SECTION 28 OF CGST ACT

AMENDMENT OF REGISTRATION

• See rule 19 and Form Nos. REG-14 and REG-15 of the CGST Rules, 2017.

• Section 28 enforced w.e.f. 22-6-2017.

Section 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 period as may be prescribed.

Section 28(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.

Section 28(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.