THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REGISTRATION
Section 28: Amendment of registration (Relevant Rule 19)
(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.