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.

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.

GST Registration Certificate

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
  • Registration Number.
  • Legal Name.
  • Trade Name (if any).
  • Constitution of the business.
  • Address of the Principal Place of Business.
  • Date of liability.
  • Period of Validity (Notably, the same is applicable only in case of registration of a casual taxable person or non-resident).
  • Type of registration.
  • Particulars of the Approving Authority.
  • Date of issue of Certificate.
2 Annexure- A
  • GSTIN.
  • Legal Name.
  • Trade Name (if any).
  • Details of Additional Places of Business.
3 Annexure- B
  • GSTIN.
  • Legal Name.
  • Trade Name (if any).
  • Following details of proprietor, partners, Karta, managing and whole-time director, the board of trustees, etc.-
  • Photo,
  • Name,
  • Designation/ Status, and
  • A resident of State.

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.

Author Bio

Qualification: CA in Practice
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 841
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031