Text
The text below is the rule 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 Rules as published in the Gazette of India is the legal source.
Rule 19, verbatim (show)
Rule 19
Rule 19. Amendment of registration. -
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 3[or in the intimation furnished by the composition taxpayer in FORM GST CMP-02] or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that -
(a) where the change relates to, -
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day today affairs of the business, -
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01 :
Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under 1[sub-rule (2) of rule 8].
2[(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.]
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG-05 .
(5) If the proper officer fails to take any action, -
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
1. Substituted (w.e.f. 22-6-2017) vide Notification No. 7/2017-CT., dated 27.06.2017 for "the said rule".
2. Inserted vide Notification No.75/2017-CT., dated 29.12.2017.
3. Inserted (w.e.f. yet to be notified) vide Notification No. 7/2025-CT., dated 23.01.2025.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Particulars changed and source-form scope 19(1)
Questions to answer on the file4 questions
Fifteen-day REG-14 submission 19(1) main limb
Questions to answer on the file10 questions
Approval-required core changes 19(1) proviso(a)(i)-(iii)
Questions to answer on the file11 questions
Claimed event-date effect subject to retrospective restriction 19(1) proviso(a), 19(1A)
Questions to answer on the file6 questions
Propagation of legal-name and management changes across PAN 19(1) proviso(b)
Questions to answer on the file3 questions
Other particulars amended on submission 19(1) proviso(c)
Questions to answer on the file4 questions
Fresh registration where constitution change changes PAN 19(1) proviso(d)
Questions to answer on the file3 questions
Verification before signatory contact change 19(1) further proviso
Questions to answer on the file4 questions
General restriction on retrospective effectiveness 19(1A)
Questions to answer on the file5 questions
Notice requiring cause against rejection 19(2)
Questions to answer on the file8 questions
Reply to the show-cause notice 19(3)
Questions to answer on the file4 questions
Mandatory rejection following unsatisfactory or absent timely reply 19(4)
Questions to answer on the file5 questions
Deemed amendment after officer inaction 19(5)(a),(b)
Questions to answer on the file10 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted (w.e.f. 22-6-2017) vide Notification No. 7/2017-CT., dated 27.06.2017 for "the said rule".[2] |
| 2 | Inserted vide Notification No.75/2017-CT., dated 29.12.2017.[3] |
| 3 | Inserted (w.e.f. yet to be notified) vide Notification No. 7/2025-CT., dated 23.01.2025.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 28 of the CGST Act, 2017 | Section 28 of the CGST Act, 2017 prescribed by this provision | 28(1) "in such form and manner and within such period as may be prescribed" (verified in Act source); 19(1) "submit an application" |
| Section 29 of the CGST Act, 2017 | 19(1) proviso(a) exception in Section 29 of the CGST Act, 2017 | 19(1) proviso(a) "which does not warrant cancellation of registration under section 29" |
| Rule 8 | 19(1) further proviso requires Rule 8 sub-rule (2) | 19(1) further proviso "in the manner provided under 1[sub-rule (2) of rule 8]" |
| Section 28 of the CGST Act, 2017 | 19(2), 19(4) requires Section 28 of the CGST Act, 2017 sub-section (2) | 28(2) "shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard" (verified in Act source); 19(2) "requiring the registered person to show cause" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| 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. 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 (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 |
| Notification No. 07/2025-Central Tax | 23 January 2025 | Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 |
| Notification No. 07/2017-Central Tax | 27 June 2017 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of Rule 19 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which days count as working days in these fifteen- and seven-working-day periods? The existing section 65 calendar question is reused, with the contextual widening centrally recorded for registration-amendment periods; no calendar is adopted here.
See also
- Section 28 of the CGST Act, 2017: amendment of registration
- Section 29 of the CGST Act, 2017: cancellation or suspension of registration
- Rule 8 of the CGST Rules, 2017: application for registration
References
- Central Board of Indirect Taxes and Customs. "Rule 19. Amendment of registration". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- Notification No. 07/2017-Central Tax, dated 27 June 2017: Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. Cited in CBIC footnote 1.
- Notification No. 75/2017-Central Tax, dated 29 December 2017: CGST (Fourteenth Amendment) Rules,2017. Cited in CBIC footnote 2.
- Notification No. 07/2025-Central Tax, dated 23 January 2025: Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025. Cited in CBIC footnote 3.
External links
- CGST Rules, 2017, Rule 19 on the CBIC tax information portal