Chapter VI - Registration
Section 28
Section 28: Amendment of registration
Section 28 requires a registered person or UIN holder to report changes to registration information, and provides for officer approval or rejection where applicable.
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Need advice on Section 28?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 sub-section (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.
Introduction
The form, reporting period and details that do not require prior officer approval are prescribed in the Rules. An officer cannot reject an amendment application without giving the applicant an opportunity to be heard.
Key takeaways
Report changes to registration particulars
The obligation covers information supplied on initial registration or subsequently.
Some amendments need officer action
The proper officer may approve or reject; prescribed particulars can be amended without approval.
Rejection requires a hearing opportunity
The officer cannot reject the application without giving the person an opportunity to be heard.
Identify and report the change
Compare current business particulars with the registration record and report changed information in the prescribed form and period. Keep evidence of the change and filing.
Approval or rejection
Check whether the changed field is one of the prescribed particulars that does not need approval. For other changes, monitor the officer's order; a proposed rejection requires an opportunity to be heard.
Linked State or UT outcome
Under subsection (3), a State or UT approval or rejection of the amendment is deemed to have the corresponding CGST effect. Reconcile portal statuses and orders.
Practical checklist
Do
- Review registration data after address, ownership or authorised-person changes.
- Use current Rules for form, deadline and approval category.
- Retain filing and officer communications.
Avoid
- Assume every registration detail auto-updates.
- Assume all changes require officer approval.
Frequently asked questions
Can an officer reject an amendment without hearing the applicant?
No. Section 28(2) requires an opportunity to be heard before rejection.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026