A GST registration certificate is a legal document that serves as proof of GST registration in India. Any firm with revenue exceeding the GST registration criteria is required to register. Certain firms, such as casual taxable people, are required to register under GST. We'll go over how to download a GST certificate online from the GST Portal in this post.
GST was implemented in India on July 1, 2017, and it replaced different indirect taxes such as VAT and CST. GST is India's single unified indirect tax system. Every taxpayer whose yearly business revenue exceeds 20 lakhs is required to register under the GST Act. (10 lakh for Northeastern states).
A taxpayer must also publish the Registered GST certificate at the firm's premise, declaring that the business is a "GST Registered Business." A GST certificate should be present at all times on the business premises.
When your GST registration is complete, the GST department will send you an approval email saying that your GST Registration application has been approved. GST Certification download is a simple and approved process. The following is a step-by-step guide on how to download a GST Certificate online.
Table of Contents
- What is a GST registration certificate?
- What are the benefits of a GST registration certificate?
- Who can apply for a GST registration certificate?
- Contents of a GST registration certificate
- How to apply for a GST registration certificate?
- How to download a GST registration certificate online?
- What is the time limit/validity for a GST registration certificate?
- What changes can be made to a GST registration certificate?
- How to make changes to a GST registration certificate?
- GST registration number
- Cancellation of GST registration certificate
- Frequently asked questions
- The bottom line
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What Is A GST Registration Certificate?
A GST registration certificate in form GST REG-06 is delivered to every taxpayer successfully registered under GST. The registration certificate is only accessible for download on the GST Portal, and the government issues no physical certificates. Regular taxpayers, TDS and TCS applicants under GST, those who are required to receive a unique identification number under Section 25(9) of the CGST Act, non-residents, including those who provide OIDAR services, and taxpayers who moved from pre-GST legislation are among the types of taxpayers.
This certificate must be displayed at the taxpayer's principal place of business and any other places of business mentioned on Form GST REG-06. This is spelt out in CGST Rule 18, and any violation can result in a fine of up to Rs.25,000.
If issued to all normal taxpayers, the certificate does not have an expiration date. The GST registration stays valid if it is not relinquished or revoked. The registration certificate of a casual taxable person becomes invalid after ninety days because the GST registration is only valid for ninety days. However, the taxpayer might extend or renew it after the validity term.
The GST portal allows the taxpayer or user to download a GST certificate with the revised details whenever the GST registration particulars are changed.
What Are The Benefits Of A GST Registration Certificate?
The following benefits are available to each GST-registered business unit:
- The taxpayer will be regarded as a legitimate product or service provider, enhancing corporate trustworthiness and credibility.
- A GST certificate is required if you sell to companies.
- They would be legally allowed to collect tax from customers and reimburse the procurers or beneficiaries for the taxes paid on the items or services provided.
- You can claim an input tax credit for both taxes paid on earnings and taxes paid on the supply of goods or services.
- Uninterrupted transfer of the input tax credit from dealers to receivers at the national level.
- GST refunds are due to exporters.
Who Can you apply For A GST Registration Certificate?
According to Section 22 of the CGST/SGST Act 2017, any supplier who makes a taxable supply, that is, a supply of GST-eligible products and/or services, and whose aggregate turnover in a financial year exceeds the threshold limit of twenty lakh rupees, must register in the state or union territory of Delhi or Puducherry from which the taxable supply is made.
Even though their total revenue is less than the threshold limit of 20 lakh rupees, Sec 24 of the CGST Act identifies the sorts of suppliers who must register for GST.
Contents Of a GST Registration Certificate
The GST certificate contains the following information:
- Registration Number: The enrolled taxpayer will be granted a registration number, often known as a GSTIN. GSTIN will be a 15-digit number with the first two digits representing the state code, the next ten digits representing the PAN (Permanent Account Number), the 13th digit representing the Entity number of the same state PAN holder, a "Z" at the 14th place by default, and the checksum digit at the 15th place.
- Legal Name: The legal name of the business owner will appear in the first row.
- Trade Name: If there is a trading name, it will be listed in the next row.
- Constitution of business: Because there are several forms of businesses, such as sole proprietorships, partnerships, and so on, this row will display the business type.
- Date of liability: The date on which the taxpayer becomes liable to registration is referred to as the effective date of registration.
- Period of Validity: This part will provide the validity term, which will contain the start and end dates for the GST registration certificate.
- Types of registration: The taxpayer's type will be displayed here.
- Signature: The DS (Digital Signature) will be shown on this page.
- The Approving Officer's information will be provided at the conclusion. The information will contain the certificate's name, designation, jurisdiction office, and date of issue.
