GST Registration Certificate is provided to the entities required to obtain a GST registration under the tax laws. Businesses above the threshold turnover are required to get registered under the Goods and Service Tax. The GST registration certificate works as a proof that the entity has obtained necessary registration under GST. This is an essential certificate to possess by business entities to comply with the tax laws and continue their business operations without any legal trouble. Let’s dive deeper into the provision of the GST Registration Certificate and understand the process of how you can get one.
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What is a GST Certificate?
A GST Certificate is proof of registration and compliance under the GST laws. It contains core information about the business including the business name, place of business, GSTIN (Goods and Service Tax Identification Number), type of business, details of approving authority and the validity of the certificate. The certificate is accompanied by two annexures- Annexure A and Annexure B. Annexure A contains details of additional places of business and the second annexure contains the details of the proprietor such as the name, designation and the residential status.
Legal Provisions for GST Certificate
The provision of GST registration certificate is provided under section 22 of the Central Goods and Service Tax Act commonly abbreviated as CGST Act. The section provides for the liability of entities that generate an aggregate annual turnover of more than twenty lakh rupees. A few entities are exempted from the condition of getting registered under GST. These entities include the agriculturists and the entities that are not liable for tax or exempted from the tax liabilities. These rules also provide for the validity of the GST Certificate and penalty for the non-compliance with the GST rules prescribed.
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How to Download a GST Certificate or a GST Registration Certificate?
You can download the GST Certificate from the official GST portal. For this you need to apply for GST Registration. If your application for GST Registration is submitted and approved by the authority, you can download the GST Certificate using the following steps-
- Open GST Portal
You need to open a web browser in your system to access the GST portal. It can be done either by a google search or directly entering the portal address in the address bar. The web address for the GST portal is gst.gov.in and you can access the same by putting it into the address bar of your browser and pressing enter. It will open the GST portal in your system.
- Login Using Username and Password
On this page, you can see the login button on the upper right corner. Click on this login button which will open a login page. On this page you need to enter the correct login details. You need to use the same login credentials that you have used during the registration process while applying for the GST certificate. After entering the username and password press enter and it will log you into your profile on the GST portal.
- Navigate to the Section
After logging into the portal you will be able to see your dashboard. From here you can track your applications, their submissions and approval status. From here you need to Services, then under the services you need to choose the option of User Services and then at last click on the View/Download Certificates link.
- Download the GST Certificate
Here on this page, you will see a list of forms you have submitted and a description with an issuance date. On the rightmost corner, there will be a download button. Click on that download icon and it will download your GST Certificate which you can save to your computer on a desired path.
- Open the Downloaded File
Finally navigate to the directory where you have just saved the GST Certificate. Open this file and take a print out of the same. You will need to complete various GST compliances including the one under which you need to show the GST certificate prominently at your business place.
- Display at your Business Place
Under CGST Rules, you need to display the GST certificate predominantly at your business place. The rule further specifies that if you have multiple places of business then you need to show the copies of the GST certificate at each location. Apart from displaying the GST Certificate you also need to show the GSTIN (Goods and Service Tax Identification Number) along with the name board exhibited on the entry.
Penalty for Non-Compliance and Validity of GST Registration Certificate
Various offences are described under the CGST Act. If any business entity fails to comply with the provisions, it shall be liable to pay a penalty which varies from offence to offence and spans from ten thousand rupees to twenty five thousand rupees. The GST Certificate remains valid from the date of issuance. It does not come with an expiry date. The entity can use this certificate and continue to fulfil the periodic compliance requirements for as long as they run their business and are liable under the provisions of CGST Act.
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In wrapping up our exploration of the GST Registration Certificate, remember that it's not just a piece of paper; it's your business's stamp of approval in the tax world. Securing this certificate through the official GST portal is a straightforward process. Once obtained, prominently display it at your business premises, adhering to CGST Rules. Non-compliance may incur penalties, so tread carefully. On the positive side, your GST Certificate doesn't expire, serving as a perpetual proof of your commitment to tax regulations. Let it be a symbol of compliance, and here's to a seamless and prosperous journey in the world of business!
This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not corpseed, and have not been evaluated by corpseed for accuracy, completeness, or changes in the law.
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