Amendment of registration
Section 28, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
See what changed, and when
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In one line
If any registration detail changes (address, partners, contact, business particulars, etc.), you must inform the department in the prescribed form. Core-field changes need officer approval (and you get a hearing before any rejection); minor fields update without approval. A state-level decision counts under central GST too.
Questions people actually ask
Real questions we get on this provision, answered straight.
How do I change my GST registration details?+
File an amendment (FORM GST REG-14). Core fields (e.g. legal name, principal place, partners/directors) need officer approval; non-core fields update automatically.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
496 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Every registered person and UIN holder shall inform the proper officer of any change in the information furnished at registration or afterwards, in the prescribed form/manner/time.
(2) The proper officer may approve or reject amendments within the prescribed period; approval is not required for prescribed particulars; and no rejection without giving the person an opportunity of being heard.
(3) Any rejection/approval under the SGST/UTGST Act is deemed a rejection/approval under this Act.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
Tvl. MRG Granites v. The State Tax Officer
Read the judgment PDF →
MS KAMALADITYA CONSTRUCTION P LTD REPRESENTED THROUGH ITS DIRECTOR SRI ADITYA KUMAR v. THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS
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Chandra Metals v. The State Tax Officer
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced (no subsequent amendment)
Duty to keep registration particulars current.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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