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Section 28 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter VI, Registration

At a glance

Entitlement and conditions

28(2) provisosPrescribed particulars need no approval; an amendment application cannot be rejected without an opportunity to be heard.

Bars, duties and time limits

28(1)Registered persons and Unique Identity Number holders must notify changes in original or later registration information in the prescribed form, manner and period.

Procedure, powers and definitions

28(2)The proper officer may approve or reject amendments from information furnished or independently ascertained, in the prescribed manner and period.
28(3)State or Union territory approval or rejection of amendments is deemed approval or rejection under this Act.
28(2)The law does not settle whether notice alone suffices, how much response time is needed or whether a personal hearing must be offered.

Section 28 requires registered persons and Unique Identity Number holders to report changed registration information. The proper officer may approve or reject amendments, but prescribed particulars need no approval and rejection requires an opportunity to be heard. State or Union territory decisions are deemed central decisions. The section commenced on 22 June 2017 and states no detailed hearing standard.^[1]

Quick facts

Section 28, CGST Act, 2017

Amendment of registration

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	VI, Registration
Section title	Amendment of registration
Amendments
Last amendment	22 June 2017: the whole section: enforcement; the source carries no other marker, so no part of section 28 has been amended, and nothing in it is retrospective or awaiting notification (—)
Amendments	1 footnote in the CBIC text (table)
Related provisions
Rules	Rule 19 of the CGST Rules, 2017
Sections	25
Structure 28(1)The duty to inform the proper officer 28(2)The proper officer's decision on the amendment the first proviso to 28(2)Particulars for which no approval is required the second proviso to 28(2)The opportunity of being heard before rejection 28(3)An approval or rejection under the State or Union territory Act
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 28, verbatim (show)

* Section 28. Amendment of registration.-

(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 subsection (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.

* Enforced w.e.f. 22nd June, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question

What is in question about the registration particulars?

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The duty to inform the proper officer 28(1)

Questions to answer on the file6 questions

Has any information furnished at the time of registration, or after it, changed?
Is the person a registered person under this Act?
Has a Unique Identity Number been assigned to the person?
Has the person informed the proper officer of the change?
Was the change informed in the form and manner prescribed?
Was the change informed within the period prescribed?

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The proper officer's decision on the amendment 28(2)

Questions to answer on the file4 questions

Is an amendment in the registration particulars before the proper officer?
On what basis is the proper officer acting: information furnished under sub-section (1) or information ascertained by the proper officer himself?
What has the proper officer done with the amendment: approved the amendment, rejected the amendment or neither, the amendment is still pending?
Was the decision made in the manner and within the period prescribed?

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Particulars for which no approval is required the first proviso to 28(2)

Questions to answer on the file2 questions

Is the amendment one of particulars prescribed as not requiring the approval of the proper officer?
Has the amendment taken effect without any order of the proper officer?

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The opportunity of being heard before rejection the second proviso to 28(2)

Questions to answer on the file2 questions

Was the person given an opportunity of being heard before the rejection?
If so: was what was offered an opportunity of being heard within the meaning of the proviso?

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An approval or rejection under the State or Union territory Act 28(3)

Questions to answer on the file2 questions

Has an amendment been approved or rejected under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act?
Which was it: an approval of the amendment or a rejection of the amendment?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 28 as footnoted in the CBIC text
Note	Provision	Change	Instrument	Effective from
	the whole section	enforcement; the source carries no other marker, so no part of section 28 has been amended, and nothing in it is retrospective or awaiting notification	—	22.06.2017

Provisions connected to Section 28
Provision	Connection	Words that tie them
Rule 19 of the CGST Rules, 2017	28(1) prescribed by rule 19 of the CGST Rules 2017	28(1) "in such form and manner and within such period as may be prescribed"
Section 25	this provision defined by Section 25	28(1) "Every registered person and a person to whom a Unique Identity Number has been assigned"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (3)

Number	Date	Subject
Circular No. 223/17/2024-GST	10 July 2024	Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular No. 87/06/2019-GST	2 January 2019	Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.
Circular No. 1/01/2017-GST	26 June 2017	Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

Notifications (1)

Number	Date	Subject
Notification No. 02/2019-Central Tax	29 January 2019	Seeks to bring into force the CGST (Amendment) Act, 2018.

Unsettled questions

The words of section 28 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

What does an opportunity of being heard require? The proviso forbids rejection without one and nowhere says what one is: whether a notice alone suffices, what time must be allowed, and whether a personal hearing must be offered. The same words appear in the first proviso to section 29(2) and in the proviso to section 30(2), and this one position answers all three.

See also

Section 25 of the CGST Act, 2017: procedure for registration
Rule 19 of the CGST Rules, 2017: amendment of registration

References

Central Board of Indirect Taxes and Customs. "Section 28. Amendment of registration". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links

CGST Act, 2017, Section 28 on the CBIC tax information portal