Revision of some of the fields for GST enrolment needs the permission of the proper officer. On the letter of the revised application for form GST REG-14 as well as post-pended verification, if the proper officer is satisfied then he gives the order to change the GST enrolment for Form GST REG-15. In short, the form GST REG-15 in the order given by the officer changing the GST enrolment.
This article will suggest the issuance order in form GST REG-15 through the proper officer.
Moving While for the Basics of Revision of GST Enrolment
Prior to referring to the arrangement for form GST REG-15, it is mandatory to know the basics for the GST enrollment changes. Below are the steps which clarify it:
- Under the law, the revision of GST enrolment is classified into 2 types:
- Core field amendment
- Non-Core field amendment
- Below are the revisions are disguised beneath the Core field measures
- Alteration of legal name/ trade name
- Change in address of the principal place of business
- Change in address of the additional place of business
- Addition, deletion, or retirement of:
- Partner
- Directors
- Karta
- Board of Trustees
- Managing Committee
- Chief Executive Officer or equivalent
- Changes in the fields other than the displayed above are included under Noncore filed revision
- Revision of core fields harder needs the approval of the proper officer
Giving Order for Form GST REG 15
In form GST REG-14 if the petitioner is willing to change the core fields will electronically furnish the revised application. The application provided by the petitioner is then verified two times through the proper officer.
After the pendency verification, the order to provide the form GST REG-15 is directed if the proper officer is satisfied.
Time Period to Allocate the Order & its Valid Date in Form GST REG-15
In form GST REG-15 the proper officer is proposed to issue the order in an electronic mode permitting the revision. These types of orders need to be imposed in a time duration of 15 working days from the date of the receipt of the change of application in form GST REG-14
Notably, notwithstanding the date of issuance of an order, the amendment shall be effective from the date of the occurrence of the event warranting/ necessitating such an amendment.