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Amendment & Cancellation
Amendment & Cancellation
To ease the hurdles, Rule 12 and Form GST REG 14 provides a way to correct the
information without visiting any government office or centre. An applicant can correct some
information and change the particulars without approval from any authority and some fields
require approval, but editing can be done online in both the cases. The amendments for GST
registration are categorized into three, which describes the level of approval and time
period to amend the fields. While applying for amendment in particular fields of a
registration form, it is mandatory to mention the “Reasons” for amendment in GST
registration process.
Change in Core Field: The changes in Core field includes the legal name of the business, the
address of the principal place of business, and any additional place of business. It takes 15
days to get approval from a proper office to amend the Core Fields.
Change in Non-core Field: There are some fields which don’t require any approval from a
proper office and amendments in Non-core fields can be easily done online. All the fields
except those, which are covered under core fields come under a Non-core field.
The application for amendments of registration can be saved for 15 days. However, if an
applicant fails to submit the application for any reason, the application for amendments will
be removed automatically.
NOTE: In case of core fields, a person has to wait for the approval from PO; In case of non-
core fields as soon as the verification is done, amendment is complete.
Cancellation of Registration
The registration granted under GST can be cancelled for specified reasons. The cancellation
can either be initiated by the department on their own motion or the registered person can
apply for cancellation of their registration. In case of death of registered person, the legal
heirs can apply for cancellation. In case the registration has been cancelled by the
department there is a provision for revocation of the cancellation. On cancellation of the
registration the person has to file a return which is called the final return.