Section 28 - Amendment of registration of CGST ACT, 2017

          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.
               (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.

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