Every registered taxpayer must keep this certificate on hand at all times at their business premises. In addition, the individual should begin providing GST-compliant sales invoices.
Annexure A is formed on the second page. It includes information about any extra business locations that were stated at the time of GST registration.
Annexure B is formed on the third page. It contains information about the people in control of the company or the taxpayers. It includes the person's name, title, state of residence, and photograph. The list might contain the proprietor, partners, managing director, full-time directors, members of the association's management committee, board of trustees, and so on.
How To Apply For A GST Registration Certificate?
You won't provide a GST registration certificate if you haven't enrolled in GST. A step-by-step guide to registering for the Goods and Services Tax may be found here.
- Visit the online GST portal at www.gst.gov.in and look for the Register Now tab.
- Fill out Part-A of GST Registration Form GST REG-01 with the required information.
- After OTP authentication, you will get a temporary reference number (TRN) on your supplied cellphone number and email address.
- The candidate must complete Part-B of Form GST REG-01 after successful OTP verification. This form is formally signed using DSC or EVC, and the appropriate papers for the kind of company are submitted.
- Following the submission of the form, an acknowledgement will be created in the GST REG-02 form.
- According to Form GST REG-03, the candidate may be requested to clarify or produce the authenticity of provided papers if the department so requests. Within 7 working days, any papers or information must be supplied in the specified GST REG-04 form.
- Before submitting the papers and information, double-check everything. If the department discovers any inaccuracies or incorrect information, the application may be rejected. The user will get approval or rejection information on Form GST REG-05.
- After all of the information and papers have been verified and approved, the Goods and Services Tax department will issue a registration certificate in Form GST REG-06.
In some circumstances, bank account information is supplied after the fact. Remember that such information must be submitted within 45 days after the date of registration approval.
How To Download A GST Registration Certificate Online?
You may download a GST certificate on the GST portal if you're already a registered taxpayer. It is only accessible for download on the GST Portal, and it is important to know that the government does not provide actual certificates.
Step 1: Visit GST Portal Online
Step 2: Login by clicking the Login button (On the right side of the page). To log in, enter your "Username" and "Password," as well as the right "CAPTCHA."
Step 3: The Dashboard will appear as soon as you log in; click on Services - User Services.
Step 4: Select "View Download Certificate" from the User Services section.
Step 5: A table with the Form Number, Form Description, and Issue Date will appear. The certificate is successfully downloaded after selecting the 'Download' option. Examine all of the information on the certificate.
What Is The Time Limit/Validity For A GST Registration Certificate?
GST registration certificates for regular taxpayers do not have an expiration date. Consequently, as long as the GST registration is not relinquished or terminated by the GST authorities, it will stay valid. A non-resident taxable person GST registration or a casual taxable person GST registration, on the other hand, has a 90-day validity period. When a GST certificate expires, the taxpayer can extend its validity or renew it.
What Changes Can Be Made To A GST Registration Certificate?
Before we get into these procedures and steps, let's discuss what modifications can be made.
- A change in the company name does not involve a PAN change.
- A shift in the company's principal location.
- The 'Annexure A' has been updated to include the Additional Place of Business.
- Changes to the Person in Charge of the Company in 'Annexure B,' such as the addition of partners or directors, the departure of the Managing Director, and so on.
- Changing an approved mobile phone number or email address may be done with a simple OTP verification through the site.
How To Make Changes To A GST Registration Certificate?
If any of the data on the GST registration certificate is wrong, the taxpayer can start changing the primary field in the GST component. Tax officials must accept the correction of the coral field, and if allowed, a new GST certificate will be downloaded. The following are some of the most important sections of the GST registration certificate:
- Any change in the business's official name/trade name that does not include a change in the PAN.
- This is the primary business district.
- Area of Additional Business (Without Changes in Government).
- Addition or removal of partners / Cart / Executive Directors and full-time Director / Members of the Executive Committee of Organizations / Board of Trustees / Chief Executive Officer or equivalent
The steps for starting the main field amendment are as follows:
- Use the GST Portal to get started.
- For formal certificates, go to the GST Portal.
- Select the link Services> Registration> Amendment to Core Fields Registration from the drop-down menu.
- Make any necessary adjustments to any needed fields.
- Select the Verification check box on the Verification tab.
- Select the permitted signature from the authorised signature drop-down list.
- Enter a location name in the Location area.
- You must digitally sign the Registration Amendment application after completing it using the Digital Signature Certificate (DSC) / E-Signature or EVC.
