You have set up your office in Maharashtra and you are not displaying your GST number on your board outside your office? Then be aware because you might get penalty notice from the department if anyone complaints against you. You are thinking why? In this article we are answering the most important but ignorant question of GST i.e. why GST number is mandatory to display on board outside our office?

Extract of Rule 18 of Maharashtra Goods and Service Tax Rules:

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.-

(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

Displaying GSTIN on Board

Is GST Number is Mandatory to Display on Board?

As per Rule 18 of Maharashtra Goods and Service Tax, every registered person who has opted GST Registration under Maharashtra then that person has mandatorily display their registration number on name board in a prominent location at his principal place of business and at every additional place or places of business.

What are the Consequences for Not Displaying GSTIN on Board?

As per Section 125 of CGST Act, 2017, any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees.

This is a general penalty under CGST Act. Since there is no specific penalty for this contravention this will covered under general penalty.

Hence, if any registered person fails to display GSTIN on board, he will be liable to pay penalty u/s 125 of CGST Act of Rs. 25,000/-

To conclude this article, I just wanted to say that if you are taking registration under GST in state of Maharashtra, then no matter whether it is voluntary or compulsory or under composition scheme you have to mandatorily display GSTIN on Board.

More Under Goods and Services Tax

3 Comments

  1. CA. Akash agarwal says:

    If any registered person fails to display GSTIN on board, he will be liable to pay penalty u/s 125 of CGST Act of Rs. 25,000/- and also Rs. 25,000/- under 125 of SGST Act.
    so, total penalty amount is 50,000/-.

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