A core field amendment in GST is a change to one of three registration particulars that need a tax officer's approval: the legal name of the business, the address of the principal or any additional place of business, and the addition, deletion or retirement of partners, directors or equivalent persons. You file it in FORM GST REG-14 within 15 days of the change, and the officer has 15 working days to approve it in FORM GST REG-15.
That is the position under Rule 19 of the CGST Rules today. It is about to narrow sharply. On 8 October 2026 the 57th GST Council recommended that every amendment except one relating to the principal place of business (PPOB) be accepted automatically by the portal.
Until that recommendation is notified, the current rules apply in full. Here is how they work, and what will change.
Key facts at a glance
Question | Position as on 9 October 2026 |
|---|---|
Form to file | FORM GST REG-14 on the GST portal |
Time limit to file | Within 15 days of the change (Rule 19(1), CGST Rules) |
Officer's time to decide | 15 working days from the application |
Approval order | FORM GST REG-15, effective from the date of the event |
Query | FORM GST REG-03 within 15 working days; your reply within 7 working days |
If the officer does not act | The certificate stands amended to the extent applied for (Rule 19(5)) |
Recommended change | Auto-acceptance of all amendments except PPOB (57th GST Council, 8 October 2026) |
Which fields are core and which are non-core
Rule 19(1)(a) lists the particulars that need officer approval. Every other particular is non-core, and under Rule 19(1)(c) the certificate stands amended on submission of REG-14.
Change | Core or non-core today | Approval |
|---|---|---|
Legal name of the business, PAN unchanged | Core | Officer, REG-15 |
Address of the principal place of business, same state | Core | Officer, REG-15 |
Adding, changing or deleting an additional place of business, same state | Core | Officer, REG-15 |
Adding or removing partners, directors, Karta or equivalent | Core | Officer, REG-15 |
Trade name | Non-core | On submission |
Bank account, goods and services, authorised signatory | Non-core | On submission |
Mobile number or email of the authorised signatory | Non-core | On submission, after OTP verification |
Two changes cannot be made through REG-14 at all. A move to another state needs a fresh registration in that state, because registration is state-wise under Section 25(1) of the CGST Act. A change in constitution that changes the PAN, such as a proprietorship becoming a company, needs a fresh application in FORM GST REG-01.
How to file a core field amendment on the GST portal
Log in to the GST portal and go to Services, then Registration, then Amendment of Registration Core Fields.
Open the tab for the field you are changing and tick the field to make it editable.
Enter the new details exactly as they appear on your supporting document.
Enter the reason for the amendment and the date of the change, which is the date the event happened.
Upload the supporting documents, for example possession proof for a new address or a partnership deed for a new partner.
Verify with DSC, e-sign or EVC and note the ARN.
Track the ARN and reply to any REG-03 within 7 working days.
The date of the change is the field people get wrong most often. The amendment takes effect from the date of the event, so enter when the move or appointment actually happened, not the filing date.
What the officer can do, and the deemed approval rule
Within 15 working days of your REG-14, the officer either approves it in REG-15 or issues a notice in REG-03 asking you to show cause why it should not be rejected. You then have 7 working days to reply in REG-04.
If the officer does nothing within 15 working days of the application, or within 7 working days of your reply, Rule 19(5) provides that the certificate stands amended to the extent applied for. Our position: do not plan around deemed approval. Plan around a clean file that the officer can approve on the first reading.
For an address change, most queries trace to the same causes as in fresh registrations: a document that does not show the declared address, or a nature of possession that does not match the document. Para 6A of CBIC Instruction No. 03/2025-GST dated 17 April 2025 lists the documents that suffice for each type of possession.
What the 57th GST Council recommended for amendments
According to the PIB release of 8 October 2026, para 2.1, the Council recommended amending Rule 19 "to provide for automatic acceptance of amendments to all registration particulars on the portal, except those relating to the Principal Place of Business". For taxpayers registered under Rule 14A, amendments to all particulars, including the PPOB, will be accepted automatically.
Amendment | Today | After the recommendation is notified |
|---|---|---|
Legal name | Officer approval | Automatic |
New or changed additional place of business | Officer approval | Automatic |
Partners or directors | Officer approval | Automatic |
Principal place of business | Officer approval | Still officer approval, except for Rule 14A registrants |
Any change for a Rule 14A registrant | Officer approval for core fields | Automatic |
For marketplace sellers this is the most practical change in the package. Adding a fulfilment centre as an additional place of business is a core field amendment today, so stock inwarding waits on the officer. Once the change is notified, the APOB should update almost in real time.
Rule 14A, inserted by Notification No. 18/2025-Central Tax dated 31 October 2025, is the optional route for applicants whose output tax on supplies to registered persons does not exceed ₹2.5 lakh a month. If you registered that way, even a PPOB move will become automatic.
What automatic acceptance will not fix
Automatic acceptance removes the wait. It does not remove the need for correct documents, because the record still has to stand up if an officer later visits the premises or examines the registration.
A wrongly typed APOB address that goes through instantly is still a wrong address on your certificate. Keep the possession documents for every declared place on file, matched to the address exactly as typed.
The recommendation also does not take effect until CBIC amends Rule 19. As on 9 October 2026, no notification has been issued, so every core field amendment filed today goes to the officer.
Have a core field change pending, or a warehouse to add before stock moves? Talk to Ankush's team about a GST registration amendment filed with documents that match on the first reading.
Related changes to read next
For the address changes specifically, our guide on changing the principal place of business covers what counts as a change. For warehouses and fulfilment centres, the APOB amendment lifecycle walks through adding, changing and deleting an additional place.
Your next step: check whether anything on your certificate has changed in the last 15 days, and file the REG-14 now rather than waiting for the auto-acceptance notification.
