The authority issues a GST registration certificate on successful registration under Goods and Service Tax. It is issued through the Form GST REG-06. A person can download a registration certificate from the GST Portal only. There is no provision for the physical issuance of the certificate.
There are three types of taxpayers under GST - regular, TDS, and TCS applicants. They all are liable to obtain a unique Identity Number following the rule imposed by section 25(9) of the CGST Act, even the non-residents.
The taxpayer is obliged to show this certificate at every place of the holder's business. This is applicable under CGST Rule 18; otherwise, a penalty of up to Rs.25,000 can be imposed. The certificate does not have any expiry date that it shall not be downloadable after a certain period. As long as the GST registration is valid, surrendered, or cancelled, it is available for download.
If any amendment is introduced to the GST registration details, the GST portal updates the details, and the taxpayer can download the amended certificate.
Here is the step-by-step procedure for downloading the GST certificate:
Step 1 – Login to GST Portal. Step 2 – Click on ‘Services’, then ‘User Services’ and ‘View/ Download Certificate. Step 3 – Clicking on the ‘Download' icon shall make the certificate available.
The application for GST registration can be initiated on the GST portal. The appropriate authority shall verify the application, and the registration shall be approved. The registration will be active from the issuance of liability for registration when the application was submitted within thirty days from that date. However, if the compliance was deferred, the GST registration is valid when granted.
If the bank account details are submitted later, the submission must be completed before forty-five days from the date of granting the registration or due date of filing the return in form GSTR-3B.
Obtaining the GST certificate is necessary, and the advantages of the GST certificate are as follows: