Section 28 – Amendment of registration

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Section 28 of CGST Act, 2017 – Amendment of Registration

Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant

1. Bare Act – Section 28

Section 28(1):
Every registered person shall inform the proper officer of any changes in the information furnished at the time of registration or subsequently, in such manner and within such period as may be prescribed.

Section 28(2):
The proper officer may approve or reject the amendments in the registration particulars in the manner and within the period as may be prescribed.

2. Objective of Section 28

Section 28 ensures that GST registration data remains correct, updated and reliable.

Any mismatch in registration particulars can result in:

  • Suspension or cancellation of registration
  • Denial of input tax credit
  • Compliance and litigation issues

3. What Changes Require Amendment

Amendment is required for changes such as:

  • Legal name of business
  • Trade name
  • Principal place of business
  • Additional place of business
  • Authorized signatory
  • Nature of business activities
  • Partners, directors, promoters details

Some changes are auto-approved, while others require officer approval.

4. Time Limit for Amendment

The registered person must apply for amendment within 15 days of the change.

Delay in amendment may attract:

  • Penalty
  • Departmental action during audit or scrutiny

Relevant Rule:

5. Types of Amendments

5.1 Core Field Amendments

Core fields include:

  • Legal name (without PAN change)
  • Principal place of business
  • Additional places of business

These require:

  • Approval by proper officer
  • Supporting documents

5.2 Non-Core Field Amendments

Non-core fields include:

  • Trade name
  • Authorized signatory details
  • Contact details

These are generally:

  • Auto-approved on submission

6. Effective Date of Amendment

The amendment shall take effect:

  • From the date of the event warranting amendment, or
  • Such other date as may be approved

However:

  • Change in PAN is not permitted through amendment
  • Fresh registration is required if PAN changes

7. Amendment vs Cancellation

Minor or operational changes → Section 28 (Amendment)
Fundamental changes like PAN change → Section 29 (Cancellation & Fresh Registration)

Wrong selection between amendment and cancellation can create serious compliance issues.

8. Common Practical Issues

  • Failure to amend place of business
  • Wrong classification of core and non-core fields
  • Delay in amendment beyond prescribed time
  • Mismatch during audit or inspection

9. Related Provisions

10. Professional Note

Always keep GST registration particulars updated. Even a genuine mismatch can result in suspension, cancellation, or denial of ITC during proceedings.

Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position till date. Future amendments or judicial pronouncements may require revision.

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