How to Amend GST Registration in 2026: FORM REG-14, Auto-Approval & PPoB Changes

Form: GST REG-14
Most changes: Auto-accepted (non-core)
Officer approval: Only PPoB (normal taxpayers)
New in 2026: Name, constitution, APoB now auto

The short version

After the 57th GST Council, amendments to your legal name, constitution and additional place of business are now non-core — processed automatically, no officer approval.
All amendments are filed in FORM GST REG-14 on the GST portal.
The only amendment still needing officer approval is a change of Principal Place of Business (PPoB) — and only for normal taxpayers. For Rule 14A (auto-route) taxpayers, even PPoB is automatic.
Adding multiple additional places? No waiting — each is auto-accepted.

Business details change — you rename, add a godown, change partners, or move office. Keeping your GST registration current used to mean waiting on an officer for many of these. After the 57th GST Council, most amendments are now processed automatically by the system. Here's what's changed, which form to use, and the one exception that still needs approval.

Core vs non-core: what changed

GST amendments are split into core (needing officer approval) and non-core (auto-processed). The big shift: three changes that were core are now non-core and go through automatically —

Legal name of business
Constitution of business
Additional Place of Business (APoB)

Which amendment needs what — at a glance

Amendment	Form	Processing
Legal name	REG-14	Auto (after PAN validation)
Constitution of business	REG-14	Auto
Additional Place of Business	REG-14	Auto
PPoB — Rule 14A (auto-route)	REG-14	Auto
PPoB — normal taxpayer (Rule 9)	REG-14	Officer approval

How to amend — step by step (FORM GST REG-14)

Log in to the GST portal (gst.gov.in) and go to Services → Registration → Amendment of Registration (Core or Non-Core fields).
Select the field you want to change and enter the new details in FORM GST REG-14.
Attach proof where needed — for a place of business, the documents listed against FORM GST REG-01 (owned vs rented show different requirements).
Verify and submit with DSC or EVC.
Non-core changes are applied automatically by the system. A PPoB change for a normal taxpayer goes to the officer (see timeline below).

The one exception: changing your PPoB (normal taxpayers)

For a normal taxpayer (registered under Rule 9), a change of Principal Place of Business is still a core amendment needing officer approval. The timeline:

No discrepancy — approved by the proper officer within 15 days of application.
Discrepancy found — the officer issues a show-cause notice within 15 days; you reply within 7 working days; the officer then acts within 7 working days.

Rule 14A taxpayers get the fast lane

If you're registered under the automatic route (Rule 14A), even a PPoB change is treated as non-core and processed automatically — no officer approval. This also applies to PPoB changes under the Rule 14B e-commerce scheme (where ECO consent applies to the warehouse address).

Adding multiple places of business?

Because APoB amendments are now auto-accepted, you don't need to wait for an earlier amendment to be approved before filing the next one. Add them as you grow.

Frequently asked

Which form is used to amend GST registration?

FORM GST REG-14, filed on the GST portal, for both core and non-core amendments.

How do I change the legal name of my business?

File REG-14; once your PAN details validate, the system amends the legal name automatically.

Do I need officer approval to add a new place of business?

No. Additional Place of Business is now a non-core amendment, processed automatically.

How long does a PPoB change take?

For a normal taxpayer, up to 15 days if there's no discrepancy; with a discrepancy, add the SCN–reply (7 working days)–action (7 working days) cycle. For Rule 14A taxpayers it's automatic.

Can I change PAN through an amendment?

No. A change that results in a new PAN requires a fresh registration (and cancellation of the old one), not an amendment.

Need to update your GST registration?

efiletax files your GST amendments correctly — name, address, partners, places of business — and handles the PPoB approval process end to end, so your records stay current and clean.

Talk to efiletax

Disclaimer: This guide explains GST registration amendments for general understanding and is current as at the date of publication. It reflects process changes recommended by the 57th GST Council (October 2026), which take effect through the relevant circulars, notifications and rule amendments; forms, timelines and the core/non-core classification may be refined when notified. This is not legal or tax advice — please verify against the official documents and consult a qualified professional. Talk to efiletax if you need help.