Answer

1. F

   Facts

   No. A change in legal name with the PAN unchanged must be filed by you in REG-14. Legal name is a core field, so the officer approves it.

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

   Rule 19(1) requires you to report the change within 15 days. First get the PAN database updated with the new name, because the legal name on GST must match PAN. Example: ABC Traders Pvt Ltd becomes ABC Retail Pvt Ltd on 10 September with the fresh certificate of incorporation; update PAN, then file REG-14 with the ROC certificate. The 57th GST Council recommended making legal name changes system processed, but follow the officer approval route until it is notified.

4. C

   Conclusion

   1. 1Update the company's PAN record with the new name.
   2. 2Keep the fresh certificate of incorporation and board resolution ready.
   3. 3File REG-14 under core fields, Business Details tab, with the reason and date.
   4. 4Reply to any officer query within 7 working days.
   5. 5After REG-15, update invoices, e-invoice masters and customers' vendor records.

If PAN still shows the old name, the amendment is likely to be rejected.

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