THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REGISTRATION
Section 28: Amendment of registration (Relevant Rule 19) (Relevant Updates)
(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.
(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.
(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.