Who can get GST modification?
Anyone whose GST application is being processed as well as whose business is already registered under GST.
What all can be changed?
Details like Name & place of business, addition/deletion of partners or directors and contact details of the authorized signatory.
In case of any error in GST certificate is detected or a change is required, GST modification can be done immediately.
In case, any other details have to be changed besides the aforementioned, GST modification will be done by only filing GST REG 14.
Change in the Company Name
If there is a change in the name of the business firm or the company name, the same should be immediately updated with GST modification.
Can PAN Be changed?
No. If there is a change of a PAN of a business firm, it can be updated with new GST registration.