How to download GST certificate

Contents
  1. Overview
  2. GST Certificate Course
  3. Contents of a GST Registration Certificate
  4. Type of registration
  5. Conclusion
  6. Questions and Answers

Overview

A GST registration certificate is a valid document for proof of getting registered under GST in India. Any business in India whose turnover exceeds the threshold limit for GST registration is required to get registered under GST. There are also certain businesses that need to mandatorily get registered under GST such as casual taxable persons, non-resident taxable persons, etc. GST Certificate is issued to people who are registered under GST. Those having GST registration certificates are mandatorily required to display the registration certificate prominently at their place of business. Downloading a GST certificate is a pretty easy process. In this article, we look at the process of downloading the GST certificate from the GST Portal.

GST Certificate Course

  • If you are a student and looking for a GST Certification course, then below is the list of Institutions that provide online courses. However, if you want to become a Government-authorized GST practitioner then you need to make an application online as a GST Practitioner on the GST portal. Thereafter, you need to pass an examination conducted by the National Academy of Customs, Indirect Taxes & Narcotics(NACEN ) to validate the online Certificate.
  • Here is the list of Private Course service providers through which you can do the GST certification course. However, all online courses are not free and you have to pay the fees as given below.

Udemy:

The online portal Udemy provides a Complete GST & Certification course. They charge ₹4,800 for this course. The course includes 42 hours of on-demand video, 29 articles, Full lifetime access, and a Certificate of Completion. 

CA Club India.com:

This online portal provides Online GST Training & Certification Course for Beginners to Advanced Level. Currently, they charge a fee of Rs. 6599. The entire course includes 28 hours of video classes, E-Book on GST containing 786 pages, Video classes, and E-Books in the English Language. Also, they give E-Certificate after the completion of the GST Course issued by CAclubindia. Click here to go.

The Institute of Chartered Accountants of India:

The duration of the GST certification course organized by this institution is 10 days. The fees for this course will be Rs. 14000/-. The syllabus includes the definition and Concept under GST. Also, the Levy, Time of Supply, Place of Supply, Input Tax Credit, Transitional issues, Valuation, etc. will be part of this course. 

ICT Academy:

  • The ICT Academy provides a 30hours, 60days GST Certification online course. The current fee is Rs. 3540/- inclusive of taxes. The course syllabus includes Overview of GST, Scope & Levy of Supply, Registration, Documentation, Payment & Return under GST, and more. Also, they provide Certificates after successful completion of the course. 
  • Further, As per CGST rule, 18(2) taxpayers need to display Goods and Services Tax Identification Number on the name board located at the entry of their principal place of business. Similarly, he needs to display the GST Number at every additional place or place of business.

How to Display the GST Certificate?

  • According to the CGST Rules, there are certain GST certificate display rules binding on the taxpayer. However, there is no additional GST number displayed circular yet in this regard.
  • As per CGST rule 18(1), the certificate shall be displayed in a noticeable location at the principal place of business. Also, one needs to display the GST certificate at every additional place or place of business.

What are GST Registration Certificates and use?

  • Every taxpayer who has successfully registered under GST is issued a GST registration certificate in form GST REG-06. The registration certificate is available for downloading only on the GST Portal, and the government does not issue any physical certificate. The type of taxpayers includes regular, TDS and TCS applicants under GST, Those who are liable to obtain unique Identity Number under Section 25(9) of the CGST Act, non-residents including those that are providing OIDAR services, and the taxpayers who migrated from the pre-GST laws.
  • The taxpayer is required to display this certificate at his primary place of business, as well as other additional places of business listed in the Form GST REG-06. This is laid down in CGST Rule 18 and any failure can attract a penalty of up to Rs.25,000.
  • The certificate does not have any time limit for expiry if issued to all the regular taxpayers. As long as the GST registration is valid and not surrendered or cancelled, it remains valid. For a casual taxable person, since the GST registration remains valid for a maximum of ninety days, the registration certificate turns invalid after that. However, the taxpayer can extend its validity or renew by the end of the validity period.
  • Whenever there is any amendment to the GST registration particulars, the GST portal allows the taxpayer or user to download the fresh GST registration certificate with the amended particulars.

Contents of a GST Registration Certificate

The GST registration certificate contains the main certificate along with two Annexures- A and B.

Following are the contents of the main GST registration certificate:

  • The GSTIN of the taxpayer

  • Trade Name and Legal Name

  • Type of Business Constitution (Eg: Partnership, Company, Proprietorship, Trust, etc)

  • Address of the Principal Place of Business

  • Date of Liability

  • Period of Validity. Usually, there is a date mentioned for ‘From date’. However, regular taxpayers will not have a date mentioned for ‘To date’.

Type of registration

Particulars of the Approving authority- Name, designation, jurisdictional office, and signature (usually digitally signed).

How to obtain a GST Registration Certificate?

