Answer

1. F

   Facts

   The trade name is a non-core field on the portal and is approved by the system on filing. The legal name, which must match your PAN, is a core field that needs officer approval.

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 28, CGST Act 2017Every registered person must inform changes in the information given at registration; the officer may approve or reject the amendment
3. A

   Analysis

   Under Rule 19(1), only legal name, places of business and partners or directors need officer approval; other changes take effect on filing. The portal places trade name with the non-core fields, so a change from 'Sharma Kirana' to 'Sharma Daily Mart' is usually approved straight away. Check on the portal which menu shows the trade name field before you file, as menus are being revised.

4. C

   Conclusion

   1. 1Decide the exact new trade name as it will appear on bills.
   2. 2Login and open Amendment of Registration Non-core Fields, or the core menu if the portal places trade name there for you.
   3. 3Enter the new trade name, reason and date.
   4. 4Submit with EVC or DSC and download the updated certificate.
   5. 5Change the name on invoices, signboard and payment QR code.

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