Key takeaways
- Any change in registration details must be applied for in Form REG-14 within 15 days of the change.
- From 1 November 2026, only a change in the principal place of business needs officer approval; most other changes take effect on filing.
- A change in constitution that changes your PAN, such as a proprietorship becoming a company, needs a new registration.
- Changes in legal name, partners or directors apply across all your registrations under the same PAN.
Businesses change: you move office, add a warehouse, bring in a partner or change your phone number. Your GST registration must keep up. This guide explains GST registration amendment under the revised rules that apply from 1 November 2026.
The basic rule
When any detail in your GST registration changes, you must apply to amend it in Form GST REG-14 on the GST portal within 15 days of the change, with supporting documents.
What changed from 1 November 2026
Earlier, changes to "core fields", such as legal name, business addresses and partners or directors, needed an officer's approval. Under the new Rule 19, notified on 26 October 2026, the process is simpler:
| Type of change | How it works now |
|---|---|
| Principal place of business | Officer approves or raises a query within 15 days; otherwise treated as approved |
| Additional places of business | Takes effect on filing and online validation |
| Legal name, partners, directors, Karta, trustees, CEO | Takes effect on filing and validation, and applies to all registrations under the same PAN in every state |
| Trade name and other details | Takes effect on filing and validation |
| Mobile number or email of the authorised signatory | Takes effect after online verification |
| Change in constitution that changes the PAN | Not an amendment: a fresh registration is needed |
From 1 December 2026, businesses registered under the simplified scheme in Rule 14A can change their principal place of business automatically as well. An approved amendment takes effect from the date of approval.
Address change: the process
- File REG-14 with the new address and proof of the premises, such as an electricity bill, property tax receipt, rent agreement or consent letter.
- Officer review. Within 15 days, the officer approves the change in REG-15 or raises a query in REG-03.
- Reply if asked. Reply in REG-04 within 7 working days. The officer then decides within 7 working days.
- Deemed outcome. If the officer does not act within the time, the amendment is treated as approved. If you do not reply to a query, the application is treated as rejected.
Tip: Make sure the name and address on your documents match exactly. A recent CBIC circular asks officers to limit checks to the name, address and validity of documents, and not to raise unnecessary queries.
When you need a new registration instead
- Your business changes its constitution and gets a new PAN, such as a proprietorship becoming a partnership firm, LLP or company.
- You start business in another state: you need a separate registration in that state.
Read our guide on converting a proprietorship into a company for how credit and registration move across.
Common mistakes
- Missing the 15-day window after the change
- Uploading proof that is not in the name of the owner, without a consent letter
- Using a consultant's phone number or email as the authorised signatory's contact
- Trying to change PAN-linked details through an amendment
- Forgetting to update the address on invoices and the GST certificate display
Keep your registration accurate to avoid notices and suspension. Our GST amendments team files REG-14 with the right documents and handles any officer queries. For a new registration, see GST registration for a proprietorship.
This article explains the revised Rule 19 of the CGST Rules as notified in October 2026, based on the position on the date shown. Confirm current procedures on the GST portal before filing.
Frequently asked questions
Can I change my PAN through GST amendment?
No. GST registration is PAN-based. If the PAN changes, for example when a proprietorship becomes a company, you need a fresh registration and must cancel the old one.
How long does the officer take to approve an address change?
The officer must approve it or raise a query within 15 days. If you get a query, you reply within 7 working days, and the officer decides within 7 working days of your reply. If the officer does not act in time, the change is treated as approved.
Can I change my trade name?
Yes. A trade name change is filed in REG-14 and takes effect on filing and online validation under the revised rules.
What documents do I need for a new business address?
Proof of the new premises, such as an electricity bill or property tax receipt, plus a rent agreement or consent letter if you do not own it.