GST Modification

Change & Updates
Changes in PAN?
What is GST Registration Modification?

Any changes made in the GST Registration or the details entered in the GST certificate are referred to as GST modification or update. After receipt of GST Registration Certificate, if you wish to modify any fields such as name, address, email ID, contact details, you need to apply for GST Modification request.

GST Modification is divided into two parts: Core Fields and Non-Core Fields. Core Field changes require supporting documents to be attached while applying. Non-Core Fields can be updated without submitting any proofs.

Non-Core Fields include email ID, Phone number, any minor changes, while Core Fields include Change in Address, Add a place of Business etc. You may get in touch with us for any related further query.

Changes or Updation not Possible for PAN or State:

The PAN number cannot be changed for a particular GST registration. In this case, there is any mistake in the PAN number or a change in the PAN due to a change in the constitution of business (like proprietor to partnership). Then, the applicant will have no other choice except to file for a fresh registration.

It is because the GSTIN number is based on the PAN and GSTIN gets changed. Likewise, if there is a change in the principal place of business from one State to another, GSTIN gets modified. Therefore, it also requires the cancellation of existing registration and application for a new GST registration.


Below mentioned taxpayers have to apply for GST registration:

  1. Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
  2. Taxable person who supplies goods and the annual turnover of his business is above 40 lakhs and the one who supplies services with annual turnover of rupees 20 lakhs.
  3. Casual taxable person / Non-Resident taxable person.
  4. Agents of a supplier & Input service distributor.
  5. Those paying tax under the reverse charge mechanism.
  6. Person who supplies via e-commerce aggregator.
  7. Every e-commerce aggregator.

Documents required for GST Registration
Here are the documents required to complete GST Registration:

  1. PAN card
  2. Aadhaar card
  3. Business address proof
  4. Bank account statement and cancelled cheque
  5. Incorporation Certificate or the business registration proof
  6. Digital Signature
  7. Director’s or Promoter’s ID proof, address proof, and photograph
  8. Letter of Authorisation or Board Resolution from Authorised Signatory
Sr. No Service Name Rate
1 GST Modification
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