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AMENDMENT

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About

If you are registered in GST, sometimes you need to make certain changes, like- name of the firm, change in address, change in registered mobile no., change in registered mail ID, Change in authorised representative, additional place of business and godown. Even nature of business can be amended. You have to apply for amendments in registration certificate. We are here to help you, our expert will ammend the informations.


Benefits

You can change your firm name.
You can change your registered address.
You can add an Additional place of business/godown.
You can change your contact details.

Documents Required

Individual / Director

Pan Card

Aadhar card/ Voter ID/ Passport/ Driving License of the Director

Latest Bank Statement (should not be older than two months)

Latest Passport Size Photograph

For the Registered Office

Copy of Property Paper (if self owned Property)

NOC (if Parents owned Property)

Electricity Bill (should not be older than two months)

Rent Agreement

Package Includes

Basic

499

all inclusive fees

Amended GST Certificate

One time Consultation with our experts and professionals

MSME Registration Certificate (If)

21 Useful Legal Agreements/ letters Template

Customize

Make a Package according to your specifications at a very reasonable price

Submit your Reqiurment

8690091178

How long will it take?

We will apply within 2 days

and you will get the certificate within 2-5 days

Frequently Asked Question

Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2017
Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this threshold.
Persons supplying agricultural produce from cultivation, persons making only exempt supplies (Nil rated or Non-taxable Supplies) of goods or services and persons making supplies which are entirely covered under Reverse Charge are exempted from GST Registration
HSN Code stands for Harmonized System of Nomenclature and is a code which is assigned to each type of goods. The purpose of using this code is to ensure that the GST practices are in line with the international standards. The HSN Code is to be mentioned in a GST Invoice and while filing GST Return. The number of digits to be mentioned would depend on the Annual Turnover of a Registered Dealer.
Service Accounting Code or SAC is the nomenclature adopted by the Goods and Services Tax Council for identifying services delivered under GST. These codes have been issued by Central Board of Excise and Customs (CBEC) for the uniform classification of all the services as each service has been assigned a unique SAC. With these codes, there is no need to provide a detailed description of the services a business deals in. Hence, it makes the GST return filing process much easier.
One is required to mention the HSC/SAC Code at the time of GST Registration as well as on invoice and in GST Returns.
"It is Goods and Service Tax identification number used for the payment of GST. The GSTIN is composed of 15 digits which is alpha-numeric. This state –wise PAN based GST Number is allotted to each taxpayer. Out of the 15 digits: * The first two digits will represent the state code as it is mentioned in the Indian Census 2011. * The next 10 digits are the PAN number of the taxpayer. * The 13th digit represents the total number of registrations an entity has within a state for the same PAN."
SGST- state GST State GST is the component of GST that will be levied by the state government on all items, both goods and services. It only applies to intra-state trade. A dealer can use input tax credit of SGST against SGST or IGST. CGST- central GST Central GST is the component of GST that will be levied by the central government on all items, both goods and services. It only applies to intra-state trade. A dealer can use input tax credit of CGST against CGST or IGST. These are the two most frequent forms which are charged and you can see in any bill. Apart from them there are two other which are- IGST- integrated GST IGST is charged when movement of goods and services from one state to another. For example, if goods are moved from Tamil Nadu to Kerala, IGST is levied on such goods. UTGST- union territory GST GST under supply of goods and services takes place in Union Territories like Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Delhi (National Capital Territory of Delhi), Lakshadweep, Puducherry etc. is accounted under UTGST.
Under GST, three returns ( GSTR-1, GSTR-2 & GSTR-3 ) will be filled each month, which will be completely different from each other and also have to fill an annual return ( GSTR-9 ). Here, some information about GST returns: 1. GSTR-1 :- In this return will be the monthly sale details, which will be filled up by the 10th of next month. 2. GSTR-2:- In this return will be the details of monthly purchases, which will be filled up by 15th of the following month (It cannot be filled before 10th date, i.e. it is to be filled between 10 to 15 dates). 3. GSTR-3 :- In this return, the taxpayer will give details by depositing the income, after determining the monthly tax by decreasing the input from output, Which will be filled up by the 20th of next month. 4. GSTR-9 :- This is annual return, which will be filled up by December 31st after the end of the financial year. Thus, during the entire year together with annual return, total 37 return will be filled. And every registered person under GST will have to file GST returns. The traders whose turnover has been up to 75 lakhs last year, can take advantage of the merchant composition scheme, under which they can fill quarterly returns.
Ordinary taxpayer under GST has to file minimum 3 returns monthly and one annual return, totaling 37 returns per annum. Whereas under Composition scheme only 5 returns to be filed per year.
GST is a trust based taxation regime wherein the assessee is required to self-assess his returns and determine tax liability without any intervention by the tax official.Therefore a tax regime that relies on self-assessment has to put in place a robust audit mechanism to measure and ensure compliance of the provisions of law by the taxable person. Types of Audit
1. Turnover Exceeding 2 Crore by CA or CMA
GST envisages three types of Audit. The first audit is by a chartered accountant or a cost accountant. Every registered person whose aggregate turnover during a financial year exceeds two crore rupees has to get his accounts audited by a chartered accountant or a cost accountant and furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C.
2. Audit by Commissioner or Authorized per discretion
In the second type which is the normal audit, the Commissioner or any officer authorised by him, can undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
3. Special Audit by CA or CMA for cases under Scrutiny or Investigation
The third type of audit is called the Special Audit. In Special Audit the registered person can be directed to get his records including books of account examined and audited by a chartered accountant or a cost accountant during any stage of scrutiny, inquiry, investigation or any other proceedings;depending upon the complexity of the case.
Procedure : Following are the procedural aspect for Audit under GST
I) During the scrutiny, inquiry, investigation or any other proceedings of a registered person, the Assistant Commissioner or any officer senior to him, having regard to the nature and complexity of the case and the interest of revenue, might be of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits.
II) In such cases, with the prior approval of the Commissioner, the Assistant Commissioner or any officer senior to him can direct the registered person in FORM GST ADT-03 to get his records including books of account examined and audited by a specified chartered accountant or a cost accountant. The chartered accountant or a cost accountant will be nominated by the Commissioner.
III) The chartered accountant or cost accountant so nominated has to submit a report of such audit within the period of ninety days, duly signed and certified by him to the Assistant Commissioner. On an application made by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, the Assistant Commissioner can extend the said period by a further period of ninety days.
IV) The provisions of special audit shall have effect even if the accounts of the registered person have been audited under any other provisions of the GST Act or any other law for the time being in force.
V) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit and which is proposed to be used in any proceedings against him under this Act or the rules made there under.
VI) The expenses of the examination and audit of records, including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner.
VII) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
VIII) Where the special audit results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the process of demand and recovery will be initiated against the registered person.
In short Special audit provides a lawful and legal way for the GST officers to take the assistance of a chartered accountant or cost accountant to determine tax liabilities in complex cases. The professional expertise of a chartered accountant or cost accountant will be of great significance in ensuring that the interest of revenue is safeguarded at all times.

