Answer

1. F

   Facts

   Amendment links are disabled if the GSTIN is suspended or if a cancellation application has been filed. The suspension or cancellation has to be resolved first.

2. P

   Provisions and law

   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
   • Sec 29, CGST Act 2017Cancellation and suspension of registration
3. A

   Analysis

   The GST tutorial notes that amendment options are not available for suspended registrations or where cancellation is pending. Check the dashboard for a suspension notice, for example for non-filing of returns, and deal with it first, usually by filing pending returns and replying to the notice. Once the GSTIN is active again, file the amendment.

4. C

   Conclusion

   1. 1Check Services, User Services, View Notices and Orders for a suspension or cancellation notice.
   2. 2Clear the cause, such as pending returns, and reply to the notice.
   3. 3Wait for the registration to show as Active.
   4. 4Then file the amendment in REG-14.

Do not apply for a new GSTIN on the same PAN in the same State just to avoid a suspension.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.