What is Core Amendment?
Core amendment refers to changes in critical fields of GST registration that require approval from the GST officer. These include changes to legal name, PAN, business constitution, state, and other fundamental business details. Core amendments are scrutinized carefully as they affect the core identity of the registered entity.
Core amendment refers to changes in critical fields of GST registration that require approval from the GST officer. These include changes to legal name, PAN, business constitution, state, and other fundamental business details. Core amendments are scrutinized carefully as they affect the core identity of the registered entity.
What are Core Fields in GST Registration?
The following fields are considered "core" and require officer approval for amendment:
- Legal Name of Business - As per PAN
- PAN of Business Entity
- State of Registration
- Type/Constitution of Business - Proprietorship, Partnership, Company, LLP, etc.
- Liability to Register - Voluntary vs Mandatory
- Date of Liability - When GST liability started
⚠️ Important: Core field changes are rare and often indicate a significant business change. Most routine updates (address, phone, bank account) are non-core amendments that don't require officer approval.
When Do You Need Core Amendment?
Common Scenarios:
- Business Name Change:
- Proprietorship: Change in proprietor's name (marriage, deed poll)
- Partnership: Change in firm name as per updated partnership deed
- Company: Name change approved by MCA (Ministry of Corporate Affairs)
- Business Constitution Change:
- Proprietorship converted to Partnership/LLP/Company
- Partnership converted to Private Limited Company
- Private Limited converted to Public Limited
- PAN Change:
- Rare scenario - usually happens with business constitution change
- Partnership to Company conversion gets new PAN
Documents Required for Core Amendment
Depending on the type of core amendment, you'll need:
For Legal Name Change:
- Proprietorship:
- Updated PAN card with new name (if PAN name changed)
- Gazette notification or deed poll document (for name change)
- Marriage certificate (if name changed due to marriage)
- Partnership:
- Amended Partnership Deed with new name
- Certificate of Registration with ROF (if applicable)
- Company/LLP:
- Certificate of Name Change from MCA
- Updated Certificate of Incorporation
- Form INC-27 / Form LLP-3 approval
For Business Constitution Change:
- New entity's Certificate of Incorporation / Registration
- New PAN card (if PAN changed)
- Memorandum of Association (MOA) and Articles of Association (AOA) for companies
- LLP Agreement for LLPs
- Conversion deed/resolution documents
- Updated bank account in new entity's name
💡 Pro Tip: Keep all documents in PDF format (max 1MB). Ensure they're clear, readable, and officially stamped. Poor quality documents lead to rejection or clarification requests.
Step-by-Step Guide to File Core Amendment
1Login to GST Portal
Visit www.gst.gov.in and login with your credentials:
- Enter GSTIN/UIN
- Enter Username and Password
- Complete Captcha
- Click LOGIN
2Navigate to Amendment of Registration
- Go to Services > Registration > Amendment of Registration Core Fields
- Or go to: Dashboard > My Profile > Amendment of Registration (Core Fields)
This will open Form GST REG-14 for core field amendments.
3Review Existing Registration Details
The form will display your current registration details. Review them carefully to identify which fields need amendment.
4Select Fields to Amend
Click on the EDIT icon next to the field you want to change. Available core fields:
- Legal Name of Business
- Trade Name
- Constitution of Business
- Reason to Obtain Registration (Liability to register)
- State
Note: You can amend multiple core fields in the same application. However, ensure all supporting documents are ready before starting.
5Update Legal Name (If Applicable)
If changing legal name:
- Click EDIT next to "Legal Name"
- Enter New Legal Name (exactly as per PAN or incorporation certificate)
- Select Reason for Change:
- Name change by proprietor
- Name change by entity
- Correction in name
- Others
- Enter Effective Date of name change
- Upload Supporting Documents in "Documents" section
- Click SAVE
6Update Business Constitution (If Applicable)
If business constitution changed (e.g., Proprietorship to Company):
- Click EDIT next to "Constitution of Business"
- Select New Constitution Type:
- Proprietorship
- Partnership
- Hindu Undivided Family (HUF)
- Private Limited Company
- Public Limited Company
- Limited Liability Partnership (LLP)
- Others
- Enter Date of Change
- If PAN changed, you may need to provide new PAN details
- Upload conversion/registration documents
- Click SAVE
⚠️ Critical: Constitution change often requires new GST registration rather than amendment. Consult with GST officer or professional before proceeding. In many cases, you'll need to surrender old GSTIN and apply for fresh registration with new constitution.
7Update Promoter/Partner Details (If Changed)
If promoters/partners changed due to constitution change:
- Go to Promoter/Partners section
- Remove old promoters/partners by clicking DELETE
- Click ADD to add new promoters/partners/directors
- Enter their details:
- Name, PAN, DIN (for directors)
- Email, Mobile
- Residential Address
- Upload Photo and PAN copy
- Update Authorized Signatory if changed
- Verify new signatory's Aadhaar
- Click SAVE
8Update Bank Account Details (If Changed)
New constitution typically requires new bank account:
- Go to Bank Account Details section
- Click ADD to add new bank account
- Enter:
- Account Number
- IFSC Code
- Bank Name and Branch
- Account Type
- Upload Cancelled Cheque or Bank Statement
- Remove old bank accounts (if no longer valid)
- Click SAVE
9Upload Supporting Documents
Go to Documents section and upload:
- For Name Change:
- Updated PAN card
- Gazette notification or name change deed
- Marriage certificate (if applicable)
- Certificate from MCA (for companies)
- For Constitution Change:
- New incorporation certificate
- MOA and AOA (for companies)
- LLP Agreement (for LLPs)
- Conversion resolution/deed
- Common Documents:
- Updated bank proof (cancelled cheque)
- Authorization form (if signatory changed)
- Photos of new promoters/partners
💡 Pro Tip: Upload a covering letter explaining the reason for amendment and timeline of changes. This helps the GST officer understand your case quickly and speeds up approval.
