{"id":1467,"date":"2026-03-27T04:58:02","date_gmt":"2026-03-27T04:58:02","guid":{"rendered":"https:\/\/calcuttacorporate.com\/staging\/?page_id=1467"},"modified":"2026-03-27T08:22:35","modified_gmt":"2026-03-27T08:22:35","slug":"gst-modification","status":"publish","type":"page","link":"https:\/\/calcuttacorporate.com\/staging\/gst-modification\/","title":{"rendered":"GST Modification"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1467\" class=\"elementor elementor-1467\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a991ec e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"5a991ec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef91fbf elementor-widget elementor-widget-heading\" data-id=\"ef91fbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GST Modification<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ae17cd e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"0ae17cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-868fa3d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"868fa3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4984886 elementor-widget elementor-widget-image\" data-id=\"4984886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"736\" height=\"736\" src=\"https:\/\/calcuttacorporate.com\/staging\/wp-content\/uploads\/2026\/03\/gst-m.jpg\" class=\"attachment-large size-large wp-image-1538\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa24c74 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"aa24c74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9517311 elementor-widget elementor-widget-heading\" data-id=\"9517311\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is GST Modification?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3071bd elementor-widget elementor-widget-text-editor\" data-id=\"e3071bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p id=\"p-rc_e7b6d03c35967f5f-45\" data-path-to-node=\"0\"><span class=\"citation-79\">Based on the standard procedures for 2026, <\/span><b data-path-to-node=\"0\" data-index-in-node=\"43\"><span class=\"citation-79\">GST Modification<\/span><\/b><span class=\"citation-79\"> (officially known as an <\/span><b data-path-to-node=\"0\" data-index-in-node=\"84\"><span class=\"citation-79\">Amendment of Registration<\/span><\/b><span class=\"citation-79 citation-end-79\">) is the process of updating your business details on the GST portal.<\/span> <span class=\"citation-78\">This must be done within <\/span><b data-path-to-node=\"0\" data-index-in-node=\"204\"><span class=\"citation-78\">15 days<\/span><\/b><span class=\"citation-78 citation-end-78\"> of any change occurring.<\/span><\/p><h6 id=\"p-rc_e7b6d03c35967f5f-46\" data-path-to-node=\"1\"><span class=\"citation-77 citation-end-77\">The GST portal divides these updates into two categories, which determine whether you need a tax officer&#8217;s approval.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbdacda elementor-widget elementor-widget-text-editor\" data-id=\"cbdacda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 data-path-to-node=\"3\"><b data-path-to-node=\"3\" data-index-in-node=\"0\">1. <span class=\"citation-76\">Core Fields (Requires Officer Approval)<\/span><\/b><\/h3><p id=\"p-rc_e7b6d03c35967f5f-47\" data-path-to-node=\"4\"><span class=\"citation-75 citation-end-75\">Changes to core fields are considered critical to your legal business identity.<\/span> <span class=\"citation-74 citation-end-74\">Once you submit the request (Form GST REG-14), a tax officer reviews it.<\/span> <span class=\"citation-73\">Approval or a query (SCN) is typically issued within <\/span><b data-path-to-node=\"4\" data-index-in-node=\"206\"><span class=\"citation-73\">15 working days.<\/span><\/b><\/p><ul data-path-to-node=\"5\"><li><p id=\"p-rc_e7b6d03c35967f5f-48\" data-path-to-node=\"5,0,0\"><b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">Legal Name:<\/b><span class=\"citation-72 citation-end-72\"> Changing the trade or legal name of the business (as long as the PAN remains the same).<\/span><\/p><\/li><li><p id=\"p-rc_e7b6d03c35967f5f-49\" data-path-to-node=\"5,1,0\"><b data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">Principal Place of Business:<\/b><span class=\"citation-71\"> Updating the main office address or adding\/removing an <\/span><b data-path-to-node=\"5,1,0\" data-index-in-node=\"84\"><span class=\"citation-71\">Additional Place of Business<\/span><\/b><span class=\"citation-71 citation-end-71\"> within the same state.