Your GST registration was filed three years ago. Since then, the business has moved premises, added a new partner, expanded to a second state, or changed its constitution from a partnership to an LLP. The GST registration still carries the old address, old PAN, old mobile number or old authorised signatory. That gap is not cosmetic. Under the CGST Act 2017, every registered person must keep core fields on the GST portal accurate and current. Failure to amend within 30 days of a change attracting modification is a compliance default under Section 28 of the CGST Act 2017 read with Rule 10, and can invite cancellation of registration under Section 29. KAMRIT Financial Services LLP manages the entire GST amendment cycle end-to-end: from identifying which fields require modification on Form GST REG-14, preparing the application on the GST portal (gst.gov.in), attaching digitally signed supporting documents, and following up through the proper officer's processing window on the CBIC-run portal. We handle core field amendments (which require fresh verification under Rule 10A) separately from non-core field updates, applying the correct procedure for each. You receive a ARN (Application Reference Number) tracking link within hours of filing, and the amended Registration Certificate (Form GST REG-02) once the department processes the request.
What is GST Amendment or Modification in India 2026?
A GST Amendment or Modification is a formal change request filed by a registered person to update one or more fields on their GST Registration Certificate (GSTIN-linked record held on the CBIC GST portal). Under Section 28 of the Central Goods and Services Tax Act 2017, a registered person is obligated to apply for amendment within 30 days of any change in the particulars of registration. Rule 10 of the CGST Rules 2017 mandates the registered person to verify the updated data, and Rule 10A distinguishes between 'core' fields requiring re-verification by the proper officer and 'non-core' fields that are updated on the portal without fresh field verification. Core fields include the legal name of the business, state of registration, constitution of the taxpayer (e.g., Proprietorship to Partnership), and the nature of the Constitution. Non-core fields include changes to the principal place of business address, additional places of business, authorised signatory details, mobile number, e-mail address, and bank account details. The filing is made through Form GST REG-14 on the GST portal (gst.gov.in). The amendment is processed by the jurisdictional State or Central tax officer under the CBIC's multi-layered officer hierarchy. A successful amendment generates a fresh Registration Certificate and a new ARN at each stage. This service applies to all regular taxpayers (GSTR-1 filers), composition taxpayers, SEZ developers, and casual taxable persons registered under the GST regime.
Who needs this
Any registered person under the CGST Act 2017 who has undergone a change in any registered particulars is statutorily eligible, and obligated, to file an amendment. The following conditions specifically trigger a GST amendment obligation.
- Change in the legal name of the proprietor, partner, or company director as reflected in PAN records
- Change in the Constitution of the taxpayer (e.g., Proprietorship to Partnership, Partnership to LLP, Sole Proprietor to Private Limited)
- Change in the Principal Place of Business address, including shifting to a new state or registration circle
- Addition or deletion of additional places of business (additional branches, godowns, warehouses)
- Change in the State of registration of the principal place of business
- Addition, removal, or change in details of an Authorised Signatory or Authorised Representative
- Change in the e-mail address or mobile number linked to the GSTIN, which is critical for receiving OTPs and filing alerts
- Change in the Bank Account details linked to the GST registration (now mandatory after the 2023 CBIC notification requiring two bank accounts)
- Change in the Description of Goods or Services being supplied, where the nature of business activity has materially altered
- Increase or decrease in the authorised capital, in case of a company changing its MOA to reflect a new capital structure
- De-registration of one or more additional places of business (branch closure)
- Change in the DIN of directors (for companies) or partners' PAN-linked details under the Companies Act 2013
Documents required
The document stack depends on the specific field being amended. KAMRIT's compliance team conducts a pre-filing document checklist specific to your amendment type before submitting GST REG-14.
- PAN Card of the applicant (proprietor, partners, or directors), mandatory for any constitutional change
- GST Registration Certificate (Form GST REG-06), current copy showing existing details
- Proof of Principal Place of Business address, rent agreement, electricity bill (not older than 3 months), or property tax receipt
- Proof of Additional Place of Business address, same standards as principal place for each new branch
- Shop and Establishment Act Certificate or Manufacturing Licence, where the business activity description is being amended
- Memorandum of Association (MOA) and Articles of Association (AOA), for companies changing authorised capital or constitution
- Partnership Deed (updated), for partnership firms changing partner details or constitution
- Board Resolution, for companies adding or changing authorised signatories
- Digital Signature Certificate (DSC) of the Authorised Signatory, required for filing Form GST REG-14 for companies and LLPs
- Bank Statement or Cancelled Cheque, required when amending bank account details linked to the GSTIN
- Form GST REG-14 filed acknowledgment (ARN), generated by the GST portal on submission
- NOC from existing authorised signatory, where removal of a signatory is involved
How KAMRIT runs it, step by step
KAMRIT follows a structured five-stage process from document collection to certificate delivery. Each stage has a defined role for the client and for KAMRIT's compliance team.
- Pre-filing Eligibility and Document Audit. KAMRIT's compliance team reviews your current GST Registration Certificate (GST REG-06), identifies all fields requiring modification, classifies each change as core or non-core under Rule 10A, and prepares a precise document checklist. This stage is completed within 1 working day of receiving your GSTIN and existing registration details. No portal access is required from you at this stage.
