Section 19(1) in Himachal Pradesh Goods and Services Tax Rules, 2017
(1)Where there is any change in any of the particulars furnished in the application for registration in Form GST REG-01 or Form GST REG-07 or Form GST REG-09 or Form GST REG-10 or for Unique Identity Number in Form GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:Provided that - (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,-which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in Form GST REG-14 and issue an order in Form GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;(b)the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;(c)where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in Form GST REG- 14 on the common portal;(d)where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in Form GST REG-01:Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under [sub-rule (2) of rule 8.] [Substituted 'the said rule' by Notification No. EXN-F(10)-14/2017-Loose, dated 30.6.2017 (w.e.f. 27.6.2017).]