- Following the application’s update, the applicant will be notified via SMS and email of the application's status, whether it is approved or refused. After the application has been approved, the applicant can read and download the approval order (REG 15) from the GST website. The portal will also offer you the option of downloading the registration certificate, including the details that have been changed on the certificate.
GST Registration Number
GSTIN numbers are 15 digits long and are similar to state serial numbers. Each character has a distinct significance, as you can see from the state code and pan number. The state code is the first two digits, and the following ten numbers are the taxpayer's PAN; the 13th character indicates the number of registrations under a single PAN. The information regarding the type of business is carried by the 14th character, represented by the Z letter, and the check code is the last 15th number. Many online service providers can help you get your GST registration number by helping you through the procedure.
The documents required to obtain a GST registration number are:
- PAN card of the applicant
- Aadhaar card
- Business registration number
- Detailed address proof and photo of the director
- Address proof of the business site
- The digital signature of the head
- Bank statement
A company with more than Rs.20 million annual revenue is entitled to apply for a GST registration number. If you're already a registered taxpayer, you may get your GST number by visiting the GST government portal. Anyone who buys or sells taxable items in the state must get a state GST number.
The main advantages of registering under GST are as follows:
- When you register for GST, you become a worldwide provider of products.
- Gives you a precise breakdown of taxable and non-taxable items.
- You have been given permission to charge GST to his customers.
- Having a valid GST number might make paying your taxes a breeze.
Cancellation Of A GST Registration Certificate
In the conditions indicated in section 29 of the CGST / SGST Act, any registration issued under this Act may be terminated by the competent body. The competent authority may terminate a registered taxpayer's registration within the necessary time, either on its initiative or in response to a request submitted in a prescribed way by a registered taxpayer or their legal heirs in the case of such person's death. A cancellation order will be issued after 30 days of receiving the answer from SCN or the cancellation request, whichever is later, subject to the registration requirements.
A breach of any of the provisions of the CGST Act or the rules set out below, such as failure to include the seller's tax return three times in a row or failure to submit forms by the regular taxpayer for a continuous period of six months, and failure to start working for six months, are examples of such circumstances. However, before cancelling the registration, the relevant authority must follow the principles of environmental justice.
Frequently asked questions
1. A GST certificate is issued by who?
A GST registration certificate in Form GST REG-06 is provided to any registered individual under the Goods and Services Tax (GST).
2. What is the procedure for verifying my GST registration certificate?
Only the GST site allows the registered individual to download the GST registration certificate in Form GST REG-06 (i.e. no physical copy is made available by the department).
3. How to download a GST certificate without login?
Without checking in to your account, you will not download your GST Registration Certificate.
4. What are the types of GST?
The 4 types of GST in India are:
1) SGST (State Goods and Services Tax)
2) CGST (Central Goods and Services Tax)
3) IGST (Integrated Goods and Services Tax)
4) UGST (Union Territory Goods and Services Tax)
5. Is it possible to obtain a GST number without opening a business?
However, it is not necessary to register a business to obtain a GSTIN number. You can apply for a GSTIN as a lone proprietor or as part of a partnership.
6. What is the time frame for receiving a GST certificate?
The time it takes to register for GST is generally between 2 and 6 working days.
7. What is the significance of GST Certificate Verification?
GST site provides several search options, including GST verification and validation. Fill in the search field with the essential information to check the GSTIN data. You can use this method to determine whether the GSTIN number is genuine or a forgery. The GST number of any seller may be found on their respective state portals.
8. What are the requirements to register for GST?
With a yearly turnover of more than 20 lakh rupees, any Indian person can apply for a GST registration number. The central government is in charge of the online GST registration procedure, and various GST suvidha kendras have been established. The online applicant must provide their PAN number, cell phone number, email address, and proof of address. After entering all of this information, you can obtain a one-time password and a reference number via a registered cellphone number.
9. What forms of GST registration are there?
GST registrations come in various forms, depending on their income, business, and state. Before applying for an online registration number, you must be familiar with all GST kinds. -
- Regular taxpayer - Most small enterprises fall into this group since becoming a regular taxpayer requires no deposit. There is no expiration or renewal date on it.
- Casual taxpayer - This group comprises persons who operate seasonal booths at any location where a deposit is required. The registration period is usually three months; however, it can be extended if needed.
- Composite taxpayer - This category allows you to use the GST composition scheme, which requires you to deposit a set amount of money.
The bottom line
You must go to the government's GST portal to receive a valid GST number. You’ll need a valid address, phone number, PAN number, and email address to finish the procedure. Getting a Goods and Service Tax number can provide you with many direct and indirect benefits, especially because Indian brands are more competitive. The Goods and Services Tax (GST) boosts the Indian economy while lowering total taxation.