The following steps are taken to complete the GST Modification procedure:

1. A taxpayer must submit an application for GST adjustment using Form GST REG 14 within 15 days of the event that results in the adjustment of any information. The application must be filed with all appropriate documentation and a justification for the adjustment.
2. On receiving an application for GST Modification, the concerned officer approves the application after conducting due verification within 15 days from the receipt of such application for modification in Form GST REG 15. 
3. Once approved by such an official, the adjustment becomes effective on the date the event that calls for it occurred.
4. The responsible officer issues a notice in Form GST REG 03 directing the applicant to provide further information or explanation within 15 days if the GST Modification application is not warranted or the documents provided are inaccurate or incomplete.
5. The applicant must provide the necessary clarification or extra information in Form GST REG 04 within seven days of receiving such notice.
6. The officer authorizes the application for GST modification if the applicant's information is deemed acceptable.
7. The GST officer issues an order in Form GST REG 05 rejecting the application for GST modification if the applicant's information is deemed unacceptable.

It must be mentioned that the primary authorized signature has been replaced, subject to the addition of a new primary signatory. The primary signatory details cannot be changed or modified if these requirements are not met.

1. GST Registration Certificate Modification: Within 15 days of any information in the Certificate changing, an application for a modification of the GST Registration Certificate must be submitted using Form GST REG 14.
2. GST Modification to Business Name: If a business's legally registered name changes, the current GST Registration is updated to reflect the new name by submitting an application using Form GST REG 14 within 15 days of the name change. Following the submission of an application to change the business's name, the GST officer reviews the application and grants permission. Once approved, the change becomes effective on the date the event that calls for it occurs.
3. GST Address Modification: An application is submitted using Form GST REG 14 in the event that the address of the primary place of business or any additional location of business changes. Proof of address for a new location is provided using the GST Modification Application Form. Proof of address that is accepted must contain the following:

a) For Own Premises: Any document attesting to the property's ownership, such as a copy of an electricity bill, a municipal Khata, or a property tax receipt.

b) A copy of a current lease or rent agreement, along with any documentation proving the lessor's ownership of the space, is required for rented or leased space.

c) A copy of the consent letter and documentation attesting to the consenter's ownership of the premises are needed for properties that do not fit into either of the two aforementioned categories. The same documents are needed for shared properties.

d) If there is no lease or rent agreement available for rented or leased space, an affidavit to that effect must be included with any documentation proving the property's possession.

e) The necessary documents or certificates issued by the relevant Government Authority under the Government of India are required if the applicant is a SEZ developer or if the primary place of business is located in a SEZ.

4.GST Change to Email Address or Mobile Number: Following a verification procedure, an authorized signatory uses their digital signature to change the email address or mobile number. Such a change is regarded as regular and does not necessitate application filing or GST officer verification.

5. GST Modification of promoter information: Within 15 days of the start of the modification or change, an application must be submitted for the addition, removal, retirement, or termination of any partner, director, board of trustees, managing committee, Karta, or chief executive officer.
No documents are needed for retirement, dismissal, or deletion. However, in the event of any addition, a GST declaration for the authorized signatory is submitted with the promoter's identity verification, including proof of address and a photo. The GST officer grants the request within 15 days after receiving it. Once approved, the addition takes effect on the date the event that calls for the modification occurs.

6. GST Modification in PAN: In order to modify PAN, the current GST Registration in Form GST REG 16 must be canceled, and a new application for new GST Registration must be filed in Form GST REG 01.