Section 19(1)(a) in The Central Goods and Services Tax Rules, 2017
(a)where the change relates to, -(i)legal name of business;(ii)address of the principal place of business or any additional place(s) of business; or(iii)addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-