Amendment of registration Section 28 of CGST Act, 2017

 

Sec 28 of CGST Act, 2017 Amendment of registration

 

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The below post explains about Amendment of registration under section 28 of CGST Act,2017.

 

Section 28 of CGST Act, 2017 explains Amendment of registration as below: (The amendments if any will also be updated here soon).

 

The extract of Section 28 of CGST Act,2017 quoted below:

 

28 Amendment of registration

 

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

Amendment of registration Section 28 of CGST Act, 2017period 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.

The above information clarifies about Amendment of registration under section 28 of CGST Act,2017.  

 

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