Page 21 - Chapter 9 Registration

10. Section 28:- Amendment of registration

CCP 09.10.26.00
Discuss the procedure for amendment of registration under CGST Act and rules thereto? [Study
Mat]
Answer:-
As per section 28 of CGST Act read with rule 19 of CGST Rules, the procedure for amendment of

registration is as under:-
1) For any changes in particulars furnished in application for registration/UIN, registered person shall
submit an application electronically at common portal, either at time of obtaining registration/ UIN or
as amended from time to time, within 15 days of such change along with related documents.

2) If change relates to core fields of information, proper officer may approve or reject amendments in
registration particulars & amendment shall take effect from the date of occurrence of event
warranting such amendment.
3) If change relates to non-core fields, registration certificate shall stand amended upon submission of

application for amendment on Common Portal.
4) If a change in the constitution of any business results in change of PAN of a registered person, he shall
apply for fresh registration because GSTIN is PAN based. Any change in PAN would warrant a new
registration.

11. Section 29 read with Rule 20, 21, 21A and 22:- Cancellation or Suspension of registration
CCP 09.11.27.00
Discuss the circumstances where registration is liable to be cancelled by proper officer otherwise

than on his own motion also.
Answer:-
Ü As per section 29(1) of CGST Act, the following are the circumstances where proper officer may cancel
the registration either:-

Ø on his own motion or
Ø on an application filed by the registered person or
Ø on an application filed by his legal heirs, in case of death of such person.
(a) the business has been discontinued, transferred fully for any reason including death of the

proprietor, amalgamated with other legal entity, demerged or otherwise disposed of.
(b) there is any change in the constitution of the business.
(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intend to
optout of the registration voluntarily made under section 25(3).

Ü Proper officer shall not cancel registration without giving person an opportunity of being heard.

CCP 09.11.28.00
Explain the circumstances under which proper officer can cancel the registration on his own of a
registered person under CGST Act, 2017. [CA Inter Jan 21 Exam]

Answer:-
As per section 29(2) of CGST Act, 2017 read with rule 21 of CGST Rules, 2017, the circumstances under
which proper officer can cancel the registration on his own of a registered person after giving the
person an opportunity of being heard are as under:-

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