Application for Amendment of Registration, can be categorized in two types:
Application for Amendment of Core fields in Registration
Application for Amendment of Non-Core fields in Registration
In easy terms, you may understand that, In the Core Amendments Tax authority's Approval are required must whereas in the Non-Core Amendment applications no official approvals are required.
Following fields of the registration application are called core amendments.
• Name of the Business, (Legal Name) if there is no change in PAN
• Addition / Deletion of Partners / Directors
• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)
Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.
Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.
In Non-core amendment, Taxpayer can change his/her registered contact number and email address.
Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also the approval order (REG 15) can be viewed/downloaded by you at the dashboard. Also amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.