All businesses whose turnover surpasses Rs. 40 lakh (for goods suppliers) and Rs. 20 lakh in case of services providers) have to get GST registration done in India. The limit is half; Rs 20 lakh for goods suppliers and Rs. 10 lakh for services providers, for Special Category states. Also, under the GST Act, some other standards have been listed, units falling under those criteria, must get a copy of the GST Registration Certificate for themselves.
Every taxable person in GST gets a copy of the GST Registration Certificate, after getting registered with GST. This is Form GST REG-06. This Form comes with 2 Annexures (Annexure A and Annexure B).
The government does not provide any hard copy of the Certificate. Furthermore, the only way to download your copy of the Certificate is via the GST online portal; you can download the certificate from the portal if you have GST Registration.
Consequently, the signature of the sanctioning authority is not visible on the certificate. The system created the document itself as a valid proof of registration.
It is compulsory for you to keep a GST Registration Certificate copy on the premises of the firm at all points in time. And it must be shown in all branches, too.
In the case of a composition supplier, the words “composition supplier, not eligible to collect tax” must also be shown prominently.
Contents of a GST Registration Certificate Copy
A copy of the GST Registration Certificate includes the following details:
- GSTIN: A Goods and Services Identification number is assigned to every registered taxpayer which is also known as GSTIN. It is a 15-digit number, the first two digits are the state code, later 10 digits are PAN (Permanent Account Number), the 13th digit is the Unit number of same state PAN holder, The 14th Digit comes by Default. And the 15th Digit is the Checksum digit.
- Company Name: The first row will contain the legal name of your company.
- Trade Name: The next row will contain the trade name If the trade name is dissimilar to the company name.
- Business Structure: This row shows the business type you have registered your business as. There are different types of businesses such as Sole proprietorship, Partnership, Limited Liability Partnership (LLP), and many more.
- Address: The address of the registered office is given here.
- Date of liability: The date on which your company became liable to get a copy of the GST Registration Certificate. The operative date of registration is known as the date of liability.
- Period of Validity: This section shows the validity period – this includes the start and the end date of the validity of your GST Registration. Casual taxable people and Non-Resident taxpayers have an expiry date. A certificate for normal taxpayers does not have an expiry date.
- Types of registration: The type of the taxpayer will be shown here. You may be a Regular or Composition dealer, or a foreign non-resident taxpayer, an Input service distributor, an E-commerce operator, or even Government department and UN bodies.
- Particulars of Approving Authority: Whether your company is registered under SGST, CGST, or IGST.
- Signature: Here the Digital Signature will be shown.
- Details of the Approving officer will be stated at the end. The details will include the Name, Designation, and Jurisdiction under SGST, CGST, or IGST.
- And, at last, the Date of issue of your copy of the GST Registration certificate.
An example of GST Registration Certificate, Annexure A, is shown below:
(Central Goods and Services Tax)
(State Goods and Services Tax)
Additional Places of Business
Under GST, every branch of the business is required to be registered to be if it is engaged in the supply of goods or services. Therefore, if more than one branch is registered, the information of all other branches have to be given in the GST Registration Certificate under “Additional Places of Business “. Small businesses with only one address will not have any info on this page.
In Annexure-B of the GST Registration Certificate, details about the promoters of the business are stated: The name, photograph, and designation. In the case of a sole proprietorship firm, only one promoter would be mentioned. In the rest of the business ownership structures, including private limited company (PLC), there would be more than one promoter mentioned.
A Provisional Certificate of GST Registration
The copy of the provisional certificate of the GST registration certificate displayed above is a sample that has been approved and is final. However, generally, a Provisional Certificate of GST Registration is issued before the issue of this final GST certificate. An example of the same has been provided below. You can use the Provisional certificate of GST registration, as well as Provisional GSTIN, provided with it, for operational purposes.
This Provisional GSTIN becomes the final GSTIN when you get your copy of the Final Certificate of GST Registration. A Provisional Certificate of GST comprises the details of VAT registration or Service Tax Registration held by your business.
It is necessary for every registered taxpayer to have this certificate in the business premises available all the time. Also, you must start generating and issuing Sales Invoices compliant with GST.
It is very important for every registered taxpayer to have a certificate of provisional registration in the business premises to be available all the time. Also, generating and issuing Sales Invoices compliant with GST is a must.
For any queries, help, or advice regarding GST, please feel free to consult our professional team of experts at LegalRaahi. Our experts will guide you through easy GST Registration and GST Return Filing. Along with GST Software, we also provide Bookkeeping Software and ITR Software to businesses.
Give us a call at +91 8750008585 or send e-mail us your query to email@example.com.