GST Correction

Any changes made in the GST Registration or the details entered in the GST certificate are referred to as GST modification or update.

One may go for change in GST Registration if he/she wishes from composite to normal scheme, or if there are mistakes in GST registration.

To get GST modification, you need to file form GST REG 14. What are details that can be changed or updated?

A business owner can apply for change(s) of the following items:

Name of business
Address of the principal place of business
An additional place of business
Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business
Mobile number or e-mail address of the authorized signatory

Eligibility Criteria for TDS Return:

TDS return can be filed by employers or organizations who have a valid Tax Collection and Deduction Account Number (TAN). Any person making specified payments mentioned under the I-T Act are required to deduct tax at source and needs to deposit within the stipulated time.

Documents Required:

Documentary Proof of Changes
GST Certificate