What are the GST certificate and its use
Anyone who is a taxpayer and has successfully registered under GST is issued a GST registration certificate in form GST REG-06. This certificate can be downloaded only from the online GST portal of the government as the govt. The government does not issue any physical certificate.
This certificate must be displayed at the taxpayer’s primary place of business and any additional locations listed on Form GST REG-06. This is spelt out in CGST Rule 18, and failure to comply can result in a fine of up to Rs.25,000.
The certificate does not have any time limit for its expiry. The GST registration remains valid as long as it is not surrendered or cancelled. Because the GST registration is only valid for a maximum of ninety days for a casual taxable person.
How does a GST Registration Certificate look like
After you have downloaded the certificate from the official site it will look like this:-
If any additional places of business were declared at the time of GST registration, they are listed in Annexure A. The Avenue A certificate is listed as under
The list of persons in charge for the taxpayer is included in Annexure B, along with their name, designation, state of residence, and photograph. The list may include proprietors or partners, Karta or Managing Directors, full-time Directors, members of the Managing Committee of an Association of Persons, or members of the Board of Trustees, and so on.
All businesses that supply goods and turnover more than INR 40 lakh in a fiscal year must register as average taxable persons. However, if you own a business in the northeastern states of J&K, Himachal Pradesh, or Uttarakhand, the threshold limit is INR 10 lakh.
In addition, regardless of their annual revenue, the following businesses must register for GST:
- Input Service Distributor / Casual Taxpayer (ISD)
- A taxpayer who is not a resident of the United States
- Supplier of goods and services from another state
- Any service provider who sells goods through an e-commerce portal
- The person coming under the reverse charge mechanism must pay tax.
- Deductor of TDS/TCS
- Provider of online data access or retrieval services
Who can Download GST Certificate?
Anyone who meets the eligibility requirements can apply for GST registration on the GST portal by going to www.gst.gov.in in a web browser. The registration will be approved once the appropriate officer has appropriately verified the application.
What is the process to download GST Registration Certificate
- Log in to the official GST portal provided by the government of India
- Now, Go to services >User Services >View >Download Certificate.
- Click on the ‘Download’ icon given there.
- Open the pdf file downloaded
- now print the PDF out
- Display the printed certificate prominently in all of your State or UT locations.
FAQ’S On GST
✅ How much does the GST number cost?
✅ How long does it take to get GST certificate?
✅ What is the limit of GST registration?
Rs. 20 lakhs is the max limit of GST registration.