One of the key actions the government has taken to transform India's taxation system into a single national tax is the introduction of the GST. Multiple taxes were eliminated or combined into a single tax structure by the GST. According to this system, any organisations engaged in purchasing, selling, or providing goods or services exceeding a predetermined threshold or requirements must register under GST. If you have filled out and submitted the GST registration form, you will be given a GST certificate. Those with a GST registration certificate are required by law to display the certification at their place of business conspicuously. The process of downloading a GST certificate is rather simple. This article examines how to download the GST certificate from the GST Portal.
Did you know?
You can find an organisation’s GST number by searching with their PAN on the GST portal.
What is a GST Registration Certificate?
- Every successful GST registration recipient receives a GST registration certificate in Form GST REG-06, which lists the primary and additional places of business and the GST Identification Number (GSTIN). The registration certificate is available for download on the GST Portal; the government does not print physical certificates.
- Those required to get a GST registration certificate include:
- Regular taxpayers, TCS and TDS claimants under the GST,
- anyone required to get a unique identification number under Section 25(9) of the CGST Act,
- non-resident taxpayers, including those offering OIDAR services, and taxpayers who migrated from the pre-GST rules are included in this category.
Before forwarding the certificate to the taxpayer, the confirming tax officer either signs it or verifies it using EVC.
- The taxpayer must present this certificate at both his/her main location of the business and any additional locations mentioned on the GST Registration Form. It is outlined in CGST Rule 18(1), and any disobeying is subject to a fine of an amount up to ₹25,000.
- The GST portal enables the taxpayer or user to download a new GST registration certificate with the updated details whenever there is a change to the GST registration details.
Contents of GST Registration Certificate
The main certificate, Annexure A and Annexure B are all included in the GST registration certificate. The following is a list of the primary GST registration certificate's contents:
- Trade name and legal name of the taxpayer, along with GSTIN
- Type of Business Constitution
- Address of the Principal Place of Business and Starting Date of Liability
- Validity Period. Typically, the "From date" field contains a date. Regular taxpayers, however, would not have a date listed for "To date." That would occur in situations involving transient or non-resident taxpayers.
- Registration type
- Information about the approving authority, including name, title, jurisdiction, and signature.
- Date the certificate was issued on.
The information can be found in Annexure-A as follows:
- The official name
- A brand name (if found)
- Additional Business Locations
The information can be found in Annexure-B as follows:
- The official name
- A brand name (if applicable)
- Information on the owner, partners, Karta, managing and full-time directors, the board of trustees, etc., including a picture, their names, their positions, and which states they are residents of.
How Can I Get a GST Registration Certificate?
You can get your GST registration certificate by following the steps below:
- Access the GST portal and by going to www.gst.gov.in.
- Register on the site with required details.
- Next, enter the relevant details and submit an application for GST registration.
- The registration will be approved following the proper officer's application verification.
If the application is submitted within thirty days of the day on which the obligation for registration arises, the registration would take effect as of that date. The GST registration, however, is valid from the date of registration grant if the submission is delayed.
In some cases, subsequent submissions of bank account information may occur. This submission must be finished before the latter of two deadlines. Namely, the required date for filing the return in form GSTR-3B or forty-five days after the date the registration was granted.
How to Download the GST Registration Certificate in Steps
You need to be able to log into your GST account in order to download the GST registration certificate. Soon after you have the details for your GST Portal account, complete these steps:
Step 1: Go to https://www.gst.gov.in/ to access the GST India portal.
Step 2: To access the user id and password screen, click the "Login" button.
Step 3: In the required field, enter the correct "Username" and "Password" information as well as the captcha, and then click "Login".
Step 4: Select the Services -> User Services -> Download/View the Certificate.
Step 5: Click the "Download" option to get the certificate. All of the information about the tax transactions is contained in the certificate.
Also read: Inspection, Search and Seizure Under GST
Sample Certificate of GST Registration
Here is an example GST registration certificate for your use:
Validity Period of GST Registration Certificate
Regular taxpayers receive certificates of GST registration that never expire. Therefore, the GST registration would remain valid so long as it was not given up or revoked by the GST authorities.
The validity is limited to a maximum of 90 days in the case of a casual taxable person GST registration or an out-of-state taxable person GST registration. When the GST certificate's validity period expires, the taxpayer can renew or extend its validity.
How Can a GST Registration be Modified?
The taxpayer can make changes to the core fields of their registration, on the GST site if any information on the GST registration certificate is incorrect. However, the Tax Officials must approve any changes to the core field before a fresh, revised GST registration certificate may be downloaded. Core fields in a GST registration certificate include some of the following:
- Any modification to the company's legal or trade name that does not involve a PAN change
- Principal business location
- Additional Business Location (Other than the change in State)
- Changes to the number of partners, Kartas, Managing Directors, full-time Directors, board committees of associations, trustees' boards, chief executive officers, and other positions, etc.
The steps listed below can be used to make changes to the core field:
- Use the GST Portal.
- Use login information to access the GST Portal.
- Click the link under Services> Registration>Core Fields to amend your registration.
- Any essential fields should be updated with the necessary adjustments.
- Select the Verification checkbox under the Verification tab.
- Select the authorised endorser from the drop-down list next to their name.
- Enter the location's name in the Place field.
- You must use an E-Signature, Digital Signature Certificate (DSC), or EVC to digitally sign the application after completing the Amendment of the Registration form.
Following the application for updation, the applicant will receive notification by SMS and email message as to whether the application has been approved or refused. The applicant can access and download the approval order (REG 15) on the GST portal after the application has been approved. Additionally, the Portal must have a function for downloading registration certificates with updated information on them.
The taxpayer may update the GST registration certificate on the GST portal with the necessary paperwork within 15 days. The application for amendment is automatically erased or rejected if a taxpayer does not provide the necessary papers. The taxpayers are notified by text message, email, or both when the certificate's amendment application is approved. Along with the approval order, the updated GST registration certificate will be made accessible. Follow Khatabook for the latest updates, news blogs, and articles related to micro, small and medium businesses (MSMEs), business tips, income tax, GST, salary, and accounting.