10Provide Reason for Amendment
- In the Reason for Amendment field, provide clear explanation
- Example: "The proprietorship firm converted to Private Limited Company vide Certificate of Incorporation dated [date] with registration number [CIN]. New PAN allotted is [PAN]. Requesting amendment of core fields accordingly."
- Be specific and concise
11Verification and Submission
- Review all entered details carefully
- Verify documents are uploaded correctly
- Read the Declaration
- Check the declaration checkbox
- Enter Place of submission
- Select Authorized Signatory name
- Select verification method:
- E-Sign (Aadhaar) - Recommended
- DSC (Digital Signature) - For companies
For E-Sign:
- Click SUBMIT WITH E-SIGN
- OTP sent to Aadhaar-linked mobile
- Enter OTP and click SUBMIT
You'll receive an Application Reference Number (ARN) on email and mobile.
Success! Your core amendment application (Form GST REG-14) is submitted. It will now be reviewed by the jurisdictional GST officer.
12Track Amendment Status
To check application status:
- Go to Services > Registration > Track Application Status
- Enter your ARN
- Click SEARCH
Possible statuses:
- Pending for Approval: Under officer review
- Query Raised (REG-03): Officer needs clarification - respond within 7 days
- Approved: Amendment approved - check updated certificate
- Rejected (REG-05): Amendment rejected with reasons
- Deemed Approved: Auto-approved if officer didn't respond in 15 working days
13Respond to Clarifications (If Any)
If officer raises query (Form GST REG-03):
- Login to GST Portal
- You'll see notification of pending query
- Go to Services > Registration > Application for Amendment of Registration Core Fields
- Click on your pending ARN
- View the Query/Clarification raised
- Prepare response and additional documents if required
- Click Submit Clarification
- Upload required documents
- Enter explanation in text box
- Click FILE CLARIFICATION WITH E-SIGN/DSC
⚠️ Time-Critical: You must respond to clarification within 7 working days. If you don't respond, your amendment application will be rejected automatically.
14Download Updated GST Certificate
Once amendment is approved:
- Login to GST Portal
- Go to Services > User Services > View/Download Certificate
- Download updated GST Registration Certificate
- The certificate will reflect your amended details
- GSTIN remains the same (unless PAN changed)
Timeline for Core Amendment Approval
| Stage | Timeline |
|---|---|
| Application Submission | Day 0 - ARN generated |
| Officer Review | 7-15 working days |
| Clarification (if required) | You have 7 working days to respond |
| Final Decision | Within 15 working days of clarification |
| Deemed Approval | Auto-approved if no response in 15 working days |
Common Mistakes to Avoid
⚠️ Watch Out For:
- Name Mismatch: New name must exactly match PAN/incorporation certificate - no typos or variations
- Incomplete Documents: Upload all relevant documents in one go - missing documents cause delays
- Wrong Document Type: Gazette notification for proprietorship, MCA certificate for companies - use correct document type
- Pending Returns: Clear all pending GST returns before applying for amendment - system may block if returns are pending
- Invalid Justification: Provide clear, valid reason for amendment - vague reasons lead to rejection
- Ignoring Queries: Always respond to officer queries within 7 days - missing deadline = automatic rejection
- Constitution vs Fresh Registration: Some constitution changes require new registration, not amendment - consult professional
Core Amendment vs Fresh Registration
In some cases, you need fresh GST registration rather than amendment:
| Scenario | Amendment | Fresh Registration |
|---|---|---|
| Name change (same entity) | ✅ Amendment | ❌ |
| Partnership to LLP (same PAN retained) | ✅ Amendment | ❌ |
| Proprietorship to Company (new PAN) | ❌ | ✅ Fresh Registration + Cancel old |
| Partnership to Company (new PAN) | ❌ | ✅ Fresh Registration + Cancel old |
| Transfer of business to new entity | ❌ | ✅ New entity applies fresh |
💡 Pro Tip: If PAN changes due to business reorganization, you generally need fresh GST registration. The old GSTIN (tied to old PAN) must be cancelled, and new entity applies with new PAN.
After Core Amendment is Approved
Post-approval actions:
- Download Updated Certificate: Get new GST certificate with amended details
- Update Invoice Templates: Reflect new legal name on invoices immediately
- Inform Stakeholders: Notify customers, suppliers, and banks about name/constitution change
- Update Other Registrations: Update PAN, bank accounts, other business licenses
- Continue GST Compliance: File returns on time with updated details
- Maintain Records: Keep all amendment documents and correspondence for 6 years
What If Amendment is Rejected?
If your core amendment is rejected (Form GST REG-05):
- Read Rejection Reason Carefully: Login and check the rejection order
- Rectify Issues: Address the specific concerns mentioned by officer
- Re-apply: Submit fresh amendment application with corrected details
- File Appeal: If you disagree with rejection, file appeal to Appellate Authority within 3 months
- Seek Professional Help: Consult GST expert or CA for complex rejections
Need Help with Core Amendment?
Core amendments can be complex and require careful documentation. Our GST experts can:
- Assess whether you need amendment or fresh registration
- Prepare and submit core amendment application (Form GST REG-14)
- Gather and verify all supporting documents
- Handle officer queries and clarifications
- Ensure quick approval without rejections
- Update your GST certificate and records
Get expert help with GST amendments - Call 7575962424
Check our GST compliance services for ongoing support.