Section 28 of CGST Act, 2017 : Section 28: Amendment Of Registration

Explanation using Example

Imagine a scenario where Mr. Sharma owns a business registered under the GST regime. He recently moved his business to a new location. According to Section 28(1) of The Central Goods and Services Tax Act, 2017, Mr. Sharma must inform the proper GST officer of this change in his business address.

He submits the required information through the prescribed form within the stipulated time. The proper officer, as per Section 28(2), reviews the submitted information. Since the change of address does not require the officer's approval, as it may be one of the particulars not needing such approval, the amendment is processed without the officer's direct approval. However, if it was a change that required approval, Mr. Sharma would have the right to be heard before any rejection, as per the second provision of Section 28(2).

Once the amendment is accepted under the Central GST Act, it is automatically considered accepted under the State or Union Territory GST Act as well, due to the provision in Section 28(3). This means Mr. Sharma doesn't need to separately inform state or UT GST authorities about the address change.