GST Modification
Any change or alteration made in the GST Registration or the details entered in the GST certificate is referred to as GST modification. One may opt for Amendment in GST Registration if he wishes from composite to normal scheme, or if there are mistakes in GST registration. To get GST modification, you need to file form GST REG 14.
Since the beginning of GST regime in 2017, the taxpayers could register under 2 schemes- normal scheme and composite scheme. One could also shift from normal to composite scheme.
However, the government had declared 31st March 2018 as the deadline to get GST Registration under composite scheme by filing Form GST CMP-02. Now, one can’t shift from normal to the composite scheme but can go vice-versa with a GST modification.
Documents Requires For GST Modification
- Documentary Proof of Changes
- GST Certificate
Packages
- Change in Non-core fields such as
- HSN/ SAC Code
- Contact Details
- Change in core fields-
- Legal Name of the Business
- Addition / Deletion of Stakeholders
- Addition / Deletion of Stakeholders
- Change from Composite to Regular scheme
Frequently Asked Questions
How can I take GST registration in another state if I'm already registered under GST?
If you have a GST registration of one state and you wish to take GST registration in another state, you will have to opt for GST cancellation of your existing GST certificate and apply for fresh GST registration in another state.
Which are the core fields in GST registration?
Following are the core fields in GST registration-
- Legal Name of the Business
- Name & details of Stakeholders
- Principal / Additional Places of Business
Which are non-core fields under GST Registration?
All those details are referred to as the Non-core fields under GST Registration that are related to GST application except for-
- Legal name of the business,
- Name & details of the stakeholder’s and
- principal or additional place of business
Can we revoke the GST registration after GST cancellation?
No. The GST registration can’t be restored after GST cancellation. If GST registration is surrendered by mistake, it will be cancelled for sure.
Can we add another business address in existing GST registration?
Yes, if you can add an additional business address to your existing GST certificate.
Can i shift from composition to regular scheme under GST?
Yes, you can, our professional can assist you migrating composition to the regular scheme through GST modification.
Can I shift my business from regular to composition scheme under GST?
No, GST department has discontinued this facility with effect from 31st March, 2018.
Will you provide this service in my town?
Yes, we can assist you in getting GST modification in your town as well.
