Answer

1. F

   Facts

   There is no separate late fee for filing REG-14 after 15 days. You should still file it now, because the effective date cannot normally be set earlier than the filing date.

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
   • Rule 19(1A), CGST Rules 2017An amendment cannot take effect from a date earlier than the date REG-14 is filed, unless the Commissioner allows it for recorded reasons
   • Sec 125, CGST Act 2017General penalty for any contravention where no separate penalty is provided
3. A

   Analysis

   Rule 19(1) sets the 15-day window and Rule 19(1A) stops backdating unless the Commissioner allows it. An officer could treat the delay as a contravention and consider the general penalty under Sec 125, so file with a short, honest reason. Meanwhile, invoices and e-way bills issued from the new address do not match the certificate, which can cause questions in an inspection. File the amendment now and keep records of when you moved.

4. C

   Conclusion

   1. 1Collect proof of the date you moved, such as the rent agreement start date.
   2. 2File REG-14 now with the correct date and a short reason for the delay.
   3. 3If you need an earlier effective date, write to the officer giving reasons.
   4. 4Keep the ARN and approval for your records.
   5. 5Set a reminder to report any future change within 15 days.

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