{"id":178,"date":"2018-08-24T09:14:35","date_gmt":"2018-08-24T09:14:35","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=178"},"modified":"2018-09-03T07:58:26","modified_gmt":"2018-09-03T07:58:26","slug":"section-28-amendment-of-registration-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-28-amendment-of-registration-of-cgst-act-2017\/","title":{"rendered":"Section 28 &#8211; Amendment of registration of CGST ACT, 2017"},"content":{"rendered":"<p>Section 28 &#8211; Amendment of registration of CGST ACT, 2017<\/p>\n<p>28. (1) Every registered person and a person to whom a Unique Identity Number has<br \/>\nbeen assigned shall inform the proper officer of any changes in the information furnished at<br \/>\nthe time of registration or subsequent thereto, in such form and manner and within such<br \/>\nperiod as may be prescribed.<br \/>\n(2) The proper officer may, on the basis of information furnished under sub-section (1)<br \/>\nor as ascertained by him, approve or reject amendments in the registration particulars in such<br \/>\nmanner and within such period as may be prescribed:<br \/>\nProvided that approval of the proper officer shall not be required in respect of amendment<br \/>\nof such particulars as may be prescribed:<br \/>\nProvided further that the proper officer shall not reject the application for amendment<br \/>\nin the registration particulars without giving the person an opportunity of being heard.<br \/>\n(3) Any rejection or approval of amendments under the State Goods and Services Tax<br \/>\nAct or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed<br \/>\nto be a rejection or approval under this Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 28 &#8211; Amendment of registration of CGST ACT, 2017 28. (1) Every registered 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 subsequent thereto, in such form and manner and within such &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-28-amendment-of-registration-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 28 &#8211; Amendment of registration of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,1],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/178"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=178"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/178\/revisions"}],"predecessor-version":[{"id":179,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/178\/revisions\/179"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}