Core Field Amendment in GST

CORE FIELD AMENDMENT OPTION was enabled on GST Portal (www.gst.gov.in) on 27th September’2017. Every taxpayer need to know what are core fields in GST, some required fields are not filled in partners/promoters tab.please fill and then submit in GST, GST core field amendment timeline, core field meaning. Here, we cover all these topics and appraise.

Now the question arises that what all can be amended?

These four major heads can be amended.

1. Business Details
2. Promoter/Partner Details
3. Principal Place of Business
4. Additional Place of Business

AMENDMENTS AVAILABLE UNDER BUSINESS DETAILS:

• Legal Name of the Business
• Trade Name
• District
• Constitution of Business (DOCUMENT UPLOADED AS A PROOF OF CONSTITUTION OF BUSINESS SHOULD BE DELETED WHILE AMENDING IT)

Mandatory fields to be filled-

1. Amendment (Be it Legal name/Trade name/district/constitution)
2. Date of Amendment
3. Reason for Amendment

AMENDMENTS AVAILABLE UNDER PROMOTER/PARTNER DETAILS

• New Partners/ Promoters/ Members/Directors of the board w.r.t to the constitution of business can be ADDED and earlier ones can be DELETED.
• Any changes with respect to existing partner/promoter have to be done under amendment of Non-Core field in GST.

AMENDMENTS UNDER PRINCIPAL PLACE OF BUSINESS

• Address
• Contact Information
• Nature of possession of premises (DOCUMENT UPLOADED EARLER SHOULD BE DELETED WHILE AMENDING IT)
• Nature of Business Activity being carried out at above mentioned premises (For Composition taxable persons, EXPORT, LEASING BUSINESS AND SERVICES OPTION are disabled)
• Mandatory fields to be filled-

1. Amendment in core field in GST (Be it Address, Contact Information, nature of possession etc.)
2. Date of Amendment
3. Reason for Amendment

ADDITIONAL PLACE OF BUSINESS

• Amendment in additional place of business is similar to that for Principal place of business
• Addition and Deletion of Additional places can be done
• All the details of Address, Contact info, Nature of possession and of business activity can be amended along with the date of amendment and reason of amendment.

Step- By -Step Guide to Make Core Amendment in GST:

1. Login on the www.gst.gov.in with username and password.
2. After Login, SELECT SERVICES tab and further SELECT REGISTRATION.
3. CLICK on AMENDMENT of REGISTRATION CORE FIELDS for core field amendment in GST.
4. Amendments which are allowed have already been discussed above, so the relevant amendment of core fields in GST can be made after which mandatory verification and signature is required.

VERIFY AND SIGN USING EVC/DSC

• Once the Amendments made are SAVED and VERIFIED, an ARN is generated.
• The said application is processed through Official login on the GST Portal.
• The duration to save the changes made is fifteen days prior to signing of Amendment application.