A registration is a record that must stay true. Section 28 requires changes in the registered particulars to be reported, and lets the proper officer approve or reject amendments.
Key points
- Under section 28 of the CGST Act, 2017 a registered person or UIN holder must inform the proper officer of any change in the information furnished at registration.
- The proper officer may approve or reject amendments, on the information furnished or as ascertained by him; a decision under the State or UT Act is effective under the CGST Act too.
The provisions
28(1)–(3)Amendment of registration
Statutory text
(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 subsection (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.
* Enforced w.e.f. 22nd June, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can I change my GST registration details?
- Yes, by filing an amendment under section 28 CGST; changes to core fields such as legal name or place of business need the proper officer's approval.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Changes to core fields — legal name, principal and additional places of business, and partners or directors — need the officer's approval; other changes take effect on filing (Rule 19). A change of PAN requires a fresh registration.