Answer

GST

Non-core amendment blocked by pending core change

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  1. Facts

    While a core amendment is pending with the officer, the portal does not let you file a non-core amendment. You need to wait for the core application to be approved or rejected.

  2. 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
  3. Analysis

    The GST tutorial explains that only one core application can be pending at a time and non-core changes wait behind it. Example: you filed an address change on 2 June and want to add a bank account on 5 June; the bank update must wait until the address change is approved. If you are in a hurry, follow up with the officer on the core application.

  4. Conclusion

    1. Check Track Application Status for the pending core ARN.
    2. Reply quickly to any query on the core application.
    3. Once approved, file the non-core change.
    4. If the core application is stuck past 15 working days, raise a grievance.

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