

a. Core Fields Amendment in GST

Core fields are critical business details that directly affect your legal identity under GST. Any change to these fields requires review and approval by a proper GST officer. The officer has 15 working days to approve or raise a query. 

If the officer takes no action within 15 working days, the amendment is deemed approved automatically under Rule 19 of the CGST Rules, 2017 if no action is taken.

The following are core fields in GST registration:

• Legal name of the business (without any change in PAN)
• Principal place of business (within the same state)
• Additional place of business (within the same state)
• Addition or deletion of partners, directors, karta, managing committee members, trustees, CEO, or equivalent.

Once approved, the GST officer issues Form GST REG-15, which confirms the amendment. The effective date of the amendment is the date you submitted the REG-14 application, not the date of officer approval.

b. Non-Core Fields Amendment in GST

Non-core fields cover all other registration details that do not affect your core legal identity. These changes are auto-approved the moment you submit the application.

Non-core fields include:

• Bank account details (cancelled cheque, bank statement, or passbook required)
• Email address and mobile number of the authorised signatory
• Business activities and HSN codes
• Authorized signatory details
• Stakeholder/promoter details other than addition or deletion

Core vs Non-Core Fields: Quick Comparison

Understanding the difference between core and non-core fields helps you choose the correct GST amendment type and avoid rejection. The table below explains the key differences:

Basis	Core Fields	Non-Core Fields
Examples	Legal name, principal place of business, partners/directors	Bank details, email, mobile, HSN codes, authorised signatory
Officer Approval	Required	Not required
Processing Time	Up to 15 working days	Auto-approved instantly
Form Issued After Approval	GST REG-15	No separate form issued
Risk if Not Updated	High (penalty, ITC issues, e-way bill mismatch)	Moderate (bank transfer issues, communication failure)

Time Limit for Amendment in GST Registration

Businesses must file an amendment in GST registration within 15 days from the date of any change. This rule applies to both core and non-core fields under Rule 19 of the CGST Rules, 2017.

Filing within this time limit helps avoid penalties, ensures smooth compliance, and prevents issues with invoices, e-way bills, and Input Tax Credit (ITC).

What Happens If You Do Not Update GST Registration Details?

There is no single dedicated penalty for late GST amendment filing. However, operating with outdated GST details triggers consequences under multiple sections of the CGST Act:

Situation	What Goes Wrong	Consequence / Penalty
Address not updated	Registered address does not match e-way bill details	The legal name on the invoice does not match the GST certificate
Incorrect invoice details	Legal name on the invoice does not match the GST certificate	Penalty under Section 122(1)(i) and 122(1)(xii) for incorrect or false information
General non-compliance	GST rules are not followed properly	Penalty up to ₹25,000 (CGST) + ₹25,000 (SGST), total up to ₹50,000 under Section 125
ITC mismatch	Buyer receives invoice with incorrect GST details	The buyer may lose the input tax credit on such purchases

Documents Required for GST Registration Amendment

The documents required depend on the field you are changing. Here is what each amendment typically requires:

Address change (principal or additional place of business):

• Provide a rental agreement or lease deed for the new address
• Submit an electricity bill, property tax receipt, or municipal khata copy
• Attach a No Objection Certificate (NOC) from the property owner if the business does not own the premises

Note: You can also get GST registration at the PPOB or APOB address while filing the amendment to ensure your registration details match your official business location.

Addition or deletion of partners/directors:

• Submit a board resolution approving the change
• Provide PAN and Aadhaar cards of the new partner or director
• Upload a photograph of the incoming partner or director
• Attach a consent letter from the new partner or director

For bank account update:

• Upload a cancelled cheque with the account holder’s name printed, or
• Submit a bank statement (first page showing account number and IFSC), or
• Provide the first page of the bank passbook

Authorized signatory change:

• Provide PAN and Aadhaar of the new signatory
• Submit a letter of authorization issued by the business

How to File an Amendment in GST Registration Online?

Follow these steps for GST registration modification online:

1. Log in to the GST Portal: Go to gst.gov.in and log in with your GSTIN credentials.
2. Go to Amendment Section: Navigate to Services → Registration → Amendment of Registration Core Fields or Amendment of Registration Non-Core Fields, depending on the change you want to make.
3. Edit the Required Fields: Click the edit icon next to the field you want to change. Enter the updated information, select the date of amendment from the calendar, and write the reason for the change in the Reasons field. Upload the supporting documents in PDF or JPEG format.
4. Verify and Submit: Authorize the application using your Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Submit the application.

After submission, the portal generates an Application Reference Number (ARN) and sends an acknowledgement to the registered email and mobile number within 15 minutes. For non-core amendments, the registration updates instantly. For core amendments, the ARN moves to the assigned officer for review.

Note: The GST portal charges no fee for filing Form REG-14. Professional charges from a CA or consultant are separate and vary.

Fields That Cannot Be Changed Through Amendment

Certain changes fall outside the scope of GST modification and require a new registration entirely. You cannot file a GST modification application for:

• Change in PAN: GST registration is PAN-based. A new PAN means a new GSTIN is required.
• Change in business constitution: For example, converting from a proprietorship to a partnership or a private limited company results in a PAN change and requires new registration.
• Change of state: GST registrations are state-specific. If the principal place of business shifts to a different state, the existing registration must be cancelled and a new registration obtained in the destination state.

Common Mistakes to Avoid While Filing GST Amendment

Filing a GST amendment may seem straightforward, but small errors can cause delays, rejection, or compliance issues. Understanding common mistakes and their solutions helps ensure a smooth amendment process. 

Below are key challenges businesses face and how to resolve them effectively:

1. Filing a core amendment while a previous core amendment is still pending: The portal does not allow a new core amendment application while a previous one is pending. 

Solution: Always check the status of existing applications before submitting a new core amendment to avoid rejection.

2. Selecting the wrong amendment type: Choosing non-core when the change is a core field (or vice versa) leads to rejection or non-compliance. 

Solution: Review the GST field category carefully and select the correct amendment type before submission.

3. Uploading unreadable documents: Blurry scans, incorrect file formats, or invalid documents cause the portal to reject the amendment.

Solution: Ensure all supporting documents are clear, legible, and in PDF or JPEG format before uploading.

4. Not entering a reason for the change: The Reasons field is mandatory for core field amendments. Leaving it blank causes the submission to fail at the portal level.

Solution: Always provide a clear and concise reason for the amendment in the required field.

5. Uploading documents that do not match the declared change: Submitting unrelated documents, such as a bank statement for an address change, triggers rejection.

Solution: Cross-verify that the uploaded documents directly support the amendment being filed.

How RegisterKaro Helps with GST Amendment?

Filing a GST modification online seems simple, but one wrong selection or missing document can result in rejection, compliance notices, or ITC loss for your buyers. RegisterKaro helps you identify whether your change is a core or non-core amendment, prepares all required documents, and files Form REG-14 accurately on the GST portal.

Our team ensures your amendment is submitted within the 15-day time limit, tracks the ARN status, and follows up with the officer if a query is raised under Form REG-03. Contact us today!

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