GST Registration Certificate is given to GST-registered individuals. Those that have a GST registration certificate are expected to show it prominently in their place of business. The method of obtaining a GST certificate is relatively simple. In this post, we’ll go over how to get your GST certificate from the GST Portal.
Introduction to GST Registration Certificate
- Introduction to GST Registration Certificate
- GST registration certificate Amendments
- Who all can apply for GST Certification?
- Rules regulating the issuance of a registration certificate in Form GST REG-06-
- Benefits of a GST Certificate
- Details under the GST certificate
- Steps to Download GST Registration Certificate
- Displaying the process of GST Registration Certificate and the GSTIN
- GST Registration Certificate Validity
- GST Registration Process at a glance
- Modifications that are possible in GST Registration
- How Can You do Changes to GST Registration Certificates?
- Cancellation of GST registration certificate
A GST registration certificate in the form GST REG-06 is given to any taxpayer who has successfully registered under GST.
The registration certificate is only available for download on the GST Portal, and no physical certificates are issued by the government.
Regular, TDS and TCS applicants under GST, those required to obtain a unique identification number under Section 25(9) of the CGST Act, non-residents, including those providing OIDAR services, and taxpayers who migrated from pre-GST laws are all examples of taxpayers.
This certificate must be shown at the taxpayer’s primary place of business, as well as any additional places of business specified on Form GST REG-06.
This is spelled out in CGST Rule 18, and any violation will result in a fine of up to Rs.25,000.
If issued to all normal taxpayers, the certificate does not have an expiration date.
The GST registration remains valid as long as it is not surrendered or canceled.
The registration certificate of a casual taxable individual becomes invalid after ninety days since the GST registration is only valid for ninety days.
However, at the end of the validity period, the taxpayer may extend or renew it.
GST registration certificate Amendments
According to Section 28, the proper officer may approve or reject amendments to the registration particulars within 15 common working days of the date of receipt of the application for amendment, based on such information furnished either by the registrant or as ascertained by him.
It should be noted that only certain core fields of information require permission from the proper officer to be amended, whereas the certificate of registration will be amended upon submission of an application in the GST common portal for the remaining fields.
Who all can apply for GST Certification?
According to Section 22 of the CGST/SGST Act 2017, any supplier who makes a taxable supply, that is, a supply of products and/or services that are subject to GST, and whose aggregate turnover in a financial year exceeds the threshold limit of twenty lakh rupees, is required to register in the state or union territory of Delhi or Puducherry from which the taxable supply is produced.
Sec 24 of the CGST Act defines those types of suppliers who must register for GST even if their total turnover is less than the threshold limit of 20 lakh rupees.
Rules regulating the issuance of a registration certificate in Form GST REG-06-
Rule 10 of the Central Goods and Services Tax Rules, 2017 governs the issuance of a registration certificate in Form GST REG-06.
The law reads as follows:
- A registration certificate in Form GST REG-06 will be issued once the GST registration is granted.
- The credential would protect the primary business location as well as any additional locations.
- The proper officer will sign and validate the certificate using an electronic identification code.
Benefits of a GST Certificate
Per GST-registered business unit enjoys the following advantages:
- He or she will be recognized as a legitimate supplier of products or services, which will improve business reliability and credibility.
- If you sell to businesses, you’ll need a GST certificate.
- He or she would be legally permitted to collect tax from consumers and, as a result, to compensate the procurers or beneficiaries for the taxes received on the products or services rendered.
- Have the option of claiming an input tax credit for taxes paid on gains as well as taxes paid on the supply of goods or services.
- At the national level, uninterrupted flow of the input tax credit from dealers to receivers.
- Exporters are liable for a GST refund.
Details under the GST certificate
Once the download is finished you can understand the following details of the company from the GST registration certificate
- The 1st page covers basic details like
- A type of business
- Registration Dates
- The validity period of the company.
- Certificate of Registration
- The 2nd page includes details of any additional place of company and it forms the part of ‘Annexure A.’
- Legal Name.
- Trade Name (if any).
- Details of Additional Places of Company.
- The 3rd page includes ‘Annexure B’ which covers information on the Persons in Charge of the company registration certificate.
- Legal Name.
- Trade Name (if any).
- Following details of proprietor, partners, Karta, managing and whole-time director, the board of trustees, etc.-
- Designation/ Status, and
- A resident of State.
Steps to Download GST Registration Certificate
You must have access to your GST account in order to download the GST registration certificate.
Follow the steps below once you have your GST Portal account details:
STEP 1: Go to https://www.gst.gov.in/ and open the GST India portal.
STEP 2: Go to the username and password page by clicking the ‘Login’ button.
STEP 3: Click ‘Login’ after entering the correct ‘Username’ and ‘Password’ credentials, as well as the captcha, in the appropriate area.
Phase 4: Pick Services –> User Services –> View/ Import Certificate from the drop-down menu.
Phase 5: To download the certificate, press the ‘Download’ button on the phone.
The certificate provides all of the knowledge about the tax transactions.
