GST Registration Certificate: All You Need To Know

CA Sandeep Kanoi 25 Aug 2018 14,049 Views 1 comment Print Goods and Services Tax | Articles

Goods and Service Tax has just completed its first anniversary. Goods and Service Tax is considered to be the biggest tax reform in India. The current article tries to impart the knowledge of provisions connected with the GST registration certificate and amendments thereon.

As per rule 18 of the Central Goods and Service Tax (CGST) Rules, 2017, every registered taxpayer is required to display the GST registration certificate in a prominent site at the principal place of business and also at every additional place of business.

Page Contents

Relevant Form Of GST Registration Certificate
Online Procedure To Download Gst Registration Certificate
Details Contained In GST Registration Certificate
Validity Period of GST Registration Certificate
Amendment Of GST Registration Certificate
What is ‘Amendments of GST Registration Core Fields’?
What is ‘Amendments of GST Registration Non – Core Fields’?

Relevant Form Of GST Registration Certificate

GST registration certificate is issued in FORM GST REG-06. GST registration certificate is not provided in the physical hard copy. However, in order to get a copy of GST registration certificate, one needs to download the same online.

Online Procedure To Download Gst Registration Certificate

Following steps needs to be followed in order to download the GST registration certificate –

1. Visit https://www.gst.gov.in/.

2. Enter appropriate username and password.

3. Navigate the path services > user services > View/Download Certificates.

4. Click on the download icon and the registration certificate would be downloaded.

Details Contained In GST Registration Certificate

GST registration certificate is divided into three parts. Let us look into the details contained in all the three pages of GST registration certificate –

1. Details contained in the first page –

The first page consists of a registration certificate in FORM GST REG-06 and it contains basic details like –

Registration Number;
Legal Name;
Trade Name, if any;
Constitution of Business;
Address of Principal Place of Business;
Date of liability;
Period of validity (applicable only in case of a non-resident taxable person or casual taxable person);
Type of registration;
Particulars of approving authority;
Date of issue of the certificate.

2. Details contained in second page ‘Annexure A’ –

Second page i.e. Annexure A contains details of additional place of business.

3. Details contained in third page ‘Annexure B’ –

The third page i.e. Annexure B contains following details of Proprietor or Partners or Karta or Managing Directors and Whole-time Directors or Members of the Managing Committee of Association of Person or Board of Trustees etc. as the case may be –

Name;
Designation/ Status;
Resident of State.

Validity Period of GST Registration Certificate

In case of the normal taxpayer there is no expiry of GST registration certificate. Meaning thereby that GST registration would be valid till the GST registration is not surrendered by the taxpayer or GST registration has not been cancelled by the authority.

The validity period is applicable only in case of a casual taxable person and in case of the non-resident taxable person. The validity period in both the above-mentioned case is restricted to the period of maximum 90 days. However, the validity period can be extended or it can be renewed at the end.

Amendment Of GST Registration Certificate

Procedure for amendment of GST registration certificate is provided herein below –

1. Visit https://www.gst.gov.in/.

2. Enter appropriate username and password.

3. Navigate path services > Registration > Amendments of Registration Core Fields Link or Amendments of Registration Non – Core Fields.

4. Make the necessary changes by clicking on the Edit icon.

5. Enter a proper reason for amendment of information provided in core fields, in the REASON field.

6. Click on the SAVE button.

7. Select verification check-box.

8. Select the name of authorized signatory from the drop-down list.

9. Enter the name of a place.

10. Digitally sign the application form using Digital Signature Certificate or EVC.

What is ‘Amendments of GST Registration Core Fields’?

Following details of registration are known as core fields and for amendments in the same one has to select ‘Amendments of Registration Core Fields’ –

Legal name (if there is no change in PAN);
Addition or deletion of stakeholders;
Principal place of business (other than the change in state);
Additional place of business (other than the change in state).

What is ‘Amendments of GST Registration Non – Core Fields’?

Fields of the registration application other than core fields are known as ‘Non – Core Fields’.

It must be noted that amendments of registration to Non – Core fields are auto approved and the same does not require any action by the tax officials.