What is the process of changing or updating the GST registration details: -

Know the process and timelines in gist with the help of the flowchart:

33 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Steps to follow for Amending the Core fields
Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of
Registration Core Fields

Step 2: Click on one of the four relevant tabs of core fields that you want to amend, as
follows:

Business details, principal place of business, additional place of business and promoters/partners
details are the core field tabs appearing on the screen. The steps following their selection are
mostly common among all of them.

34 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Step 3: Make the necessary amendments – Add, delete or edit details. Upload the
supporting documents wherever asked for.

Submission of documents are required for the following amended core fields:
 Principal place of business – Address proof (Note that document is not required for
adding or editing details in additional place of business)
 Changes in details of Partners or Promoters – ID proof

35 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

36 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi
Step 4: Enter the reason for the amendment, the date of the amendment and click on the
‘Save & Continue’ button.

37 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Step 5: Complete verification as an authorised signatory using DSC, e-Signature or EVC.
An Application Reference Number (ARN) gets generated. Acknowledgement is sent in 15
minutes to the registered e-mail ID and mobile number of the signatory.
Steps to follow for Amending the Non-core fields
Step 1: Login to the GST portal and navigate to Services > Registration > Amendment of
Registration Non – Core Fields hyperlink.

Step 2: Click on one of the four relevant tabs of non-core fields that you want to amend, as
follows:

Step 3: Make the necessary amendments – Add, delete or edit details. Upload the supporting
documents wherever asked for. Click on ‘Save & Continue’ button to proceed

38 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Step 4: Complete verification through the authorised signatory using DSC, e-Signature or EVC

39 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

A message of successful application submission appears after submitting an application for
registration amendment. In the next 15 minutes, you will receive an acknowledgement to your
registered e-mail address and mobile phone number. The primarily approved signatory will
receive an SMS and an email informing them of the ARN and the effective filing of the Form.
Non-Core field amendments are automatically allowed after a satisfactory filing by the taxpayer
and do not need to be processed by the Tax Official. The change will take effect from the date of
occurrence of the event.

Cancellation of GST registration

Cancellation of GST registration simply means that the taxpayer will not be a GST registered
person anymore. He will not have to pay or collect GST or claim the input tax credit and
accordingly, need not file GST returns.
Who can cancel the GST registration?
The below infographic guides you on who can call for the cancellation of GST registration-

*** Application for cancellation, in case of voluntary registrations made under GST, earlier

could have been made only after one year from the date of registration. This provision stands

rescinded.

40 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Cancellation of GSTIN for Migrated Taxpayers

Every person who was registered under erstwhile indirect tax laws had to mandatorily migrate to

GST. Many such persons may have not been liable to be registered under GST. For example, the

threshold under VAT in most states was Rs.5 lakhs and Service Tax was Rs.10 lakh, whereas it

is Rs.20 lakh* under GST. However, they had to make sure you are not making inter-state

supplies since registration is mandatory for inter-state suppliers except for service providers.

*Rs.40 lakh in case of a supply of only goods in some states or Rs.10 lakh in certain special

category states/Union Territories. Such a taxpayer had to submit an application electronically in

the form GST REG-29 at the GST portal .

The proper officer shall, after conducting an enquiry as required would cancel the registration.

Below are the steps for cancelling GSTIN by the migrated taxpayers on the GST Portal-

Step 1- Log in to the GST Portal and click the Cancellation of Provisional Registration

41 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Step 2-

 The Cancellation page opens.

 Your GSTIN and name of business will show automatically.

 You are required to give a reason for cancellation.

You will be asked if you have issued any tax invoices during the month.

42 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Simply fill up the details of authorized signatories and their place. Finally, sign off with EVC if

you are a proprietor or a partnership firm. LLPs & Companies must mandatorily sign with DSC.

Note: Taxpayers who have not issued tax invoices can avail above service. If the taxpayer has
issued any tax invoice then FORM GST REG-16 needs to be filed. Refer below.

