280. The taxable person has changed his place of business from sector 10 to sector 17 on 9th September. However the  registration certificate still shows the old address. Can the registration certificate be amended? If yes, then what shall be the consequences if amendment  application is not made within 15 days of change of address.

 As per section 28 of the act, ____________

(a) The taxable person shall make an application for amendment in registration certificate electronically on common portal within 15 days of change i.e., till 24th September as per this example.

(b) The taxable person can apply for amendment in the certificate but shall pay penalty under section 125 which may extend to Rs. 25,000 along with the application for delay in applying for amendment in registration certificate.