{"id":554,"date":"2026-07-19T16:30:15","date_gmt":"2026-07-19T11:00:15","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/amend-gst-registration-core-non-core-fields\/"},"modified":"2026-08-14T11:12:01","modified_gmt":"2026-08-14T05:42:01","slug":"amend-gst-registration-core-non-core-fields","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/amend-gst-registration-core-non-core-fields\/","title":{"rendered":"How to Amend Core and Non-Core Fields of GST Registration in India (2026)"},"content":{"rendered":"<p>Business details change all the time. You move to a bigger office, add a partner, rebrand your firm, or switch your bank account. Under India&#8217;s GST law, your registration certificate must always reflect your current particulars, and the GST portal lets you update most of them online without visiting any office. This 2026 guide explains the difference between <strong>core<\/strong> and <strong>non-core<\/strong> fields, how to file the amendment application in Form GST REG-14, the timelines you must follow, and exactly what you cannot change.<\/p>\n<h2>Why amending your GST registration matters<\/h2>\n<p>Your GSTIN details appear on every tax invoice, e-way bill, and return you file. If the information on record is outdated, you risk mismatches, notices, and problems claiming input tax credit. The law (Section 28 of the CGST Act read with Rule 19) requires you to inform the department of any change in the particulars furnished at registration <strong>within 15 days<\/strong> of the change. Keeping your record current is not optional; it is a compliance obligation.<\/p>\n<h2>Core fields vs non-core fields: the key difference<\/h2>\n<p>The GST portal splits every editable detail into two buckets. The distinction decides whether a tax officer reviews your change or whether the system approves it instantly.<\/p>\n<ul>\n<li><strong>Core fields<\/strong> are sensitive particulars that need approval from the jurisdictional tax officer before they take effect. Changes go through a verification process.<\/li>\n<li><strong>Non-core fields<\/strong> cover most other details and are <strong>auto-approved<\/strong> the moment you submit and verify the application. No officer intervention is needed.<\/li>\n<\/ul>\n<table border=\"1\" cellpadding=\"8\" cellspacing=\"0\">\n<thead>\n<tr>\n<th>Core fields (need officer approval)<\/th>\n<th>Non-core fields (auto-approved)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Legal name of business (where PAN does not change)<\/td>\n<td>Bank account details<\/td>\n<\/tr>\n<tr>\n<td>Trade name<\/td>\n<td>Details of goods &amp; services (HSN\/SAC codes)<\/td>\n<\/tr>\n<tr>\n<td>Principal place of business (within the same state)<\/td>\n<td>Contact details of the business (updated after OTP)<\/td>\n<\/tr>\n<tr>\n<td>Additional place of business (within the same state)<\/td>\n<td>Details of authorised signatory (in most cases)<\/td>\n<\/tr>\n<tr>\n<td>Addition or deletion of partners, directors, promoters or other stakeholders<\/td>\n<td>Minor edits to existing stakeholder information<\/td>\n<\/tr>\n<tr>\n<td>SEZ unit \/ SEZ developer details<\/td>\n<td>State-specific information and other routine fields<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>What cannot be amended at all<\/h2>\n<p>Some changes are so fundamental that the law does not allow an amendment; they require a fresh registration or cancellation instead:<\/p>\n<ul>\n<li><strong>PAN of the business:<\/strong> Your GSTIN is built around your PAN. If the PAN itself changes, you must apply for a new GST registration; it cannot be edited.<\/li>\n<li><strong>Change in constitution that alters PAN:<\/strong> Converting a proprietorship into a partnership or a company usually changes the PAN, so a new registration is needed rather than an amendment.<\/li>\n<li><strong>Shifting to another state:<\/strong> GST registration is state-specific. Moving your principal place of business to a different state means cancelling the existing registration and taking a new one in the destination state.<\/li>\n<\/ul>\n<p>You can amend the principal or additional place of business only when it stays within the same state and jurisdiction.<\/p>\n<h2>Form GST REG-14 and REG-15: how approval works<\/h2>\n<p>Every amendment is filed through <strong>Form GST REG-14<\/strong> on the common portal. What happens next depends on the field type:<\/p>\n<ul>\n<li><strong>Non-core fields:<\/strong> Once you submit REG-14 with a digital signature (DSC) or EVC, the change is auto-approved and reflected immediately, with no officer review.<\/li>\n<li><strong>Core fields:<\/strong> The application goes to the jurisdictional officer. If satisfied, the officer approves it and issues an order in <strong>Form GST REG-15<\/strong>, generally within 15 working days. The amendment then takes effect from the date of the event that caused the change. If the officer neither approves nor raises a query in the prescribed time, the application is deemed approved automatically.