A person has changed the firm name due to technichal reasons. Is it possible to change the name in the same registration or will have to take new number. There is itc available in old registration.

Reply—Amendment to Core fields require approval by the Tax Officials. Core fields include the following:

• Any change in legal/ Trade name of business, not involving change in PAN
• Principal place of business
• Additional Place of Business (Other than change in State)
• Addition or deletion of Partners/Karta/Managing Directors and whole time Director / Members of Managing Committee of Associations / Board of Trustees/ Chief Executive officer or equivalent etc

Business entity can change its tarde name not involving change in PAN. Since any change in the “Trade name" triggers issuance of new Registration Certificate, it is kept as core amendment process flow.

Whereas if there is a change in PAN, new registration is required with new PAN.