☐ Has the change event been identified? ☐ Has core / non-core categorisation been done? ☐ For non-core, has REG-14 been filed (automatic)? ☐ For core, has documentary support been prepared? ☐ Has REG-14 been filed within 15 days? ☐ Has…
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☐ Has the change event been identified? ☐ Has core / non-core categorisation been done? ☐ For non-core, has REG-14 been filed (automatic)? ☐ For core, has documentary support been prepared? ☐ Has REG-14 been filed within 15 days? ☐ Has…
Section 28 amendment compliance — checklist (19 items)
Section 28 amendment compliance — checklist (19 items)
☐ Has the change event been identified?
☐ Has core / non-core categorisation been done?
☐ For non-core, has REG-14 been filed (automatic)?
☐ For core, has documentary support been prepared?
☐ Has REG-14 been filed within 15 days?
☐ Has State / UT processing been monitored?
☐ Has Centre-State coordination through sub-s. (3) been considered?
☐ For rejection, has hearing opportunity been demanded?
☐ Has Mafatlal procedural-fairness framework been applied?
☐ For PAN-change, has fresh registration framework been initiated?
☐ Have internal records been updated post-amendment?
☐ Has documentary trail of amendment been preserved?
☐ Has Bharat Hi-Tech Builders natural-justice framework been applied?
☐ Has Mohit Minerals constitutional framework been applied?
☐ Has Vatika prospective-operation been applied?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has annual compliance review been done?
☐ Has the file been reviewed for audit-defensibility?
☐ Has coordination with broader compliance framework been done?
Worked examples — five live scenarios
Example 1 — Non-core amendment
Facts: Authorised signatory's phone number changed. Filed REG-14 with new phone.
Analysis: Non-core amendment — phone is minor detail. Automatic update through Common Portal. No officer approval required.
Result: Automatic non-core amendment.
Example 2 — Core amendment with hearing
Facts: Principal place of business shifted from old address to new address. Filed REG-14 with documentary support (lease agreement, electricity bill).
Analysis: Core amendment — requires officer approval. Officer reviews documentary support. If rejection contemplated, hearing opportunity (second proviso). Approval issued via REG-15.
Result: Core amendment with procedural-fairness compliance.
Example 3 — PAN change (constitution change)
Facts: Proprietorship converted to private limited company. New PAN obtained.
Analysis: PAN-change cannot be amended under s. 28. Fresh registration under s. 25 required for private limited company. Existing proprietorship registration cancelled under s. 29. ITC transfer through ITC-02 (s. 18(3)) for going-concern transfer.
Result: New registration + ITC transfer framework.
Example 4 — Centre-State coordinated amendment
Facts: Principal place change approved at State / UT level on 1-Sep-2025.
Analysis: Sub-s. (3) — SGST/UTGST approval deemed CGST approval. Single decision binds both. Practitioner discipline — monitor State / UT decision; CGST coordination automatic.
Result: Coordinated amendment framework.
Example 5 — Rejection without hearing (procedural defect)
Facts: Amendment application rejected without hearing. Practitioner challenges.
Analysis: Second proviso — opportunity of hearing required for rejection. Procedural defect. Practitioner files writ — Mafatlal + Bharat Hi-Tech Builders procedural-fairness framework. Successful challenge → fresh hearing required.
Result: Procedural-fairness defence framework operative.
Planning and litigation strategy
Litigation defence
Cross-references