Displaying the process of GST Registration Certificate and the GSTIN
The GST Registration Certificate must be shown at the business’s main location for all organizations registered under the GST regime.
Along with that, the company must show the certificate in all additional places of operation, such as an office, a store, and so on.
The GST certificate may also be shown near the billing section or at the entrance.
Noncompliance with these disclosures can result in penalties being levied on the defaulting entity.
GST Registration Certificate Validity
Standard taxpayers’ GST registration certificates do not have an expiration date.
As a result, the GST registration will remain valid as long as it is not surrendered or canceled by the GST authority.
The validity of a casual taxable person GST registration or a non-resident taxable person GST registration, on the other hand, is limited to 90 days.
The taxpayer has the option of extending the validity of the GST certificate or renewing it when it expires.
GST Registration Process at a glance
In the unlikely event that you have not yet registered for the Goods and Services Tax and are willing to know the step-by-step procedure on how to register under the Goods and Services Tax, the GST registration process is as follows
- Visit the GST India Portal and search for the Register Now tab.
- Complete the following information in Part-A of Form GST REG-01 for GST Registration.
- PAN, mobile number, email ID, and state registration
- You will receive a temporary reference number (TRN) on your mobile phone and E-mail after OTP verification.
- After successful verification, the user will be required to complete Part-B of Form GST REG-01 duly signed using DSC or EVC and upload the required documents specified by the type of business.
- After submission, the information will be made on the prescribed form GST REG-02.
- The User may be required to specify or produce the documents as required by the department under Form GST REG-03, such documents and particulars must be submitted on the prescribed GST REG-04 Form within 7 working days.
- The application may also be liable for refusal if the department finds any errors or incorrect information. The user will experience the same intimacy in Form GST REG-05.
- Finally, you will be issued with a registration certificate by the Department of Goods and Services after confirmation and approval on Form GST REG-06.
Modifications that are possible in GST Registration
Let’s talk about what changes can be made before we get into these procedures and measures.
- A change in the business name that does not necessitate a change in the PAN.
- A change in the company’s primary venue.
- The addition of the Additional Place of Business to the ‘Annexure A’.
- Changes in ‘Annexure B’ relating to the Person in Charge of the Company, such as the addition of partners or directors, the resignation of the Managing Director, and so on.
- Changing an approved mobile phone number or email address, which can be done through the portal with a simple OTP verification.
How Can You do Changes to GST Registration Certificates?
If any GST registration certificate details are incorrect, the taxpayer may begin to amend the main field in the GST component. Correction of the coral field requires the approval of Tax Officials and if approved a new GST certificate will be downloaded. Some of the key categories in the GST registration certificate are:
- Any change in the official name/trade name of the business, which does not include a change in the PAN
- The main business area
- Additional Business Area (Without Changes in Government)
- Addition or removal of partners / Cart / Executive Directors and full-time Director / Members of the Executive Committee of Organizations / Board of Trustees / Chief Executive Officer or equivalent
Main field amendment can be initiated by following the steps below:
- Access the GST Portal.
- Login to GST Portal for official certifications.
- Click Services> Registration> Amendment to Core Fields Registration link.
- Review the required changes to any required fields.
- On the Verification tab, select the Verification check box.
- In the name of the authorized drop-down list, select the authorized signature.
- In the Location field, enter a place name.
- After completing the Registration Amendment application, you need to sign the application digitally using the Digital Signature Certificate (DSC) / E-Signature or EVC.
- Following the amendment of the application, the applicant will receive the status of the application when it is approved or rejected by SMS and notification by email message. After approval of the application, the applicant can view the approval order (REG 15) and can also download the order from the GST website. Portal will also provide you with a download of the registration certificate feature containing the details amended from the certificate.
Cancellation of GST registration certificate
Any registration granted under this Act may be canceled by the relevant authority, in the circumstances specified in section 29 of the CGST / SGST Act. The relevant authority, either at its own request or at the request made, in the prescribed manner, by a registered taxpayer or his or her legal heirs, in the event of the death of such person, may cancel the registration, thereby within the prescribed period. Subject to the registration rules, a cancellation order will be issued within 30 days from the date of receipt of the response to SCN or from the date of receipt of the cancellation request.
Such circumstances include a breach of any of the provisions of the CGST Act or the rules set out below, of not including the seller’s tax return three consecutive tax returns or failure to submit forms by the regular taxpayer for a continuous period of 6 months, and do not start working for six months, However, before canceling the registration, the relevant authority must follow the principles of environmental justice.
The necessity to show a GST registration certificate is covered by rule 18(1) of the Central Goods and Services Tax Rules, 2017.
Any registered person is required by law to show his or her GST registration certificate in a prominent position at his or her principal place of business. For more aspects associated with GST Certificate, you can log in to our website services LegalRaasta.Our expert team will be happy to help you in GST registration, Company Registration, Trademark Registration, and its services relatable. You can easily download our app on android mobiles LegalRaasta APP. Also, you can give us a call at 8750008585 and feel free to send your query on Email: firstname.lastname@example.org