How to File GST Registration Amendments Step-by-Step in 2026?

If you have recently changed your principal place of business, added/removed your partners/directors, or you need to update your business activity/bank account details or want to make a few corrections in your registered email/mobile number, you must amend GST registration details. However, to do any of these changes, you must adhere to specific documentation requirements. In this blog, we will walk you through the steps to file GST registration amendments and will also discuss their importance, required documents, core and non-core fields in GST registration, and more. So, stay hooked till the end.

What is a GST Amendment?

This is the process of updating your business details (e.g., trade name, business location, authorised signatory) or submitting a consent letter for GST after company registration. 

Since these changes directly affect return filing, invoices, and compliance records, make sure that the information on the GST portal matches the actual business details to avoid validation issues during return filing or claiming ITC.

The GST law requires these major/minor updates to be recorded through this formal GST amendment process. GST registration amendment is the formal process of keeping your GST profile accurate and updated to be compliance-ready and avoid hefty penalties or other severe consequences. 

2 Types of Fields in GST Registration

Core Fields

These represent the particulars which are deemed essential to the identification and operational structure of your registered entity, and any changes to these fields require approval from a GST officer. 

These fields include:

• Your business name (Only if the PAN remains unchanged)
• Principal/additional place of business (except state change)
• Addition/deletion of your partners/directors

Remember that any changes made to these core fields will reflect on the certificate only after approval.

Non-Core Fields

These are auto-approved on the portal once submitted and verified and do not require any review by a tax official. 

These fields include:

• Contact details
• Bank account details
• Business activity
• Product/service details

What Requires New Registration and Cannot Be Amended?

It is also important for you to know about the specifics that fall outside of the amendment framework, and if you want to make any fundamental changes to them, you need to apply for a new GST registration.

The specifics include:

• Any changes in PAN
• Certain changes in business constitution. 
• Change of place of business from one state to another

Note: GST is a PAN-based registration system, and any changes in PAN or changes in any of the above-mentioned aspects generally require fresh GST registration. 

When to File a GST Amendment?

Applicants must file an amendment application (for both Core and Non-Core fields) within 15 days of any change taking place in their business details and not from the date they finally decide to log into the GST portal. 

If you fail to file a GST amendment within the 15-day window, it may invite departmental scrutiny or a Show Cause Notice from the tax department. Also, continued failure to keep your GST records updated on the portal may lead to strict actions under the applicable provisions of the CGST Act, including penalties where applicable and, in serious cases, suspension of registration.

Key Recent GST Amendments

Now, without any further delays, let’s quickly have a look at what changed in terms of the GST amendments. 

The primary changes that took place in terms of the GST amendments span across three major aspects. We have listed them below one by one for your better understanding. 

Overview of The Latest Budget or Council Changes

Since the introduction of the GST framework in 2017, the 56th GST Council meeting, held on 3rd September, 2025, approved one of the most significant reforms, and the revised GST rates and other related changes came into effect on 22nd September, 2025.

• GST 2.0 Structure: Replaced older multi-tiered setups by formally removing the 12% slab and shifting items to 5% or 18%.
• Compensation Cess Phase-out: Scaled down and eliminated specific cesses, aligning sin and luxury goods into a flat 40% category.

Changes in Tax Rates or Slabs for Specific Goods & Services

• Luxury and Demerit (40%): Tobacco, high-end cars, large motorcycles (> 350 cc), online gaming, and casinos are taxed at 40%.
• Essentials and Relief (5% or Nil): Health and life insurance are exempt (Nil GST); educational items like exercise books and pencils are tax-free.
• Mass Mobility & Goods (18% / 5%): Small cars and two-wheelers (up to 350cc) and gym memberships and fitness centres were reduced from 18% to 5%.

Updates to Compliance, Filing Deadlines & E-invoicing Rules

• E-Invoicing Threshold: Mandatory for businesses with an Annual Aggregate Turnover (AATO) exceeding ?5 crore (active since August 2023).
• IRN Generation Limit: Invoices of notified taxpayers must be reported on the e-invoice portal within 30 days or less than that, or they may not be considered valid as per the notified e-invoicing provisions. 
• IMS & Validation: The Invoice Management System (IMS) enforces automated matching; unreviewed supplier actions default to deemed acceptance, and severe GSTR-2B vs GSTR-3B mismatches trigger portal-level filing blocks to safeguard ITC.

Impact on Businesses and Consumers

Before we get deeper into the steps to file for GST amendments, it’s also important to understand its immediate effects on SMEs, pricing, working capital, ITC, and what the end consumer should expect from it.

Recent GST amendments include stricter portal-level enforcement, a hard three-year filing time bar, and automated input tax credit (ITC) matching, causing cash flow challenges for businesses while offering consumers lower prices and more transparent billing. Key changes include mandatory digital invoicing, stricter input tax credit matching, and rationalised tax rates across various goods. 

