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

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

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.

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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