Section 28 of CGST Act - Amendment of Registration
Section 28 of the Central Goods and Services Tax Act, 2017 deals with amendment of GST registration particulars when information furnished at registration, or amended later, changes. The operational procedure is primarily prescribed by Rule 19 of the CGST Rules, 2017.
Contents
Section 28 - Amendment of Registration
(1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
(2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed.
First proviso: Approval of the proper officer is not required for amendment of such particulars as may be prescribed.
Second proviso: The proper officer cannot reject an application for amendment of registration particulars without giving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, is deemed to be a rejection or approval under the CGST Act.
Official statutory text: CBIC - Central Goods and Services Tax Act.
Meaning and scope of Section 28
Section 28 creates a continuing obligation to keep GST registration particulars current. It applies both to a registered person and to a person holding a Unique Identity Number. The provision should be read with the registration rules because the Act leaves the form, manner, time limit and categories requiring approval to the prescribed rules.
The section distinguishes between amendments that require scrutiny by the proper officer and amendments that may be made without such approval. It also protects the applicant against rejection without an opportunity of being heard.
Rule 19 of CGST Rules and FORM GST REG-14
Rule 19 prescribes the procedure for amendment of registration. Where relevant registration particulars change, the registered person is generally required to submit an electronic application in FORM GST REG-14, with documents relating to the change, on the common portal within the prescribed period. The rule provides a period of 15 days from the change for filing the amendment application.
For specified amendments requiring verification, the proper officer may approve the amendment and issue the prescribed order electronically. Other prescribed particulars can be amended without prior officer approval. A change that results in a change of PAN requires a fresh registration rather than amendment of the existing registration.
Official rules: CBIC - CGST Rules, Rule 19. GST Portal guidance: GST Portal - taxpayer welcome kit.
Core and non-core amendments in GST registration
The GST Portal operationally classifies editable registration particulars as core and non-core fields. Core amendments generally require approval by the tax officer, while non-core amendments are generally processed without such officer approval, subject to portal verification requirements.
| Category | Typical treatment | Examples / notes |
|---|---|---|
| Core amendment | Subject to approval by the proper officer. | Examples include legal name where PAN does not change, principal or additional place of business details, and specified stakeholder changes. |
| Non-core amendment | Generally auto-approved on submission after applicable authentication. | Other editable registration particulars classified by the portal as non-core fields. |
| Not amendable through ordinary amendment | Fresh registration or another prescribed process may be necessary. | A change in constitution that changes PAN requires fresh registration. A change of State is not treated as a simple address amendment of the existing State registration. |
Important: The portal classification and available fields should be checked at the time of filing because the electronic workflow may be updated. The statutory basis remains Section 28 read with the applicable CGST Rules.
Change in PAN, legal name or place of business
A legal-name change that does not involve a change in PAN may ordinarily be processed as an amendment. If a change in the constitution of the business results in a change of PAN, Rule 19 requires the person to apply for fresh registration in FORM GST REG-01.
Similarly, amendment of the address of the principal or additional place of business is contemplated where it does not require cancellation of the existing registration. GST registration is State-specific, so a business shift involving another State may require registration consequences beyond a simple amendment of address.
How to amend GST registration online
The GST Portal provides separate workflows for core and non-core amendments. In general, the taxpayer should log in, open the relevant amendment service under Registration, update the permitted particulars, upload supporting documents where required, complete verification, and authenticate or digitally sign the application as applicable.
Practical filing point: Keep documentary evidence supporting the effective date and nature of the change. For an amendment requiring officer approval, the correctness and completeness of supporting documents can affect processing.
Official portal: GST Common Portal. Portal guidance on registration profile and amendment treatment: GST Portal - View User Profile.
Rejection of amendment and opportunity of hearing
Section 28(2) expressly prevents rejection of an amendment application without giving the applicant an opportunity of being heard. Rule 19 supplements this safeguard by prescribing the electronic notice-and-reply process where the proper officer considers that a requested amendment is not warranted or that supporting documents are incomplete or incorrect.
This means rejection should follow the prescribed process and cannot be made merely by an unexplained adverse decision where the law requires an opportunity to respond.
Relationship with SGST and UTGST amendment
Under Section 28(3), approval or rejection of amendments under the corresponding State GST Act or Union Territory GST Act is deemed to operate as approval or rejection under the CGST Act. The provision supports coordinated treatment of registration particulars under the dual GST structure.
Related CGST registration provisions
Section 28 forms part of Chapter VI of the CGST Act dealing with registration. It should be read with Section 25 - Procedure for Registration, Section 27 - Casual and Non-resident Taxable Persons, Section 29 - Cancellation of Registration, and Section 30 - Revocation of Cancellation.