GST Registration Certificate

After the introduction of GST in India, various indirect taxes were replaced by a single uniform tax structure throughout the country and has made registration of both new as well as existing taxpayers to register in the GST Portal. According to the GST Act, every citizen with an annual income of above Rs. 20 Lakhs (Rs. 10 Lakhs for Special regions) must register compulsorily in the GST Portal. The registration process is quite simple where you have to fill in the details of the business and upload the required documents in the digital format along with digitally signing an online application form.The registration certificate will also be generated online and can be downloaded from the GST portal itself. There is no physical issue of the registration certificate. The registered taxpayers are expected to prominently display the certificate in their place of business after downloading it from the portal.

Every taxpayer must also make sure to have a login ID and Password to successfully finish the registration process, to check the status of the registration application and to download the registration certificate.
Procedure for downloading the GST registration certificate:

STEP 1: Visit the GST common portal – https://www.gst.gov.in/

STEP 2: Login to your GST account using the username and password created by you. Enter the captcha correctly and select the login button.

STEP 3: Once the login is successful, a new page will open. Then click on the Services option and select User services from the dropbox.

Select View/Download Certificates in the options displayed below.
STEP 4: Once you select the download option, the Registration certificate will automatically start downloading.

STEP 5: The Registration certificate will be downloaded to the device and could be viewed as and when required. This downloaded certificate needs to be taken a print out and displayed prominently in the place of business.

The validity of GST Registration Certificate:

The validity of the GST registration certificate depends on the type of taxpayer receiving the certification. When the certificate is issued for a regular taxpayer, it is valid throughout. In such cases, it only loses its validity if it is surrendered by the taxpayer himself or cancelled by the GST authority.
However, in cases certificates issued for the casual taxpayer or Non-Resident Indian (NRI) taxpayer, the validity is limited to a period of 90 days from the date of registration or for the period specified in the registration application, whichever is earlier. The validity period can also be extended by the appropriate authorities under the provisions of Section 27(1) of the GST Act.

Constituents of GST Certificate:

• Registration Number: The registration number or GSTIN is issued for every registered taxpayer. It consists of 15 digits – the first two being the state code, the next 10 digits is the PAN (Permanent Account Number), the 13th digit will be the Entity number of the same state PAN holder, the letter “Z” in the 14th place by default and the checksum digit will be in the 15th place.

• Legal name: The certificate will include the name of the business holder.

• Trade name: If the business has a trading name, it will be included in the next row.

• Constitution of business: This row will specify the type of business, whether the registered business is a Sole Proprietorship, Partnership, etc.
• Date of liability: The date of registration is known as the date of liability as the taxpayer becomes liable since the day of registration.
• Period of validity: In case the registration is done for a specific period, the beginning and end dates of the validity of the certificate will be specified.

• Types of taxpayers: This row describes the type of taxpayer who has sought the registration.

• Signature: The Digital Signature (DS) will be shown at the bottom.

• The details of the officer who approves the registration will be mentioned below the DS. it will include the Name, Designation, Jurisdiction Office and Date of issue of the certificate.

Making Amendments:

Changes to the registration certificate can be made through the GST portal. Go to Services> Registration> Amendment of registration core fields link in the GST portal. In the pop-up link, you can enter the changes required in the appropriate fields. Once the verification is done, you need to upload the Digital Signature Certificate (DSC)/ E-signature or EVC. The acceptance or rejection of the amendment application by the Tax Officials will be notified through SMS or email. The approved order (REG 15) can be downloaded through the portal.

Some of the core fields that could be amended are as follows:
• Legal/ Trade name of the business (excluding the change in PAN)
• Principal place of business
• Additional place of business (apart from the change in the name of state)
• Addition or deletion of Partners/Karta/Managing director/ Members of the Managing Committee of Associations/ Board of trustees, etc.

After downloading the GST registration Certificate, every registered taxpayer needs to be sure to display it prominently in such a way that the GSTIN is visible. Hence, it is advisable that every taxpayer downloads their GST registration certificate through the portal.

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