WHAT IS MEANT BY GST MODIFICATION?

Any changes made in the GST Registration or the details entered in the GST certificate are referred to as GST modification or update. One may go for change in GST Registration if he/she 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.

GST Modification

A business owner can apply for change(s) of the following items:

  • Name of business
  • Address of the principal place of business
  • Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business
  • Mobile number or e-mail address of the authorized signatory
  • Documentary Proof of Changes
  • GST Certificate
  • GST Modification Form