Display of GST Registration Certificate and GSTIN

All registered taxpayers under GST are required to display the GST registration certificate prominently at their place of business. He is also required to display GSTIN on its name board at its principal place of business and additional place of business as mentioned in its registration certificate.

Latest Updates on GST registration

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

31st January 2021
1. Persons applying for Registration in Form GST REG-01 as SEZ unit and SEZ developer would now be required to provide the validity period, as per Letter of Approval (LOA)/Letter of Permission (LOP).
2. A functionality has been provided to registrants to upload the copy of Notification issued by MEA /State while applying for Registration on GST Portal in Form GST REG-13.
3. Aadhaar Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers.

31st December 2020
1. For Taxpayers applying for new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, instead of all.
2. A person registered as a GST Practitioner can now file an application for cancellation of their Registration, in Form GST PCT-06
3. While applying for a new Registration application, the taxpayers will now be shown some additional details related to the same PAN, in a table.
4. Immediately after initiation of GSTIN cancellation, the status of GSTIN for which cancellation is initiated will be shown as “Suspended” on the GST Portal.
5. Taxpayers can select the jurisdiction of CBIC and states/UTs on the basis of PIN code

20th August 2020
An option is given for Aadhaar authentication while obtaining the GST registration. The rules are amended with effect from 21st August 2020 as follows:
1. In case the aadhaar authentication is opted for, it must be completed while submitting the application. The date of application is earlier of the date of aadhaar authentication or fifteen days from the submission of the application in Part B of Form GST REG-01.
2. For the rest of the applicants, physical verification of place of business will be carried out, including document verification, as the case may be, with permission.
3. Cases of deemed approval have also been listed.

Click here to know more about aadhaar authentication.

27th June 2020
The time limit for completion or compliance has been further extended to 31st August 2020, where the time limit falls between the period from 20th March 2020 to 30th August 2020. But it does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

3rd April 2020
The time limit for completion or compliance has been extended to 30th June 2020, where the time limit falls between the period from 20th March 2020 to 29th June 2020. It does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

What is a GST registration certificate?

A GST registration Certificate is proof of being registered under GST in India. Every business whose turnover exceeds the specified threshold is required to get registered under GST. They must apply for obtaining registration on the GST portal. It is issued in Form GST REG-06 and can be downloaded only through the portal as no physical certificate is issued by the Authorities.

This certificate remains valid till it is surrendered or cancelled. 

What does the GST law say on the display of a GST registration certificate? 

The registration certificate obtained shall be displayed at the primary place of business along with every additional place of business as per Rule 18 of the CGST/SGST Rules. 

Rule 18(1) of the CGST/SGST Rules- This rule requires all registered taxpayers to display their registration certificate at a prominent location at their principal place of business along with every additional place of business. The word prominent location has not been defined under the GST law but it can be assumed a place where a customer/visitor can see the Registration certificate. Usually, a taxpayer displays his registration certificate by getting it framed or pasted on a wall at the entrance.

Rule 18(2) of the CGST/SGST Rules- This Rule requires all registered taxpayers to display their GSTIN on its name board at its principal place of business along with every additional place of business. Usually, taxpayers get the GSTIN written on its name board at the entrance or paste an A4 size paper having GSTIN written on it at the entrance.

Display of GSTIN on the name board

The main purpose of this requirement is to ensure that every customer/visitor gets to know that the concerned entity is registered under GST and thus can ask for a valid tax invoice. The sale of goods or services without the issuance of an invoice is an offence under Section 122 of the CGST Act. This is a way to keep a check on the taxpayers and ultimately helps to avoid tax evasion.

What are the special provisions for composition taxpayers?

All taxpayers registered under the composition scheme have to meet different requirements with regards to the display of GSTIN which are stated below-

1. Invoice- All composition taxpayers are required to issue a Bill of Supply and it must contain the words ‘composition taxable person not eligible to collect tax on supplies’. The bill of Supply should be issued without any IGST, CGST, SGST.
2. Place of business- A composition taxpayer shall mention the words ‘Composition taxable person’ on the signboard at the principal place of business along with every additional place of business.
3. Name board at its place of business- On its business name board, the composition taxpayer must specify the words ‘Composition taxable person’ along with its GSTIN.

What is the penalty for not displaying the GST registration certificate or GSTIN?

No separate penalty is specified under the GST Act for non-display of GST registration certificate or GSTIN. But, as per section 125 of the CGST Act, a general penalty is applicable for non-compliances for which a specific penalty is not mentioned. Thus, a maximum penalty of Rs.25,000 is applicable.

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