Step 1: A taxpayer must inform the tax authorities of any changes to their GST registration information within 15 days of the event leading to the modification.

Step 2: The taxpayer must file an application in Form GST REG 14, providing all required documents and a valid reason for the modification.

Step 3: The concerned officer will approve the application within 15 days after conducting due verification, and the modification will take effect from the date of the event.

Step 4: If the application is incomplete, incorrect, or not warranted, the officer will serve a notice in Form GST REG 03 requiring the applicant to submit additional information or clarification within 15 days.

Step 5: If the applicant provides acceptable information, the officer will approve the modification. If not, the officer will reject the application in Form GST REG 05.

Step 6: Modifications to the primary authorized signatory require the addition of a new signatory, and changes to the primary signatory details are not possible without fulfilling this condition.
-There are different procedures for various types of modifications:
1)GST Modification in Registration Certificate
2)GST Modification to Business Name
3)GST Modification to Address
4)GST Modification to Mobile number or Email Address
5)GST Modification of promoter information
6)GST Modification in PAN requires the cancellation of the existing GST Registration in Form GST REG 16 and the submission of a fresh application for new GST Registration in Form GST REG 01.