(1) Where there is any change in any of the particulars rumished in the apptication for regisrration in FOR"\1 GST REG- 01 or FORM CST R£G- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique identity Number in FOR~ GST-REG-13, eithe r at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period o f fifteen days of such change, submi t an app lication, du'ly signed or verified through e lectronic verification code. e lectronically in FORM GST REG- 14, along with the documen ts re la ting to such change a t the common portal, either directly or through a Facilitation Centfe notified by the Commis~i oner:
Provided that- (a) where the change relates to,
(i) legal name of busi ness;
(ii) address of the principal place of business or any additiona l place(s) of business;
or
(iii) addition, deletion or retirement of partne rs or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent. responsible fo r the day to day affairs of the business,- which does not warrant cancellation of rcaistration under section 29. the proper officer shall. after due verification, approve· th; amendment \Vi thin a period of fifteen work ing da~·s from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORl\.1 GST REG-15 electronically and such amendment shall take effect from the date ofthc occurrence of the event warranti11g such amendment:
(b) the change relarin~ to s ub-clause (i) and sub-clause (iii) of clause (a) in uny S tate or Cn ion terri tory shal l be applicable for all registrations of the registe red person obtained under the ~revisions of this Chapter on the same Permanent Account NumbM; ·
(c) where the change re lates to any particulars other than those specified in c laLise
(a), the certificate o f registration shall s tand amended upon submission of the application in FORM GST REG- 14 on the common portal:
9 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(d) where a change irl the constitution of any business results in the change of the Permanent Account Nu117ber of a registered person, the said person shall apply for fresh reg,istration in FORM GST REG-OJ :
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 onJine ver.ification through the common portal in the manner provided under the said rule.
(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 rece.ipt of the application in FOR.i\'J GST REG-14 , serve a notice in F9R1Vl 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 ~ hy the application submirttrd under sub-rule ( I) shalJ not be rejected.
(3) The registered person shaJl 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 furni shed 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 ( l) and pass an order in FORM CST REG -05.
(5) lfthe proper officer fails to r~e any action,-
(a) within a period of fi fteen 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 fo r and the amended certificate shall be made ava.ilable to the registered person on the common portal.
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