Every person registered under Goods and Services Tax (GST) is issued GST registration certificate in Form GST REG-06. The registered person can download the GST registration certificate in Form GST REG-06 only from the GST portal (i.e. no physical copy is made available by the department).
The present article explains the entire gist of GST registration certificate being issued in Form GST REG-06.
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Provisions governing the issuance of registration certificate in Form GST REG-06-
Rule 10 of the Central Goods and Services Tax Rules, 2017 covers the provisions relating to the issue of the registration certificate. The rule states as under-
- When the GST registration is granted, a registration certificate in Form GST REG-06 will be issued.
- The certificate will cover the principal place of business and additional place/ places of business.
- Such certificate will be duly signed/ verified through electronic verification code by the proper officer.
Steps to download the GST registration certificate-
The taxpayer is required to follow the below steps in order to download the GST registration certificate-
STEP 1 – Visit the GST portal i.e. https://www.gst.gov.in/.
STEP 2 – Click on ‘Login’.
STEP 3 – Enter the appropriate ‘Username’ and ‘Password’. Type the given characters and click LOGIN.
STEP 4 – Navigate the below path-
Services > User Services > View/ Download Certificates
STEP 5 – Click on Download arrow appearing against Form No. GST REG-06.
By following the above steps, the taxpayer will able to download the GST registration certificate in PDF format.
Coverage of GST Registration Certificate in Form GST REG-06-
Following table briefly explains the parts and contents of GST registration certificate in Form GST REG-06-
| Sr. No. | Different parts of the GST registration certificate | Contents of the different parts of the GST registration certificate |
| 1 | Registration Certificate |
|
| 2 | Annexure- A |
|
| 3 | Annexure- B |
|
Display of GST Registration Certificate-
Provisions of rule 18(1) of the Central Goods and Services Tax Rules, 2017 deals with the requirement of display of GST registration certificate. As per the rule, every registered person is mandatorily required to display the GST registration certificate in the prominent location at his principal place of business.
Additionally, he is also required to display the GST registration certificate at every additional place/ places of the business.
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