Sec 28 – Amendment of registration

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Sec 28 – Amendment of registration 2017-04-14T14:07:36+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1461 |

    (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
    (2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed:
    Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed:
    Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
    (3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.

    Priya MadrechaPriya Madrecha
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    28.1 Analysis
    There are various situations in which the Registration issued by the competent authority requires amendment in line with real time situations. Under these circumstances, every registered taxable person shall inform any changes in the information furnished at the time of registration.
    The proper officer shall not reject the request for amendment without affording a reasonable opportunity of being heard by following the principles of natural justice. Any rejection or, approval of amendments under the State Goods and Services Tax Act or Union Territory Goods and Services Act shall be deemed to be a rejection or approval of amendments under the Central Goods and Services Tax Act.

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