GST Amendments: Core and Non-Core Fields

The Goods and Services Tax (GST) system in India undergoes periodic amendments to improve its efficiency and address various concerns. These amendments often involve changes to the registration process and information associated with registered businesses. Understanding the difference between core and non-core fields in GST registration is crucial for businesses as it determines the approval requirement for any changes made.

Core Fields:

These are fields considered critical to the identity and legality of a business registered under GST. Any changes made to core fields require approval from the jurisdictional tax officer.

Examples of Core Fields:

• Legal Name of the Business: This includes the official registered name of the business as per legal documents.
• Principal Place of Business (PPOB): This is the main location where the business operates and conducts financial transactions.
• Additional Place of Business (APB): These are any secondary locations where the business operates, if applicable.
• Stakeholder Details: This includes information about partners, directors, promoters, or Karta in case of proprietorships.

Non-Core Fields:

These are fields containing additional details about the business but are not considered essential for legal verification. Changes to non-core fields do not require approval from the tax officer and are automatically updated in the registration database.

Examples of Non-Core Fields:

• Contact details: This includes phone numbers, email addresses, and website information.
• Authorized Signatory: This includes details of individuals authorized to sign documents on behalf of the business.
• Business Activity: This describes the nature of the business activities undertaken.
• GSTIN status: This reflects the current status of the GST registration (active, cancelled, suspended, etc.).