All businesses whose turnover exceeds Rs. 40 lakh (for goods suppliers) and Rs. 20 lakh (for services providers) have to get GST registration in India. The limit is half (i.e. Rs 20 lakh for goods suppliers and Rs. 10 lakh for services providers) for Special Category states. Also, under the GST Act, some other criteria’s have been listed, entities falling under those, must get GST Registration Certificate Copy for themselves.
Every taxable person in GST gets a copy of GST Registration Certificate, upon getting registered with GST. This is Form GST REG-06. This Form is accompanied by 2 Annexures (Annexure A and Annexure B).
The government does not issue any hard copy of the Certificate. Further, the only way to download your copy of the Certificate is through the GST online portal. You can download the certificate from the portal if you have GST Registration.
Therefore, the signature of the sanctioning authority is not visible on the certificate. The system generated document itself is a valid proof of registration.
It is mandatory for you to keep a GST Registration Certificate copy in the premise of the business at all point in time. And it must be displayed in all branches, too.
In case of a composition supplier, the words “composition supplier, not eligible to collect tax” must also be displayed prominently.
Contents of a GST Registration Certificate Copy
A copy of GST Registration Certificate includes below details:
GSTIN: A Goods and Services Identification number is given to every registered taxpayer which is also known as GSTIN. It is a 15-digit number, the first two digits are the state code, later 10 digits are PAN (Permanent Account Number), the 13th digit is the Entity number of same state PAN holder, The 14th Digit comes by Default. And the 15th Digit is Checksum digit.
Company Name: The first row will have the legal name of your company.
Trade Name: The next row will include the trade name. If the trade name is different than the company name.
- Address: The address of the registered office is contained here.
Date of liability: On which date your company became liable to get a copy of GST Registration Certificate. The effective date of registration is known as the date of liability.
Period of Validity: This section shows the period of validity – this includes the start date and the end date of the validity of your GST Registration. Casual taxable persons and Non-Resident taxpayer have an expiry date. Certificate for normal taxpayers does not have an expiry date.
Types of registration: Here the type of the taxpayer will be shown. You may be a Regular or Composition dealer. You may be a Foreign non-resident taxpayer, an Input service distributor, an E-commerce operator or even Government department and UN bodies.
- Particulars of Approving Authority: Whether your business is registered under SGST, CGST or IGST.
Signature: Here the Digital Signature will be displayed.
Details of the Approving officer will be mentioned at the end. The details will include the Name, Designation, and Jurisdiction under SGST, CGST or IGST.
And, finally, the Date of issue of your copy of GST Registration certificate.
An example of GST Registration Certificate, Annexure A, is given below:
Additional Places of Business
Under GST, every branch of the business, engaged in the supply of goods or services is required to be registered. Therefore, if more than one branch is registered, the details of all other branches have to be provided in the GST Registration Certificate under “Additional Places of Business “. Small Business with only one address, will not have any information on this page.
In Annexure-B of the GST Registration Certificate, details about the promoters of the business are provided. The name, photo, and designation. In case of a proprietorship firm, there would be only one promoter. In the rest of the business structures, including private limited company, there would be more than one promoter.
A Provisional Certificate of GST Registration
The copy of the GST registration certificate displayed above is a sample that has been approved and is final. However, generally, a Provisional GST Registration Certificate is issued before the issue of this final GST certificate. An example has been provided below. You can use the Provisional GST registration certificate, as well as Provisional GSTIN, provided with it, for operations.
This Provisional GSTIN will become the final GSTIN when you get your copy of the Final GST Registration Certificate. A Provisional Certificate will contain details of VAT registration or Service Tax Registration held by your business.
It is necessary for every registered taxpayer to have this certificate in the business premise available all the time. Also, you must start generating and issuing Sales Invoices compliant with GST.
For any help or advice regarding GST, please feel free to consult our team of professionals at LegalRaasta. They will guide you through easy GST Return Filing. Other than GST Software, we also provide Bookkeeping Software and ITR Software to businesses.
Give us a call at +91 8750008585 or send your query to [email protected].
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