Answer

1. F

   Facts

   Change of signatory and contact details is a non-core amendment, but it needs portal login and OTP. If nobody can access the registered mobile and email, the jurisdictional officer can help update them.

2. P

   Provisions and law

   • Rule 19(1), second proviso, CGST Rules 2017Mobile number or email of the authorised signatory can be changed only after online OTP verification
   • 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. A

   Analysis

   The second proviso to Rule 19(1) allows a change of signatory mobile or email only after online OTP verification. If a partner or director still has login access, add the new signatory through Amendment of Registration Non-core Fields and make them primary. If no one can get OTPs, write to the jurisdictional officer with identity proof and a request to update contacts; the procedure source is old, so confirm the current steps with the office first.

4. C

   Conclusion

   1. 1Check whether any partner, director or the proprietor can still login.
   2. 2If yes, file a non-core REG-14 adding the new signatory with their PAN, Aadhaar and authorisation letter.
   3. 3Make the new signatory primary and then remove the old one.
   4. 4If no one can login, write to the jurisdictional officer with identity proof and the authorisation, asking for a contact update.
   5. 5Change the portal password once access is restored.

Never let a single employee be the only person with GST login and OTP access.

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