In this article we shall understand the step wise process to how to download GST registration certificate. Every person whose turnover exceeds the threshold limit for GST registration is required to get registered under GST. However, in some cases registration is required to obtained mandatorily irrespective of turnover. Click here for further details.
Every taxpayer who has been successfully registered under GST is issued a GST Registration Certificate in Form GST REG-06. This Certificate contains the GSTIN of the taxpayer, along with other details of the taxpayer’s business.
In case you are a registered taxpayer, you can also download the GST certificate from the GST portal. The registration certificate is available for downloading only on the GST Portal, and the government / GSTN does not issue any physical GST certificate.
Here is a step-by-step process to how to download GST Registration Certificate:
Step 1 – Login to GST Portal.
Step 2 – Go to ‘Services’ > ‘User Services’ > ‘View/ Download Certificate.
Step 3 – Click on the ‘Download’ icon.
The certificate contains all the details of the business. On the first page, basic details like name, address, and date of registration of the business are displayed.
The second page is ‘Annexure A’ which contains details of any additional place of business.
The third page ‘Annexure B’ has information of the person-in-charge of the business.
Time Limit/Validity of GST Registration Certificate
GST registration certificates issued to regular taxpayers do not have an expiry. Hence, as long as the GST registration is not surrendered or cancelled by GST authority, it would continue to remain valid.
However, in case of casual taxable person GST registration or non-resident taxable person GST registration, the validity is restricted to a maximum of 90 days. The taxpayer can extend the validity of the GST certificate or renew at the end of the validity period.
Penalty for not displaying the GST registration certificate or GSTIN
The taxpayer is required to display GST Registration certificate at his primary place of business, as well as other additional places of business listed in the Form GST REG-06 otherwise penalty can be levied.
No separate penalty is specified under the GST Act for non-display of GST registration certificate or GSTIN. However, section 125 of the CGST Act states that a general penalty can be imposed for non-compliances when a specific penalty is not mentioned. Thus, the department can impose a maximum penalty of Rs.25,000 in case of non-display of GST registration certificate by taxpayer.
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