Amended and updated notes on section 28 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of registration.
Chapter VI (Sections 22–30) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to registration. Section 28 of CGST 2017 provides for amendment of registration.
Recently, we have discussed in detail section 27 (Special provisions relating to casual taxable person and non-resident taxable person) of CGST Act 2017. Today, we learn the provisions of section 28 of Central GST Act 2017.
Section 28 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 28 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VI |
| Chapter Name | Registration |
| Section No. | 28 |
| Section Name | Amendment of registration |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 28:
- Rule 19: Amendment of registration
- FORM GST REG-01: Application for Registration
- FORM GST REG-03: Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation>>
- FORM GST REG-04: Clarification/additional information/document for <<Registration/Amendment/Cancellation>>
- FORM GST REG-05: Order of Rejection of Application for <Registration / Amendment / Cancellation/ >
- FORM GST REG-14: Application for Amendment in Registration Particulars
- FORM GST REG-15: Order of Amendment
Section 28 of Central GST – Amendment of registration1
Section 28 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 28(1) of CGST Act
Section 28(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.
Section 28(2) of CGST Act
Section 28(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.
Section 28(3) of CGST Act
Section 28(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.
- Section 28 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