1. Reverse charge - a lot of mistakes are bound to happen in this case. So take special care of this. All purchases from unregistered suppliers are covered under reverse charge. All imports are under reverse charge, and several other specified services as well.
a. This is important since it could have interest implications if the tax was not paid when it is supposed to be paid.
b. Also, there is a lot of problem with working capital blockage in this case. One should watch out for this.
2. Composition scheme - even a single inter-state supply renders the supplier invalid for composition scheme. This is interesting - consider someone is located in Delhi and supplies services to Gurgaon. That would be an inter-state supply.
a. Composition scheme is quite detailed. It is suggested you read the provisions carefully to see if you are covered.
b. Also note that composition person also has to pay tax on reverse charge even if he is not allowed to charge tax on the liability (sort of double taxation here).
3. Transition provisions - take special care to ensure that the material lying with you on the 30-June-18 has duty paid invoices as evidence for credit.
a. The returns for last 6 months have to be filed in order to be able to claim the credits. Ensure that this happens.
b. In case of unregistered purchases, take special care about the provision regarding 40%/60% credit availability along with the credit transfer documents.
4. Related party transactions - by default, all transactions between related parties are considered as ‘supply’ under GST even if they are made without consideration.
a. This is an area of a lot of potential litigation. Make sure you have a list of related parties ready and go through all the transactions.
b. Note that an employee is also a related party.
5. Time and place of supply - this is important to determine - (a) which taxes will be levied, and (b) at what rate and when is the liability to pay.
a. These provisions are separate for ‘goods’ and ‘services’, hence the dispute between goods and services has not really gone away, only intensified.
b. Study these provisions in detail because they also have interest liability implications for your client if the taxes have not been paid on time when they become due.
6. Input tax credit - Make sure you know the sequence of ITC, and make sure that the ITC taken is covered under the law in terms of reverse charge, unregistered purchases, composition purchases and the like.
7. Compliance - Assuming you know the broad compliance procedures in GST including filing of returns. Note that in addition to invoices, you also has to upload - (a) all debit and credit notes; (b) all receipt notes (especially in case of advance receipts); (c) all payment notes (mainly for reverse charge). Ensure that all of this has gone into the returns on time as required.

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