(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 Deemed registration.
Special provisions relating to casual taxable person and non-resident taxable person.
Amendment of registration.
period 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 Central Goods and Services TaX Act shall be deemed to be a rejection or approval under this Act.