<\/li>\n<\/ul>\n<p>If the officer needs clarification, a notice in Form GST REG-03 is issued, and you must respond in Form GST REG-04. There is <strong>no government fee<\/strong> for filing an amendment.<\/p>\n<h2>Timeline you must remember<\/h2>\n<ul>\n<li><strong>Apply within 15 days<\/strong> of the change taking place.<\/li>\n<li>An unsubmitted application saved on the portal is retained for 15 days and then auto-purged, so complete it promptly.<\/li>\n<li>Core-field approval by the officer is typically completed within 15 working days.<\/li>\n<\/ul>\n<h2>Step-by-step: filing an amendment on the GST portal<\/h2>\n<h3>For core fields<\/h3>\n<ul>\n<li>Log in to <strong>www.gst.gov.in<\/strong> with your credentials.<\/li>\n<li>Go to <strong>Services &gt; Registration &gt; Amendment of Registration Core Fields<\/strong>.<\/li>\n<li>Select the relevant tab (Business Details, Principal Place of Business, Additional Places, or Promoter\/Partners) and edit the required information.<\/li>\n<li>Enter the <strong>date of change<\/strong> and a <strong>reason<\/strong> for the amendment, and upload supporting documents (for example, a rent agreement or board resolution).<\/li>\n<li>Go to the <strong>Verification<\/strong> tab, tick the declaration, select the authorised signatory, and submit using DSC or EVC.<\/li>\n<li>Note the ARN generated to track the status. On approval, the officer issues Form REG-15 and an updated certificate.<\/li>\n<\/ul>\n<h3>For non-core fields<\/h3>\n<ul>\n<li>Log in and navigate to <strong>Services &gt; Registration &gt; Amendment of Registration Non-Core Fields<\/strong>.<\/li>\n<li>Edit the relevant details, such as bank account or goods and services information.<\/li>\n<li>Complete the Verification tab and submit with DSC or EVC. The change is auto-approved and reflected right away.<\/li>\n<\/ul>\n<h2>Common mistakes to avoid<\/h2>\n<ul>\n<li>Missing the 15-day window, which can attract scrutiny during assessments.<\/li>\n<li>Trying to change PAN or move to another state through amendment instead of a fresh registration.<\/li>\n<li>Uploading illegible or mismatched documents, which leads to REG-03 queries and delays.<\/li>\n<li>Forgetting to update bank details, causing refund failures.<\/li>\n<\/ul>\n<p>Amending core fields correctly, with the right documents and reasons, is what keeps an application from bouncing back. If you would rather have professionals handle the paperwork and officer follow-up, the team at TAXAJ can manage your <a href=\"https:\/\/www.taxaj.com\/gst-registration\" target=\"_blank\" rel=\"noopener\">GST registration and amendments<\/a> end to end so your records stay accurate and compliant.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>How long does a core-field amendment take to get approved?<\/h3>\n<p>The jurisdictional officer usually approves a valid core-field amendment within about 15 working days and issues an order in Form GST REG-15. If no action is taken within the prescribed time and no query is raised, the application is deemed approved automatically.<\/p>\n<h3>Is there any fee to amend GST registration?<\/h3>\n<p>No. Filing Form GST REG-14 for either core or non-core changes carries no government fee. You may only incur a professional charge if you engage a consultant to file it for you.<\/p>\n<h3>Can I change my business PAN through an amendment?<\/h3>\n<p>No. The GSTIN is linked to the PAN, so a change in PAN or in the constitution of business that alters the PAN cannot be amended. You must apply for a fresh GST registration in such cases.<\/p>\n<h3>What happens if I move my office to another state?<\/h3>\n<p>GST registration is granted state-wise. If you shift your principal place of business to a different state, you cannot amend the existing registration; you must cancel it and obtain a new registration in the new state.<\/p>\n<h3>Are non-core field changes really instant?<\/h3>\n<p>Yes. Non-core fields such as bank details, contact information, and goods or services descriptions are auto-approved as soon as you submit and verify the application, with no officer review required.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Business details change all the time. You move to a bigger office, add a partner, rebrand your firm, or switch your bank account. Under India&#8217;s GST law, your registration certificate must always reflect your current particulars, and the GST portal lets you update most of them online without visiting any office. This 2026 guide explains&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[],"class_list":["post-554","post","type-post","status-publish","format-standard","hentry","category-compliances"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=554"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/554\/revisions"}],"predecessor-version":[{"id":1232,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/554\/revisions\/1232"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}