Section 28 - Procedures for Amending Registration Information
Section 28 outlines the process for amending registration information for registered individuals or those with a Unique Identity Number. It requires these individuals to notify the appropriate officer of any changes to their registration details. This notification must be done in a specific form and manner, and within a prescribed period. The responsible officer has the authority to approve or reject these amendments based on the information provided or as determined by them. However, certain amendments may not require the officer's approval, as specified by regulations. Importantly, if an amendment application is to be rejected, the individual must be given a chance to present their case. Additionally, any decisions made under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act regarding amendments will also apply under this Act. This ensures that the process for updating registration details is consistent and fair, providing a structured approach to maintaining accurate registration records.
Note: It is an AI generated summary for reference purpose only.
28. Amendment of registration
(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.
