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Amendment in Registration – Sec 28

Amendment in Registration – Sec 28

  • Any change in registration has to be informed within 15 days of change.
  • Proper officer may approve / reject amendment.
  • No rejection without giving an opportunity of being heard.
  • Rejection of amendment under CGST will be a deemed rejection under SGST and vice-a-versa.

As per Notification No. 75/2017 – Central Tax, Dated 29th December, 2017 It may be noted that amendment in Registration Certificate (in Form REG-14) will stand amended only from the date of application for amendment.

GST-Goods and Service Tax | Tina Saha |