- Document Preparation and Attestation. KAMRIT arranges for DSC integration (for companies and LLPs), certifies copies of address and identity proofs, and prepares a digitally signed GST REG-14 application. For core field amendments, we ensure the Form GST REG-14 includes the updated core field data and the verified Form GST REG-10 or portal confirmation, as applicable. Bank account amendment requires at least two valid bank account proofs. This stage takes 2 to 3 working days depending on document completeness.
- Form GST REG-14 Filing on gst.gov.in. The prepared GST REG-14 application is filed on the GST portal (gst.gov.in) under the 'Amendment of Registration' tab. For companies and LLPs, the form is filed using the Class 3 DSC of the authorised signatory. An ARN (Application Reference Number) is generated immediately upon successful submission. KAMRIT shares the ARN and filing acknowledgment with the client within the same day of filing.
- Officer Processing and Verification (Regulator-Controlled Stage). The filed application moves to the jurisdictional proper officer (State GST or Central GST department) for processing. For non-core field amendments, the officer typically approves or requests clarification within 3 to 7 working days. For core field amendments under Rule 10A, the officer conducts a field verification or documentary scrutiny, which may extend the processing window to 15 to 30 working days. KAMRIT tracks the application status daily and responds to any deficiency query (Form GST REG-03) within 3 working days.
- Certificate Issuance and Delivery. On officer approval, the GST portal issues a fresh Registration Certificate (Form GST REG-02) reflecting all approved amendments. The ARN becomes 'APPROVED' and the updated GSTIN record is visible on the public GST search. KAMRIT delivers the approved certificate to the client, verifies the updated GST portal record, and confirms all GST-linked filings (GSTR-1, GSTR-3B) are updated with the new particulars from the next tax period.
Timeline
From the date KAMRIT receives complete documents, the KAMRIT-controlled stages (pre-filing audit, document preparation, REG-14 filing, ARN generation) are completed within 3 to 5 working days. The regulator-controlled stage, processing by the State or Central GST officer, is outside KAMRIT's direct control and depends on the jurisdictional officer's workload and the complexity of the amendment. For non-core field amendments such as change in mobile number, e-mail address, or bank account details, the department typically processes within 3 to 7 working days of filing. For core field amendments such as a change in constitution, legal name, or state of registration, processing times range from 15 to 30 working days, and in some cases up to 45 working days if the officer raises a deficiency query under Form GST REG-03. The total end-to-end timeline from kickoff to the client receiving an approved updated Registration Certificate (Form GST REG-02) is therefore 3 to 7 working days for non-core amendments, and 20 to 45 working days for core constitutional or jurisdictional amendments. KAMRIT provides a weekly status update throughout the regulator-controlled window.
How our pricing compares
KAMRIT's GST Amendment / Modification service starts at ₹899 for a single non-core field amendment (such as a bank account update or mobile number change). For core field amendments or multi-field changes involving constitution changes, name amendments, or state transfers, KAMRIT charges a custom-quoted professional fee based on complexity. This starting price compares favourably with the market: ClearTax charges ₹999 to ₹1,999 for online GST amendment filings, with additional charges for priority processing. IndiaFilings quotes ₹1,099 to ₹2,499 depending on amendment type. Vakilsearch prices GST amendment at ₹1,299 to ₹3,499 for standard and priority tiers. LegalRaasta offers amendments starting at ₹799 but adds ₹500 to ₹1,500 for courier, notarisation, and follow-up charges that KAMRIT includes in the quoted fee. KAMRIT's price position is justified because our ₹899 starting fee includes complete document review, REG-14 preparation and filing, ARN tracking, officer query response (Form REG-03 replies), and final certificate delivery, with no hidden charges for follow-up or status tracking. Government fees for GST amendment filings are ₹Nil (no fee is charged by the CBIC/GST portal for amendment filings), and KAMRIT does not add a government fee component. Stamp duty is not applicable to GST amendment filings.
Common mistakes KAMRIT avoids
Most GST amendment rejections and delays stem from misclassifying core versus non-core fields, using outdated PAN-linked names, or filing from the wrong state portal. These mistakes are avoidable with proper pre-filing review.
- Filing a core field amendment as a non-core update, bypassing the Rule 10A re-verification requirement and causing automatic officer rejection
- Changing the PAN card name without first updating the PAN database with the Income Tax Department, the GST portal pulls name data directly from the PAN master, and a name mismatch blocks amendment
- Filing an amendment for a change of state of principal place of business without applying for cancellation of the existing registration and fresh registration in the new state, which are two separate processes
- Not responding to a Form GST REG-03 deficiency query within 15 days of issuance, resulting in deemed rejection of the amendment application
- Updating bank account details without linking at least one bank account to the GSTIN, which has been mandatory since the CBIC's 2023 amendment requiring two bank accounts for regular taxpayers
- Submitting address proof documents older than 3 months for the new principal place of business, which the officer routinely rejects on scrutiny
- Failing to update the Authorised Signatory's DSC or Aadhaar details before filing, causing the portal to throw a DSC-Aadhaar linking error for companies
- Filing GST REG-14 from the portal login of a deactivated or suspended GSTIN instead of the active registration login, which creates a procedural mismatch