GST REG-15 explained: the amendment approval order

When REG-15 is issued

REG-15 is issued under Rule 19 after the officer is satisfied with an amendment to core fields, such as legal name with the same PAN, address of a place of business, or the list of partners or directors. It can follow straight after filing or after a REG-03 query and REG-04 reply. If the officer does not act within 15 working days, the amendment is deemed approved and the system updates the record.

Effective date of the amendment

The amendment takes effect from the date of the event stated in the application, as approved. This matters for invoices: invoices issued after a change of address or name should reflect the updated details. Where the legal name changes, the rules also require the change to be carried through to all registrations under the same PAN.

An approved change does not alter past invoices. Documents issued before the effective date remain valid with the details then registered, so there is no need to reissue them.

What to check after approval

• Download the fresh REG-06 certificate and check every changed field
• Confirm additional places of business in Annexure A
• Confirm promoters and partners in Annexure B
• Update invoice formats, letterheads and the display board
• Inform major customers whose systems store your address

If the approval is wrong or incomplete

If an approved amendment contains an error, file a fresh REG-14 to correct it. If the officer approved only part of the request or rejected it in REG-05, you may refile with better documents or appeal against the order within 3 months.

Record keeping

Keep the REG-15 order with the supporting documents. During audits or scrutiny, officers often ask for evidence of when a place of business was added or closed.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.