How to change the Proprietor Name in GST? 

If you are a sole proprietor and need to change the proprietor’s name in your Goods and Services Tax (GST) registration, you might be wondering how to go about it. Here is a simple and straightforward guide on how to change the Proprietor Name in GST. 

What is Proprietor Name in GST?

The Proprietor Name in GST refers to the legal name of the individual who owns and operates a sole proprietorship. In GST registration, this is the name of the individual registered as the taxpayer. 

This name appears on all GST related documents and filings and must match the name on other legal documents such as the Permanant Account Number (PAN) card and Aadhaar card. 

What are the documents required to change the Proprietor Name in GST?

To change the proprietor’s name in GST, you need to gather and submit several key documents. These documents verify the name change and facilitate the update process: 

• Proof of Name Change:
  • This could be a gazette notification, a marriage certificate (in case of name change after marriage), or an affidavit stating the name change. 
• PAN Card with New Name:
  • An updated PAN card reflecting the new name of the proprietor. 
• Aadhaar Card with New Name:
  • An updated Aadhaar card showing the new name. 
• Updated Bank Account Details:
  • Proof of a bank account in the new name of the proprietor. This could be a bank statement or a letter from the bank. 
• Old GST Registration Certificate:
  • A copy of the current GST registration certificate with the old name for reference. 

What is the impact of a name change on other Legal requirements?

Changing the proprietor’s name has several legal and operational implications that must be addressed: 

• Bank Account Details:
  • Notify your bank about the name change and update the account details to reflect the new name.
  • This ensures that all financial transactions and bank records are consistent. 
• Licenses and Registrations:
  • Update any other business licenses and registrations, such as the Shops and Establishment license and Micro, Small & Medium Enterprises (MSME) registration, to reflect the new name. 
• Stakeholder Notification:
  • Inform suppliers, customers, and other stakeholders about the name change.
  • This helps maintain clear communication and avoids confusion in business dealings. 
• Contracts and Legal Documents:
  • Update all business contracts and legal documents to reflect the new name.
  • This includes lease agreements, employment contracts, and any other legal agreements. 

What is the eligibility for Registered Sole Proprietorship name change?

To be eligible for changing the name of a registered sole proprietorship, the following criteria must be met: 

• Legal proof of name change:
  • The proprietor must have valid legal proof of the name change, such as a gazette notification or marriage certificate. 
• Active GST Registration:
  • The business must be actively registered under GST. 
• Supporting documents:
  • All necessary supporting documents, including updated PAN and Aadhaar cards, must be provided during the application for the name change. 

Why change the Proprietor Name?

There can be several reasons for changing the proprietor’s name, such as: 

• Legal names change due to marriage or other personal reasons 
• Rebranding or restructuring of the business 
• Correcting errors made during the initial registration 

What are Core and Non-core fields in GST Registration?

GST registration details are divided into core and non-core fields. 

Core Fields:
These are the fields in the GST registration details that can significantly impact the GST registration status and usually require approval from the GST authorities to be changed.

• Core fields include:  
  • Legal name of the business (if there is no change in PAN)  
  • Principal place of business  
  • Additional place of business  
  • Addition or deletion of partners, directors, Karta, Managing Committee, Board of Trustees, CEO, etc.  

Non-core Fields:
These are the fields that do not significantly impact the GST registration status and can be changed by the taxpayer without requiring approval from the GST authorities.

• Non-core fields include:  
  • Trade name  
  • Email ID and mobile number of the authorized signatory  
  • Details of goods and services supplied 

How to change the Proprietor Name in GST?

To change the proprietor’s name in GST, one should follow these steps: 

• Login to GST Portal:
  • Visit the GST portal. 
  • Log in using your GSTIN and password. 

• Navigate to Amendment of Registration Non-Core Fields:
  • Go to ‘Services’ > ‘Registration’ > ‘Amendment of Registration Non-Core Fields’. 
  • Here, you can make changes that do not affect the core fields of your registration, such as business name, address, and contact details. 

• Update Proprietor Name:
  • Under the ‘Business details’ tab, look for the ‘Trade Name’ or ‘Legal Name of Business’ field. 
  • Enter the new name as per your updated documents. 

• Upload Supporting Documents:
  • Upload the required documents that support the change of name. This could be a legal name change certificate, PAN card with the updated name, or any other relevant document. 
  • Make sure of the geniunity of the supporting documents. 

• Verification and Submission:
  • Once you have entered all the necessary details and uploaded the documents, verify the information. 

• Click on ‘Save’ and then ‘Continue’.
  • Submit the application using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). 

• Track Application Status:
  • After submission, you can track the status of your application under ‘Services’ > ‘Track Application Status’. 
  • You will receive an acknowledgment and Application Reference Number (ARN) which you can use to follow up on the progress. 

• Approval:
  • The GST authorities will review your application and documents. 
  • If everything is in order, your request will be approved, and the proprietor’s name in your GST registration will be updated. 

Conclusion

In conclusion, understanding how to change the proprietor name in GST is a straightforward process if you follow the correct steps and provide all necessary documentation. By keeping your GST registration updated with the correct information, you can ensure smooth business operations and compliance with tax regulations. 

If you have any doubts or face issues during the process, consult a GST professional like 24efiling. Our experts will simplify the process and assist you throughout the registration process. 

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