Section 28: Amendment of registration

Q: What does Section 28 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 28 CGST pertains to "Amendment of registration". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 28 of The Central Goods and Services Tax Act, 2017 (CGST) governs amendment of registration. As verified on 19 May 2026.

Q: Is Section 28 CGST still in force?

Yes, Section 28 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 28 CGST?

धारा 28 CGST is the Devanagari Hindi reference for Section 28 of the The Central Goods and Services Tax Act, 2017. Section 28 of The Central Goods and Services Tax Act, 2017 (CGST) governs amendment of registration. As verified on 19 May 2026.

Q: What is Dhara 28 CGST?

Dhara 28 CGST is the Roman Hindi reference for Section 28 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 28 of The Central Goods and Services Tax Act, 2017 (CGST) governs amendment of registration. As verified on 19 May 2026.

Q: How to cite Section 28 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 28, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 28 (India).

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(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 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 such 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:

Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.

(3)

Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.