43 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

Cancellation by taxpayer (Other than Migrated)
Why does a taxpayer wish to cancel his registration?
 The business has been discontinued
 The business has been transferred fully, amalgamated, demerged or otherwise disposed of
—The transferee (or the new company from amalgamation/ demerger) has to get
registered. The transferor will cancel its registration if it ceases to exist.
 There is a change in the constitution of the business
(For example- A private limited company has changed to a public limited company)

Forms for cancellation

All those who cannot follow the above method must file an application for cancellation in form
GST REG 16. The legal heirs of the deceased taxpayer will follow the same procedure as below.

Application for cancellation has to be made in form GST REG 16.

The following details must be included in form GST REG 16-
 Details of inputs, semi-finished, finished goods held in stock on the date on which
cancellation of registration is applied
 Liability thereon
 Details of the payment

44 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

  The proper officer has to issue an order for cancellation in the form GST REG-19 within
30 days from the date of application. The cancellation will be effective from a date
determined by the officer and he will notify the taxable person
Cancellation by tax officer
The registration can be cancelled if the taxpayer-
(a) Does not conduct any business from the declared place of business OR
(b) Issues invoice or bill without supply of goods/services (i.e., in violation of the provisions) OR
(c) Violates the anti-profiteering provisions (for example, not passing on the benefit of ITC to
customers) OR
With effect from 1st January 2021-
(d) Utilisation of ITC from electronic credit ledger to discharge more than 99% of the tax
liability for specified taxpayers violating Rule 86B – with the total taxable value of supplies
exceeding Rs.50 lakh in the month, with some exceptions. OR
(e) A taxpayer who cannot file GSTR-1 due to GSTR-3B not being filed for more than two
consecutive months (one quarter for those who opt into the QRMP scheme) OR
(f) Avails input tax credit in violation of the provisions of section 16 of the Act or the rules.
Procedure
 If the proper officer has reasons to cancel the registration of a person then he will send a
show-cause notice to such person in form GST REG-17.
 The person must reply in form REG–18 within 7 days from the date of service of notice
why his registration should not be cancelled.
 If the reply is found to be satisfactory, the proper officer will drop the proceedings and
pass an order in the form GST REG–20.
 If the registration is liable to be cancelled, the proper officer will issue an order in the
form GST REG-19. The order will be sent within 30 days from the date of reply to the
show cause.

Revocation of cancellation of registration

Revocation means the official cancellation of a decision or promise. Revocation of cancellation
of registration means that the decision to cancel the registration has been reversed and the
registration is still valid.
When is revocation of cancellation applicable?

45 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi

This is applicable only when the tax officer has cancelled the registration of a taxable person on
his own motion. Such taxable person can apply to the officer for revocation of cancellation
within thirty days from the date of the cancellation order.
Procedure
 A registered person can submit an application for revocation of cancellation, in form GST
REG-21, if his registration has been cancelled suo moto by the proper officer.
 He must submit it within 30 days from the date of service of the cancellation order at the
Common Portal.
 If the proper officer is satisfied he can revoke the cancellation of registration by an order
in form GST REG-22 within 30 days from the date of receipt of the application. Reasons
for revocation of cancellation of registration must be recorded in writing.
 The proper officer can reject the application for revocation by an order in form GST
REG-05 and communicate the same to the applicant.
 Before rejecting, the proper officer must issue a show-cause notice in form GST REG–23
for the applicant to show why the application should not be rejected. The applicant must
reply in form GST REG-24 within 7 working days from the date of the service of notice.
 The proper officer will take a decision within 30 days from the date of receipt of
clarification from the applicant in form GST REG-24.
Note: Application for revocation cannot be filed if the registration has been cancelled because of
the failure to file returns. Such returns must be furnished first along with payment of all dues
amounts of tax, interest & penalty.
Can the business register for GST after cancellation?
Yes, there is no restriction to taking GST registration once it has been cancelled except where it
was cancelled by the tax officer.

46 | P a g e Mr. Gaurav Kumar Bisen, Assistant Professor, SMS Varanasi