Business details change constantly. You move premises, add a warehouse, change your trade name, bring in a new director, switch banks. Each of those changes has to be reflected on your GST registration — and the law gives you fifteen days from the date of the change to do it.
Most businesses either miss the deadline or file the wrong type of amendment and get stuck. It is among the most common issues we see in our GST registration services in Delhi, and almost all of it is avoidable. This guide explains how the process works, what you can change, what you cannot, and where things go wrong.
Everything about GST amendments turns on this distinction.
Core fields require approval from a tax officer. These are:
Non-core fields are approved automatically. Everything else falls here — bank account details, email address and mobile number, authorised signatory details, goods and services offered with their HSN or SAC codes, and state-specific information. These take effect immediately on submission, with no officer involvement.
One practical trap: you cannot file a non-core amendment while a core amendment is pending approval. If you need both, sequence them properly, or you will lose time.
An application to amend must be filed in Form GST REG-14 within fifteen days of the change occurring. The clock starts from the date of the event — the date you signed the new lease, the date the board resolution was passed — not the date you got around to it.
Save as you go: incomplete applications left on the portal will be purged after 15 days.
Non-core amendments are auto-approved. The registration certificate has been updated, and no further action is needed.
Core amendments go to the jurisdictional officer, who has fifteen working days to act. Three outcomes are possible:
If the officer takes no action within the prescribed period, the amendment is deemed approved and the certificate updates automatically.
Change of principal or additional place of business — latest electricity bill, municipal khata, or property tax receipt for owned premises; for rented premises, the rent or lease agreement with the owner’s NOC and proof of ownership; for consent premises, a consent letter with the consenter’s proof.
Addition or removal of a partner or director — board resolution or amended partnership deed, PAN and Aadhaar of the incoming person, photograph, and proof of appointment or resignation.
Change in legal or trade name — the amended incorporation certificate, revised partnership deed or other statutory document evidencing the change.
Bank account details — cancelled cheque, bank statement or passbook first page showing name, account number and IFSC.
Upload in PDF or JPEG within the per-file size limit, so scan cleanly at moderate resolution.
Three situations require a fresh registration, not an amendment:
Businesses moving from Delhi to Gurugram or Noida frequently get this wrong and attempt an address amendment, only to have it rejected weeks later.
This is the part most businesses underestimate. Your registered address and contact details are where the department serves everything — scrutiny notices, ADT-01 audit intimations, show cause notices and orders.
If your address or email is out of date, notices are still validly issued. Many Delhi businesses discover a proceeding only when recovery begins, because the notice went to premises they left two years ago or to an email nobody monitors. An outdated registration also puts the wrong address on your invoices, exposing your customers’ input tax credit to challenge.
Keeping the registration current is one of the cheapest risk controls available to any business.
Our GST registration services for Delhi clients cover the full lifecycle — new registrations, every category of amendment, and cancellation or revocation:
Call +91-9667793597, email info@gstcomplianceexperts.in, or message us on WhatsApp, and we will tell you which route your change needs.

