The GST registration certificate is recognized as an authorized document of proof to get registered under the GST council in India. All native businesses whose annual turnover surpasses the threshold designated for GST registration need to be listed. Also, there are specific businesses for which GST registration is compulsory. These include non-resident and casual persons falling under the category to pay taxes.
GST registration certificate and its use
A GST registration certificate is issued to all taxpayers that have been registered successfully under GST. As per a clear directive from the Chairman of GST Council, Smt. Nirmala Sitharaman, the types of taxpayers under GST cover:
- Regular taxpayers
- TDS applicants
- TCS applicants
- People who have the liability to acquire an Identity Number under Section 25(9) of the CGST Act
- Non-resident citizens including those offering Online Information Database Access and Retrieval (OIDAR) services
- People who have migrated from per-GST legislation
The GST registration certificate has no time limit of expiry when issued to regular taxpayers. The validity of the certificate remains intact unless cancelled or surrendered. However, as far as casual taxable persons are concerned, the certificate comes with a maximum validity period of 90 days beyond which it needs to be renewed and applied for an extension afresh.
In the event of any amendment in connection with the particulars of GST registration, the GST portal facilitates taxpayers or users to download fresh certificates with the modified particulars.
Every taxpayer is obliged to produce this certificate at the principal location of the business in addition to other places listed in the GST REG-06 Form where also the business is carried out. This CGST Rule 18 is laid down by the Chairman of GST council; any violation of the same may land someone a penalty, a maximum of INR 25,000.
Steps to download GST registration certificate
In case you’re an active, registered taxpayer, at times, you may find it necessary to download GST registration certificate from the GST portal only. Note that according to the mandate given by the Chairman of GST council, the government has no liability to issue physical certificates.
For the purpose of downloading your GST registration certificate, the first thing you need to have is the right to access your personal GST account. After you’ve got your account details on the GST portal, take the following steps as stated below to download GST registration certificate.
- Visit the online GST portal at https://www.gst.gov.in/
- Enter your login credentials namely username and password after clicking on the “Login” button
- Click on the Services button –> User Services –> View/Download Certificates option, herein, all your certificates that are issued by GST authorities will be displayed on the screen in descending order of dates
- Next, when you click on the link under the “Download” option, one more window will be opened asking you to open/save the certificate
- Click to save the file. The certificate will bear all information related to your tax transactions
So these are the 5 distinct steps any registered person should abide by to download GST registration certificate. The implementation of GST isn’t only the biggest and most effective tax reform in the country but also has paved the way towards massive digitized automation to simplify erstwhile procedural complexities.
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