Steps to File GST Registration Amendment 

You can file a GST registration amendment by visiting the official GST portal and using Form GST REG-14. You can update your business details online on the Official GST Portal by filing Form GST REG-14 within 15 days of any change. 

However, for your understanding, we have classified the steps into two categories: one for filing amendments to core fields and another for non-core fields. 

Steps to File GST Amendment of Core Fields

Step 1: Log in to the official GST portal (use your valid credentials to do so)

Step 2: Navigate to Services

Step 3: Next, click on Registration & then on Amendment of Registration Core Fields

Step 4: Choose the right tab (Address, Business details, Partners)

Step 5: Modify the required fields

Step 6: Upload your supporting documents

Step 7: Enter a valid reason for the amendment & the effective date of change

Step 8: Verify and submit using DSC, EVC, or e-signature

After this, an ARN (Application Reference Number) will be generated. Next, the application will be processed by a tax official, and if it gets approved, the amended certificate in Form GST REG-06 will be updated. 

Steps to File GST Amendment of Non-Core Fields

Step 1: Log in to the GST portal

Step 2: Click on Services>Registration>Amendment of Registration Non-Core Fields

Step 3: Select the right field you want to update (Company activity, bank details, contact info)

Step 4: Edit the information

Step 5: Upload relevant documents

Step 6: Verify and submit with DSC/EVC

Note: One thing you should keep in mind here is that the amendment process of Non-Core fields typically gets completed within a few minutes. However, you need to be careful when filing for GST amendment of Core fields & must prepare comprehensive documentation before you start filing to avoid rejection or requests for additional information.

Required Documents for GST Amendment

The documents you need for this purpose usually vary by amendment type. However, here, we will discuss the common documents that you need for filing GST amendments.

The Primary Documents You Need Include:

1. Rental/lease agreements/municipal property tax receipts/municipal khata copies/electricity bills as proof of your new business address.
2. Identity and address proof for added or removed partners or directors
3. Bank statement or cancelled cheque 
4. Declaration/board resolution for management changes

However, make sure that all these documents are updated because outdated documents may lead to application rejection or further delays. 

After The Amendment Submission: Time Limit & Approval

Since you are already sorted with the GST amendment filing, you should also know what to expect next.

1. Upon successful submission and acknowledgement of your application on the GST portal, you will immediately receive an ARN via sms and your registered email. 
2. Now, if you have modified any of the Core Fields, a jurisdictional tax officer will manually review the documents you have uploaded (Non-Core Field updates get auto-approved). 
3. The tax officer can do two things: either your application will be approved or rejected with a time span of 15 working days of submission.

Upon approval, an updated Form GST REG-06 is generated, which replaces your old GST Registration Certificate (you can download it directly from the GST portal).

Limitations Regarding GST Amendments

According to the GST law, two things cannot be amended. They include:

1. PAN
2. State change

Since GST registration is state-specific, you need to apply for a new registration if you want to change any of these criteria. Also, make sure only one amendment application is active at a time, which means if your current amendment is under processing, you cannot file a new one.

5 Mistakes to Avoid While Filing GST Amendment Application

The process of filing a GST amendment might seem simple at first. However, a few procedural errors might lead to application rejection or processing delays. 

But most importantly, make sure you have updated your primary email addresses and mobile numbers on the GST portal because failing to do so might prevent you from receiving notifications regarding your GST amendment’s approval/rejection. (due to OTP authentication)

5 most common mistakes businesses make include:

1. Failing to file a GST amendment application within 15 days of any change in your business details. 
2. Uploading insufficient/inaccurate/outdated documents
3. Attempting to amend unchangeable fields (as discussed above).
4. Failing to mention a clear and valid reason for filing your GST amendment application
5. Filing multiple GST amendment applications simultaneously

Connect with Us for End-to-End Filing Assistance

Keeping your GST registration details updated not only ensures smooth business operations but also helps you stay compliant, reduce the risk of statutory penalties, and support smooth Input Tax Credit (ITC) claims.

However, in case you must make any change in terms of the Core and Non-Core fields, you must file a GST amendment application within 15 days of the changes being enforced. So, understanding the applicable rules and regulations regarding this will help you avoid compliance issues and maintain accurate records on the portal. 

We hope this blog has addressed all your queries regarding GST amendment. But if you have any doubts, need further clarification, or want end-to-end application filing assistance/advisory support, connect with our certified professionals.

Frequently Asked Questions

Q1. Can a GST bill be amended?

Ans: Yes, a GST invoice can be amended online via Form GSTR-1 on the GST portal (subject to the applicable provisions of the GST law).

Q2. Can I change the principal place of business in GST?

Ans: Yes, you can definitely change the principal place of business by filing an online amendment application on the official GST portal. 

Q3. What happens if I don’t file a GST amendment application within 15 days?

Ans: Failing to do so may lead to a Show Cause Notice, penalties where applicable, and, in serious cases, suspension of registration.