The time limit to apply is 15 days from the date of the change, under Rule 19(1) of the CGST Rules. The same period applies to core and non-core changes. The approval process for a core amendment runs like this:
1
You file REG-14 and receive an ARN.
2
The proper officer reviews the application and the documents.
3
Within 15 working days the officer either approves the amendment through Form GST REG-15, or issues a notice in Form GST REG-03 asking for clarification.
4
If you get a notice, reply in Form GST REG-04 within 7 working days.
5
The officer then passes an order on the amendment.
The rules also provide that if the officer takes no action within the prescribed period, the registration is treated as amended as applied. Do not rely on that as a plan. Deemed approval can leave you without an order to show a bank or a customer, so chase the officer if the date passes.
Missing the 15-day window carries consequences under the CGST Act, and a mismatched address or name creates problems on invoices and returns. Update your invoice templates the day the amendment is approved, and check that your next
GSTR-1 Return Filing
shows the new details. That last point is practical advice from us, not a statutory rule.