28.2.1 PO shall approve amendments after due verification within 15 days in REG-15

Example 1 — Change in Legal Name

Rahul Traders in Delhi changes its trade name to Rahul Enterprises.

Steps

File Form GST REG-14 within 15 days with documentary proof.

Because this is a core field change, the proper officer will verify and approve in Form GST REG-15 within 15 working days.

After approval, the GST certificate reflects the new name.

28.3.1 Change in mobile no. and email-id shall be verified through OTP

Example 1

A registered person changes their mobile number.

Steps

File REG-14 with supporting documents.

This is a non-core change → no officer approval required.

The portal verifies the new mobile via OTP, and the registration is updated automatically.

28.4 New GSTIN required if change in constitution of business results in change in PAN

Example-1

A sole proprietor incorporates a private limited company → change in PAN.

Since PAN changed, GSTIN cannot just be amended — the business must apply for fresh GST registration in Form GST REG-01.

Example-2

Varun Enterprises, a sole proprietorship firm, is engaged in supply of electrical goods in Delhi. The firm is registered under GST. Varun is the proprietor of the firm. He wishes to expand his business and his friend – Arun - approaches him to provide additional capital for his business if he is made a partner in Varun’s business

Varun agrees and changes the constitution of his business and form a partnership firm – Varun Arun & Co.

Since the change in constitution of business from sole proprietorship firm to partnership firm results in change in PAN of the registered person, the partnership firm has to apply for fresh registration. The reason for the same is that GSTIN is PAN based. Any change in PAN would warrant a new registration.

28.5 Effective date of Amendments shall be date of submission of application

Example-1

ABC Traders in Delhi changed its principal place of business address on 15th September 2025.

But due to internal delay, they filed Form GST REG-14 for this amendment on 10th October 2025.

Question:

Can the GST registration be amended effective from 15th September 2025 (the actual change date), i.e., back-dated?

Answer (As per Rule 19(1A)):

❌ No — By default, the amendment will be effective only from 10th October 2025 (the date of filing REG-14).
✔ Unless ABC Traders requests the Commissioner and the Commissioner issues a written order allowing an earlier effective date, the change cannot be back-dated to 15th September.