<\/span><\/p><\/li><li><p id=\"p-rc_e7b6d03c35967f5f-50\" data-path-to-node=\"5,2,0\"><b data-path-to-node=\"5,2,0\" data-index-in-node=\"0\"><span class=\"citation-70\">Stakeholder Details:<\/span><\/b><span class=\"citation-70 citation-end-70\"> Adding or deleting partners, directors, Karta, or the CEO.<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd1999b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"fd1999b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-579b03b elementor-widget elementor-widget-text-editor\" data-id=\"579b03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 data-path-to-node=\"7\"><b data-path-to-node=\"7\" data-index-in-node=\"0\">2. <span class=\"citation-69\">Non-Core Fields (Auto-Approved)<\/span><\/b><\/h3><p data-path-to-node=\"8\"><span class=\"citation-68 citation-end-68\">These updates are processed instantly upon submission and do not require review by a tax official.<\/span><\/p><ul data-path-to-node=\"9\"><li><p data-path-to-node=\"9,0,0\"><b data-path-to-node=\"9,0,0\" data-index-in-node=\"0\"><span class=\"citation-67 interactive-span-hovered\">Authorized Signatory:<\/span><\/b><span class=\"citation-67 citation-end-67 interactive-span-hovered\"> Changing the person responsible for signing GST documents.<\/span><\/p><\/li><li><p data-path-to-node=\"9,1,0\"><b data-path-to-node=\"9,1,0\" data-index-in-node=\"0\"><span class=\"citation-66\">Bank Account Details:<\/span><\/b><span class=\"citation-66 citation-end-66\"> Adding or modifying bank account information (highly critical to avoid automatic registration suspension in 2026).<\/span><\/p><\/li><li><p data-path-to-node=\"9,2,0\"><b data-path-to-node=\"9,2,0\" data-index-in-node=\"0\"><span class=\"citation-65 interactive-span-hovered\">Contact Information:<\/span><\/b><span class=\"citation-65 citation-end-65 interactive-span-hovered\"> Updating the email address or mobile number of the authorized signatory.<\/span><\/p><\/li><li><p id=\"p-rc_e7b6d03c35967f5f-55\" data-path-to-node=\"9,3,0\"><b data-path-to-node=\"9,3,0\" data-index-in-node=\"0\"><span class=\"citation-64 interactive-span-hovered\">Business Activities:<\/span><\/b><span class=\"citation-64 citation-end-64 interactive-span-hovered\"> Changing HSN\/SAC codes or the nature of goods\/services provided.<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94ec0c0 elementor-widget elementor-widget-heading\" data-id=\"94ec0c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Cannot Be Modified?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82485a3 elementor-widget elementor-widget-text-editor\" data-id=\"82485a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"12\">Certain fundamental changes cannot be handled through a modification. In these cases, you must <b data-path-to-node=\"12\" data-index-in-node=\"95\">cancel<\/b> your existing registration and apply for a <b data-path-to-node=\"12\" data-index-in-node=\"145\">fresh GSTIN<\/b>:<\/p><ul data-path-to-node=\"13\"><li><p data-path-to-node=\"13,0,0\"><b data-path-to-node=\"13,0,0\" data-index-in-node=\"0\">Change in PAN:<\/b><span class=\"citation-63 citation-end-63\"> Since GST is PAN-based, any change to the Permanent Account Number requires a new registration.<\/span><\/p><\/li><li><p data-path-to-node=\"13,1,0\"><b data-path-to-node=\"13,1,0\" data-index-in-node=\"0\"><span class=\"citation-62\">Change in Constitution:<\/span><\/b><span class=\"citation-62 citation-end-62\"> Changing from a Proprietorship to a Partnership or Company (as this changes the PAN).<\/span><\/p><\/li><li><p id=\"p-rc_e7b6d03c35967f5f-58\" data-path-to-node=\"13,2,0\"><b data-path-to-node=\"13,2,0\" data-index-in-node=\"0\">Change of State:<\/b><span class=\"citation-61 citation-end-61\"> Moving your business operations from one state to another.<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1dd0ff elementor-widget elementor-widget-heading\" data-id=\"f1dd0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Modification Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed4a830 elementor-widget elementor-widget-text-editor\" data-id=\"ed4a830\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p data-path-to-node=\"16,0,0\"><b data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">Login:<\/b> Access the GST Portal with your credentials.