FORM GST REG-14 - Core amendment adding an additional business place
A change in registered particulars needs the prescribed amendment rather than a fresh PAN-based registration.
Responsible actor: The registered person applies electronically. Provision: Section 28; rule 19(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current registration rules checked 21 October 2026. Worked2026 branch; clearly fictional, unsigned and unissued. Current2025 substituted/inserted forms or explicit later-law qualifications apply.
Worked facts and completed entries
Core-amendment branch: the already registered Aster adds a second Karnataka warehouse at 35 Learning Park Road, Ground Floor, Bengaluru560001 from 1 October 2026. It files REG-14 on 5 October, four days after the change. PAN, constitution and State do not change. The existing additional warehouse 25 Learning Park remains. A valid lease and lessor ownership proof support the new address.
1–3. Registered person
| 1. GSTIN/UIN | 29AABCA0000A1ZT |
|---|---|
| 2. Business name | Aster Learning Supplies Private Limited (fictional) |
| 3. Registration type | Ordinary taxpayer |
4. Amendment summary
| Field | Effective date | Old /new entry | Reason |
|---|---|---|---|
| Additional place of business | 1 October 2026 | Existing25 Learning Park retained; add 35 Learning Park Road, Ground, Bengaluru Urban, Karnataka 560001 | Additional leased storage premises in the same State/PAN |
5. Uploaded documents
| Lease | New35 Learning Park premises, effective 1 October 2026 |
|---|---|
| Ownership evidence | Lessor’s property/electricity record for that same premises |
| Authorisation | Board authorisation for Meera Rao; educational description, not a simulated executed resolution |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 5 October 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Identify the exact application/proceeding and current statutory route.
- Complete the specific facts and evidence for that event, with genuine references in a real filing.
- Reconcile the portal communication, dates and next legal step; a fictional model is not an authenticated decision.
Evidence supporting these entries
- Original application/notice/order and actual service record
- Specific premises/business/authorisation evidence
- Portal reference, response and resulting registration record
- New premises lease and owner proof; old/new field reconciliation
Additional primary authority: Notification 18/2025-Central Tax,31 October 2025, effective 1 November 2025:rules 9A/14A PDF pages 13–15; REG-02 amendment and substituted REG-03/04/05 PDF pages 15–18; REG-32/33 PDF pages 18–20.
Additional primary authority: CBIC Instruction03/2025-GST,17 April 2025, PDF pages 2–4:premises evidence; pages 5–8:specific queries, ordinary/risk verification, replies and reasoned rejection.
Additional primary authority: Official CGST Act as on 11 June 2026, sections 24/25/28/29/30; cancellation does not remove prior liabilities and revocation differs from a voluntary cancellation.
Period and legal consequences
Submit changed particulars within fifteen days of change. Additional-place details are core fields requiring officer approval; non-core changes use their own rule 19 process. A constitution change resulting in a different PAN requires fresh registration, not this amendment.
Primary source and exact locator
Official notified form source: PDF pages 59-60; printed pages 53-54.
CGST Act and government-hosted Act and Rules compilation - Section 28; rule 19(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person applies electronically. A change in registered particulars needs the prescribed amendment rather than a fresh PAN-based registration.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original application/notice/order and actual service record; Specific premises/business/authorisation evidence; Portal reference, response and resulting registration record.