The law
CGST Rules 2017, Rule 19(1)
Any change in registration particulars to be filed in REG-14 within 15 days of the change; legal name, place of business and partner or director changes need officer approval in REG-15 within 15 working days; other changes apply on filing; a change of PAN needs fresh registrationSource
CGST Rules 2017, Rule 19(1), second proviso
Change of mobile number or email of the authorised signatory only after online OTP verification under Rule 8(2)Source
CGST Rules 2017, Rule 19(1A)
An amendment cannot take effect from a date before REG-14 is submitted, unless the Commissioner allows it for reasons recordedSource
CGST Rules 2017, Rule 19(2) to 19(5)
Officer may issue REG-03 within 15 working days; reply in REG-04 within 7 working days; rejection in REG-05; deemed amended if no action within 15 working days of filing or 7 working days of replySource
57th GST Council recommendations, GSTN FAQ (13 October 2026), not yet notified
Legal name, constitution and additional place of business to become non-core and system-processed; principal place change non-core only for Rule 14A registrationsSource
Government fee
No government fee for filing REG-14; the GST tutorial lists no fee step. Source: https://tutorial.gst.gov.in/userguide/registration/Amendment_of_Registration_-_Core_Fields.htm