<\/p><\/li><li><p data-path-to-node=\"16,1,0\"><b data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Navigate:<\/b> Go to <b data-path-to-node=\"16,1,0\" data-index-in-node=\"16\">Services &gt; Registration &gt; Amendment of Registration<\/b> (select either Core or Non-Core).<\/p><\/li><li><p data-path-to-node=\"16,2,0\"><b data-path-to-node=\"16,2,0\" data-index-in-node=\"0\">Edit &amp; Upload:<\/b><span class=\"citation-60 citation-end-60\"> Update the specific tabs (e.g., Address, Promoters) and upload supporting documents like rent agreements or NOCs.<\/span><\/p><\/li><li><p id=\"p-rc_e7b6d03c35967f5f-60\" data-path-to-node=\"16,3,0\"><b data-path-to-node=\"16,3,0\" data-index-in-node=\"0\"><span class=\"citation-59\">Verification:<\/span><\/b><span class=\"citation-59\"> Submit the application using an <\/span><b data-path-to-node=\"16,3,0\" data-index-in-node=\"46\"><span class=\"citation-59\">OTP (EVC)<\/span><\/b><span class=\"citation-59\"> or a <\/span><b data-path-to-node=\"16,3,0\" data-index-in-node=\"61\"><span class=\"citation-59\">Digital Signature (DSC)<\/span><\/b><span class=\"citation-59 citation-end-59\">.<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GST Modification What is GST Modification? Based on the standard procedures for 2026, GST Modification (officially known as an Amendment of Registration) is the process of updating your business details on the GST portal. This must be done within 15 days of any change occurring. The GST portal divides these updates into two categories, which determine whether you need a tax officer&#8217;s approval. 1. Core Fields (Requires Officer Approval) Changes to core fields are considered critical to your legal business identity. Once you submit the request (Form GST REG-14), a tax officer reviews it. Approval or a query (SCN) is typically issued within 15 working days. Legal Name: Changing the trade or legal name of the business (as long as the PAN remains the same). Principal Place of Business: Updating the main office address or adding\/removing an Additional Place of Business within the same state. Stakeholder Details: Adding or deleting partners, directors, Karta, or the CEO. 2. Non-Core Fields (Auto-Approved) These updates are processed instantly upon submission and do not require review by a tax official. Authorized Signatory: Changing the person responsible for signing GST documents. Bank Account Details: Adding or modifying bank account information (highly critical to avoid automatic registration suspension in 2026). Contact Information: Updating the email address or mobile number of the authorized signatory. Business Activities: Changing HSN\/SAC codes or the nature of goods\/services provided. What Cannot Be Modified? Certain fundamental changes cannot be handled through a modification. In these cases, you must cancel your existing registration and apply for a fresh GSTIN: Change in PAN: Since GST is PAN-based, any change to the Permanent Account Number requires a new registration. Change in Constitution: Changing from a Proprietorship to a Partnership or Company (as this changes the PAN). Change of State: Moving your business operations from one state to another. The Modification Process Login: Access the GST Portal with your credentials. Navigate: Go to Services &gt; Registration &gt; Amendment of Registration (select either Core or Non-Core). Edit &amp; Upload: Update the specific tabs (e.g., Address, Promoters) and upload supporting documents like rent agreements or NOCs. Verification: Submit the application using an OTP (EVC) or a Digital Signature (DSC).<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1467","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/comments?post=1467"}],"version-history":[{"count":23,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1467\/revisions"}],"predecessor-version":[{"id":1958,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1467\/revisions\/1958"}],"wp:attachment":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/media?parent=1467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}