Section 28 – Amendment of registration
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 ...