Section-25. Amendment of registration
(1) Every registered taxable person
and a person to whom a unique identity number
has been assigned shall inform the
proper officer of any changes in the
information furnished at the time of
registration, or that furnished subsequently,
in the manner and within such period
as may be prescribed.
(2) The proper officer may, on the
basis of information furnished under sub-section (1)
or as ascertained by him, approve
or reject amendments in the registration
particulars in the manner and within
such period as may be prescribed:
PROVIDED that approval of the proper
officer shall not be required in respect of
amendment of such particulars as may
be prescribed.
(3) The proper officer shall not
reject the request for amendment in the registration
particulars without giving a notice
to show cause and without giving the person a
reasonable opportunity of being
heard.
(4) Any rejection or, as the case may
be, approval of amendments under the CGST
Act/SGST Act shall be deemed to be a
rejection or approval of amendments
under the SGST Act/CGST Act.
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