  • Any eligible person can apply for GST registration on the GST portal, by visiting www.gst.gov.in on the web browser. After the due verification of application by the proper officer, the registration shall be approved. The registration will be effective from the date when liability for registration arises, in case the application was submitted within thirty days from that date. However, if the submission was delayed, then the GST registration is valid from the date of grant of registration
  • There may be a scenario where bank account details are being submitted later on. In no case, this submission must be completed earlier than forty-five days from the date of grant of registration or due date of filing the return in form GSTR-3B.
  • For a detailed step by step process of obtaining the GST registration or GSTIN, read our article on ‘How to register for GST?’ or may watch our video here. 

What is the Time Limit/Validity For GST Registration Certificate?

GST registration certificates issued to regular taxpayers do not have an expiry. Hence, as long as the GST registration is not surrendered or cancelled by the GST authority, it would continue to remain valid. However, in the case of casual taxable person GST registration or non-resident taxable person GST registration, the validity is restricted to a maximum of 90 days. The taxpayer can extend the validity of the GST certificate or renew it at the end of the validity period.

Conclusion

All entities registered under the purview of GST have to display the GST Registration Certificate at the main location of the business. Along with that entity is required to display such certificates at all additional places of business like office, shop, etc. The GST certificate can also be displayed at the entrance or around the billing section. Noncompliance with these disclosures may lead to the levy of penalties on the default making entity.

Questions and Answers

How to download a GST Registration Certificate?

Here is a step-by-step process to download GST Registration Certificate:

Step 1 – Login to GST Portal https://www.gst.gov.in/.

Step 2 – Go to ‘Services’ > ‘User Services’ > ‘View/ Download Certificate.  

Step 3 – Click on the ‘Download’ icon.

Step 4 – Open the downloaded PDF document and take a printout. 

Step 5 – Display the printed certificate prominently at all your places of business in the State or UT.

How to Amend Change in GST Registration?

In case any information on the GST registration certificate is wrong, the taxpayer can initiate an amendment to the core field on the GST portal. Amendment to cor field requires approval by the Tax Officials and on approval a new amended GST registration certificate would be downloaded. Some of the core fields in a GST registration certificate are:

  • Any change in the legal/ trade name of the business, not involving a change in PAN

  • Principal place of business

  • Additional Place of Business (Other than the change in State)

  • Addition or deletion of Partners/Karta/Managing Directors and whole-time Director / Members of Managing Committee of Associations / Board of Trustees/ Chief Executive officer or equivalent etc.

  • Amendment to the core field can be initiated by following the steps below:

  • Access the GST Portal https://www.gst.gov.in/.

  • Login to the GST Portal with valid credentials.

 

  • Click the Services> Registration > Amendment of Registration Core Fields link.

  • Update the changes required in any of the fields required.

  • In the Verification tab, select the Verification checkbox.

  • In the Name of Authorized Signatory drop-down list, select the authorized signatory.

  • In the Place field, enter the name of the place.

  • After filling the application for Amendment of Registration, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

After the amendment of the application, the applicant shall receive the status of the application whether approved or rejected through SMS and e-mail message notification. Upon approval of the application, the applicant can view the approval order (REG 15) and can also download the order on the GST portal. In addition, the Portal shall also provide downloading the registration certificate feature containing the amended details on the certificate.

How to make corrections to your GST registration certificate?

The above process is all about getting a new certificate and downloading it from the GST portal. But what if certain information filed earlier is

  • Not correct or
  • Entered mistakenly or
  • Assessee wants to update any such information etc.
  • There are various steps involved in changing such wrong information provided earlier.

What changes in GST Registration can be made?

Before going into these procedures and steps let’s first discuss what changes can be made.

a) Change in the name of the business, which does not involve a change in PAN,

b) Change in the Principal place of Business,

c) The change in the ‘Annexure A’ related to the Additional Place of Business.

d) Change in the ‘Annexure B’ related to the Person in charge of the business, e.g., addition, the retirement of partners or directors, Managing Director, etc.

e) Change in authorized Mobile number or E-mail address, which can be done through the portal by simple OTP verification.

How to make changes in GST Registration certificate?

For changing the details as mentioned in the above points, the entity has to follow the below-mentioned steps:

  • Login to the GST portal https://www.gst.gov.in/ and go to Services > Registration > Amendment of Registration Core Fields. 

  • Submit the necessary changes in Form GST REG-14 along with the supporting documents.

 

  • Application for such change can be approved after verification within 15 days, and the procedure for changing information is concluded, or the application can also be rejected by GST Officer.

  • Approval of such changes will be provided in Form GST REG-15, or the officer can issue a notice in Form GST REG-03 for seeking information in case of rejection.

  • If the officer seeks more clarification under Form GST REG-03, then the entity is required to furnish such details in Form REG-04 within 7 days.

  • Officers after verification of above-furnished details either can accept the changes as in Step 3 or reject the application for Amendment by issuing the Form GST REG-05.