After receipt of GST Registration Certificate, if you wish to modify any fields such as name, address, email ID, contact details, you need to apply for GST Modification request. GST Modification is divided into two parts: Core Fields and Non-Core Fields. Core Field changes require supporting documents to be attached while applying. Non-Core Fields can be updated without submitting any proofs.
GST registration requires various details of an applicant. Once an applicant has registered under GST, there might be a need to make amendments to the particulars of the registration. Given this scenario, the applicant needs to file an application for amendment of GST registration in order to make amendments to the details furnished. To apply for amendment of GST registration, one must understand the two categories.
- Application for the amendment of core fields – requires approval from GST Authorities
- Application for the amendment for non-core fields – Does not require approval from GST Authorities
What are core fields?Following fields of the registration application are called core fields.
- Name of the Business, (Legal Name) if there is no change in PAN
- Addition / Deletion of Stakeholders
- Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)
What are non-Core Fields?Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.
Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpaye.