Answer

1. F

   Facts

   Mobile and email of the authorised signatory are non-core details. They can be updated through REG-14 after OTP verification on the new contacts.

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

   Under the second proviso to Rule 19(1), the portal sends OTPs to verify the new mobile and email. Non-core changes take effect on filing, so you do not wait for an officer. Example: you change your number on 3 March; login with the old credentials, open Amendment of Registration Non-core Fields, update the signatory details and verify the OTP on the new number. Keep the old SIM active until the change is done if you can.

4. C

   Conclusion

   1. 1Login to gst.gov.in with your current username and password.
   2. 2Open Services, Registration, Amendment of Registration Non-core Fields, Authorised Signatory tab.
   3. 3Enter the new mobile number and email and verify with OTP.
   4. 4Submit with EVC or DSC and note the ARN.
   5. 5Check that the next OTP or alert arrives on the new number.

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