Display Of Registration Certificate And GSTIN On The Name Board

The display of the Registration Certificate and GSTIN (Goods and Services Tax Identification Number) on the name board of a business is a regulatory requirement under the GST law in India. Here’s a breakdown of the rule and what needs to be done:

 

Requirement as per GST Law (Rule 18 of Central Goods and Services Tax (CGST) Rules, 2017):

 

  1. Display of Registration Certificate:
    • Every registered person must display the GST registration certificate at a prominent location at the principal place of business and at every additional place of business.
  2. Display of GSTIN on Name Board:
    • The GSTIN must be displayed on the name board that is exhibited at the entry of the principal place of business and additional places of business.

 

What should be done?

  • Registration certificate should be printed, framed and displayed on the visible area within the office or shop.
  • It is to be ensured that the name board at the entrance of the office/shop displays the GSTIN clearly and legibly. It can be under the business name.

 

Why Is It Required?

 

The government has made this rule to:

  • Show that the business is legally registered.
  • Help customers and officers easily identify the registered business.
  • Maintain transparency in tax-related dealings.

 

Non-Compliance May Lead To:

  • Notices from GST officers
  • Penalties under the GST Act
  • Issues during inspections or audits

 

 

Penalty for Non-Display of GST Registration Certificate and GSTIN

  • Failure to display the GST registration certificate or the GSTIN on the name board is a violation of Rule 18 of the CGST Rules, 2017.
  • Since there is no specific penalty prescribed for this particular offence, the general penalty under Section 125 of the CGST Act, 2017

 

General Penalty (Section 125)–

Any person who contravenes any of the provisions of this Act or any rules made thereunder, for which no separate penalty has been provided, shall be liable to a penalty which may extend to ₹25,000.

 

 

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