Section 28 allows a registered person to amend or update the details provided in their GST registration whenever there is a change in those particulars.

When is Amendment Required?

A registered taxpayer must apply for amendment of GST registration if there is any change in information such as:

• Business name (trade name)
• Principal place of business
• Additional place of business
• Partners/Directors/Karta/Trustees
• Mobile number or email address
• Nature of business activities
• Any other particulars furnished at the time of registration

Types of Amendments

1. Core Field Amendments

These are important changes that require approval by the GST Officer.

Examples:

• Legal name of business
• Principal place of business
• Addition or deletion of partners/directors

2. Non-Core Field Amendments

These changes are updated online and generally do not require officer approval.

Examples:

• Email address
• Mobile number
• Authorized signatory details

Effective Date of Amendment

The amendment generally takes effect from the date of occurrence of the event necessitating the change.

Example

A proprietorship firm shifts its office from Andheri to Borivali.

The proprietor must apply for amendment of GST registration to update the new business address.

After approval, the GST registration certificate will reflect the revised address.

Important Points

• Amendment application must be filed within the prescribed time after the change occurs.
• GSTIN generally remains the same; only registration particulars are updated.
• If the change results in a new PAN, a fresh GST registration may be required instead of an amendment.

Section 25 vs Section 28

In One Line

Section 28 allows a registered taxpayer to update or amend GST registration details whenever there is a change in business particulars.