Process
You must submit FORM GST REG-14 along with documents. The GST officer will verify and approve within 15 days in FORM GST REG-15. The change will take effect from the date of occurrence of the event.
For example, ABC is a partnership firm of 3 partners. D joins as a partner on September, 1 2017. The firm files FORM GST REG-14 along with documents on September, 5. The officer will approve within 15 days, which is by September, 20. The change will be in ..
If the officer is not satisfied with the documents then he can serve a show cause notice in FORM GST REG-03 as to why the application should not be rejected.
The applicant must reply in FORM GST REG-04 within 7 days.
If the officer is not satisfied with the reply, he can reject the application and pass an order in FORM GST REG -05.
If the proper officer does not to take any more action then it is assumed to be changed.
Changes in the following will not mean cancellation of registration
1. Name of business
2. Address of the principal place of business
3. An additional place of business
4. Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business
Any change in points 1 & 4 done in one state will be reflected across all the states.
Other changes
Any other change apart from above will be amended immediately on submitting the FORM GST REG- 14 on the Common Portal. No verification by a GST officer is necessary.
Change in mobile number or e-mail address of the authorised signatory
Change will be done only after online verification through the Common Portal after submitting application in FORM GST REG-14.
Change in PAN
If there is any mistake in PAN, the applicant will have no other choice except to file for a fresh registration in FORM GST REG-01. This is because GSTIN number is based on the PAN.
Source: Economic Times