The biggest change of the year 2017 in India is the goods and services tax. It is one of the kinds of changes which completely alter the Indian tax system. There was a lot of opposition when this change was introduced in India but finally we have the Goods and Services Tax Act of 2017. It is a compilation of almost all the indirect taxes into one single document. There are different types of GST registration that have been given under the GST law. One needs to register its business as per the applicability. After the registration process gets completed the applicant will get the GST registration certificate. This registration certificate is sent via email. In any case if one did not get this on email, he or she can download it from the official portal of the goods and services. Present blog is all about the GST registration certificate uses and process to download the same.
What is a GST Registration Certificate?
Once the applicant has applied for the goods and services tax registration, he or she will get a document after the valid registration as a proof of registration. In the same document a 15-digit GST number of the taxpayer has been given. This document which one got after the valid registration is known as certificate of GST registration. Goods and services department after the completion of the registration process sent this through email to the applicant. But in any case if you missed out, you can download it from their website. With respect to GST there are two things which one must know as a taxpayer. These two things include the GST registration certificate used and the process to download it.
Contents of the GST Registration Certificate
This certificate of registration comes in two annexures: Annexure A and Annexure B, with some basic information. Some of the key information with respect to this certificate of goods and services is mentioned below:
Basic Details
- The GSTIN that is Goods and Services Tax Identification Number of the taxpayer
- Trade name of the entity
- Legal name of the entity
- Type of business constitution has been mentioned. It basically means the type of your entity. It can be a partnership, a private limited company or one person company, proprietorship, trust, etc.
- Registered address of the business as per the business address proof has been mentioned on the certificate
- Date of Liability is also mentioned on the registration certificate of GST
- Period of Validity has been mentioned . The “From date” typically includes a specified date. However, it’s worth noting that “To date” is not applicable for regular taxpayers; instead, it is only relevant for cases involving casual taxable persons or non-resident taxable persons.
- Next is the type of registration. There are two type of registration under the GST that includes registration as regular tax payer and the registration under the composite scheme
- Particulars with respect to the approving authority like name, designation, jurisdictional office, and signature has been also mentioned on the certificate of registration
- Date of issuing the certificate is also mentioned
Details in Annexure-A
- GSTIN, its full form is Goods and Services Tax Identification Number
- The legal name of the entity
- The trade name of the entity
- Additional places of business other than the registered business address
Details in Annexure-B
- GSTIN its full form Goods and Services Tax Identification Number
- The legal name of the entity
- The trade name of the entity if applicable
- Provide details about the individuals responsible for the business, including their photographs, names, roles, and the state in which they reside. This can include the proprietor, partners, Karta, managing and whole-time director, the board of trustees, or any other relevant individuals.
What are the Uses of Certificate of GST Registration?
If you are thinking that the GST number is important but not the GST Certificate, you are wrong. There are multiple GST registration certificate uses, due to which it has been issued by the authority. Some of the key GST registration certificate uses are given below:
- As per the Rule 18(1) of the CGST it is mandatory for the business owners to publish or display the certificate of registration of GST at its business place. In case of multiple business places it is required to be displayed in multiple places.
- Certificate of GST registration saves one from penalties and fines. For example if certificate is not displayed on the business places then penalty up to Rs. 25000/- can be levied on the taxpayer
- It creates goodwill and trust in the market
- It increases the reliability and credibility of the business between the customers in the market
- While completing various other legal compliances, sometimes authorities ask for the same. Hence it can be said that it is a document which is required to complete other legal or financial compliances of the business.
How to Obtain Online GST Registration Certificate?
Follow the steps given below to obtain the registration certificate for goods and services in India:
- The very first step towards the registration of GST is to check the eligibility and collect all the required documents
- Go to the GST Common Portal and create an account.
- Once you’ve logged into your GST portal account, you need to complete the GST application for the registration and that application is available in the Form GST REG-01.
- Upload all the required documents as per the specifications provided on the portal.
- Complete the verification of the mobile number as well as e-mail
- After filling out the application one needs to check it twice
- After checking it, submit the application electronically through the portal.
- The GST department may review your application and request additional information or clarification if needed. You may need to respond within a specified time frame.
- In some cases, a tax officer may conduct a physical verification of your business premises.
- Once the application is approved, you will be issued a GST Identification Number (GSTIN) and a GST certificate.
Process to Download Certificate of GST Registration
Follow the steps given below to get the certificate of GST Registration Online:
- Go to the official GST portal of the government of India
- Login through the credentials you got when you registered yourself
- After logging in, you will be directed to your dashboard.
- Look for the “Services” tab and click on it.
- In the Services section, select “User Services.”
- Under User Services, choose the “View/Download Certificates” option.
- Locate the “GST Registration Certificate” option and click on it.
- Once you click on the “GST Registration Certificate” option, your GST certificate will be displayed on the screen.
- In the end one can download the certificate of registration by just one click on the “Download” button. The certificate will be in PDF format.
Conclusion
There are a number of GST registration certificate uses due to which one must register itself under the GST law. It is issued to businesses upon successful registration. This certificate holds significant importance as it must be prominently displayed at the business premises and failure of which can result in penalties. Beyond legal compliance, the GST certificate also builds goodwill and trust in the market, enhancing a business’s credibility with customers. It is often requested during various legal and financial transactions, making it an essential document for businesses. To obtain it, businesses need to check eligibility, collect required documents, and complete the GST registration application online through the official GST portal. Once approved, the GST certificate can be downloaded from the same portal, ensuring businesses are compliant and trusted in the dynamic world of Indian taxation.
