Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
Form GST REG-15 allows GST-registered businesses to update core and non-core registration details like address, partners, and contact information.
Amendments in core fields under GST require officer approval, while non-core field changes can be updated instantly online.
Filing Form GST REG-15 online ensures compliance, prevents penalties, and keeps GST registration records accurate.
Businesses must submit Form GST REG-14 for changes, after which officers issue GST REG-15 within 15 working days.
Timely GST amendment through REG-15 helps maintain transparency, smooth operations, and tax compliance.
Have you recently changed your business address, contact number, or the nature of your operations? If so, did you know that updating these details under GST is not just a good practice but a legal necessity?
If you stay compliant with accurate GST records, you can save your business from penalties and ensure smooth operations. That is where Form GST REG-15 comes in. This form allows registered taxpayers to amend previously submitted GST registration details seamlessly.
Whether it is a change in business structure or simply an updated email ID, the amendment process in registration particulars keeps your records current and compliant.
Let us explore how this form works and why it is essential for every GST-registered business.
Moving While for the Basics of Revision of GST Enrollment
Before familiarising yourself with the arrangement for form GST REG-15, make sure to understand the basics of changes in GST enrollment. Follow the below steps to clarify further:
Following the law, GST enrolment undergoes revision and is classified further into two distinct types:
Core field amendment
Non-core field amendment
Below are the revisions disguised under core field measures:
Alteration in name legally/trade name
Change in address of the place of business
Change in address of the primary place of business
Adding, deleting, or retirement of:
a. Directors
b. Partner
c. Karta
d. Managing Committee
e. Board of Trustees
f. Chief Executive Officer or similar
Make changes in the field other than those displayed above under non-core field revision
The proper officer should approve the revision of core fields
Giving Order for Form GST REG 15
In Form GST REG-14, if the petitioner decides to change the core fields, they will present the revised application electronically. The application provided further undergoes verification by the petitioner two times under the supervision of a proper officer.
Once verification is complete, an order is put out for providing the form GST REG-15 if the proper officer is satisfied.
Time Period to Allocate the Order and its Valid Date in Form GST REG-15
When using the form GST REG-15, the proper officer must issue an order and allow for revision through an electronic mode. It is mandatory to impose such an order within a time frame of 15 working days from the date of receipt of the application change in Form GST REG-14.
Notably, not considering the date of issuance of an order, the amendment gets accepted from the date of occurrence of the event.
For filing GST REG-15 online in both core and non-core fields, here are the simple steps to follow:
For Core Fields
1. Navigate to the GST portal and choose any one of the relevant tabs enlisted as a principal business place, details of the business, additional place of business, and promoters/partners
2. Add, delete, or edit relevant information and upload all relevant documents
3. State clearly the reason and date for the change
4. Submit the application form using e-signature, DSC, or EVC. This will generate a unique ARN (Application Reference Number)
5. If everything falls in place, the proper officer can issue REG-15 form and the certificate of registration is issued
For Non-Core Fields
1. Go to the respective official GST portal
2. Choose non-core tabs that include business activities, details of the bank, and further contact information
3. Edit changes, if any, and then proceed to save the form
4. Complete the process of verification using DSC/EVC. You will receive an application number or ARN to your registered email address instantly
Conclusion
The issuance of Form GST REG-15 is a simple and effective method for businesses regarding updating GST registration details. On-time submission of amendments helps in maintaining transparency and aligning tax compliance, thereby enabling proper functioning under GST system. Upon approval, you can issue the registration form with updated details.
Keeping information in the GST registration form is not only a legal requirement but also assists in maintaining trust, and going on with a smooth business operation.
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FAQs
What is Form GST REG-15 under GST law?
Form GST REG-15 is the official order issued by the GST department after approval of changes made to GST registration details. It is generated when a taxpayer files Form GST REG-14 to amend information like business address, trade name, or partner details. Once verified by the proper officer, the amendment is approved through REG-15, ensuring that the updated GST registration records remain compliant.
What types of changes can be made through GST REG-15?
The GST REG-15 amendment process covers both core and non-core field changes. Core field amendments include changes in the legal name, principal business address, and details of partners, directors, or trustees, which require officer approval. Non-core field amendments cover changes in email, phone number, or bank details and can be updated directly online. This classification ensures a structured GST registration update process.
How long does it take to process amendments under Form GST REG-15?
As per GST rules, the proper officer must approve or reject an amendment application within 15 working days of filing Form GST REG-14. Once satisfied, the officer issues an order in Form GST REG-15, and the amendment is effective from the date of the actual event of change, not from the approval date. This makes the GST amendment process transparent and time-bound.
What is the difference between core and non-core field amendments in GST?
Core field amendments under GST include significant changes such as business name, principal address, or details of promoters/partners, which require submission of supporting documents and officer approval through REG-15. On the other hand, non-core field amendments like email ID, contact number, and bank account details can be modified online without approval. Both processes are essential for keeping GST registration accurate and updated.
How can businesses file Form GST REG-15 online?
To update GST details, taxpayers must first file Form GST REG-14 on the GST portal, stating the reason and date of change. For core fields, documents must be uploaded, and after verification, the officer issues Form GST REG-15 as approval. For non-core fields, updates can be done online, and an Application Reference Number (ARN) is generated instantly. Filing GST REG-15 online ensures smooth compliance and avoids penalties for incorrect records.
Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
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