How to Get Your GST Registration Certificate from the GST Portal.

Proof of GST registration in India must be in the form of an official GST registration certificate. Any Indian company with a yearly revenue greater than the GST registration threshold must register for GST. Businesses that fall into the categories of "casual taxable persons," "non-resident taxable persons," etc., are required to register for GST.

CGST Rule 23 in REG-21 was updated by CBIC on the 21st of December 2021 to require Aadhaar authentication for applications to revoke cancelled GST registrations beginning on the 1st of January 2022.

Wednesday, August 29, 2021

If the due date for canceling GST registration falls between March 1, 2020 and August 31, 2021, taxpayers are given an additional six months, until September 30, 2021, to do so. CGST Notification No. 34/2021, dated August 29, 2021, applies if a taxpayer's GST registration is revoked in accordance with subclauses (b) or (c) of Section 29(2) of the CGST Act.

28th May 2021

Requests to cancel or revoke registrations that are due between April 15 and June 29 of 2021 must be submitted by midnight on June 30, 2021.

1st May 2021

Rule 9 of the CGST Rules, 2017 has been amended to extend the deadline for taking action, replying to a notice, or issuing an order from the 1st of May 2021 to the 31st of May 2021 to the 15th of June 2021.

Tuesday, March 5, 2021

Taxpayers now have better access to the Search ARN Functionality for Registration after Logging in with their TRN.

GST Registration Certificate: Definition and Applications

Upon completing GST registration, each taxpayer is given a Form GST REG-06, which serves as their official GST registration certificate. The GST Identification Number (GSTIN), the primary and secondary locations, and other relevant information are all included. The government does not issue a physical certificate of registration; instead, it is available for download on the GST Portal.  

Taxpayers who migrated from pre-GST laws are included, as are regular taxpayers, TDS and TCS applicants under GST, taxpayers who are required to obtain a unique identifier under Section 25(9) of the CGST Act, non-residents who provide OIDAR services, and taxpayers who are not residents of India. Before sending it to the taxpayer, the verifying tax official signs or verifies it with EVC.

This certificate must be prominently displayed by the taxpayer at his principal place of business and any additional places of business listed on Form GST REG-06. The penalty for not complying with this requirement is up to Rs. 25,000

The GST portal lets taxpayers and users download updated registration certificates whenever there are changes to the information provided during initial GST registration.

The length of time that the GST Registration Certificate is valid for

If the application for GST registration is submitted within 30 days of the date the applicant became subject to GST registration, the certificate will be valid as of the date of the applicant's initial GST registration obligation. In any other case, the certificate's validity under CGST Rules 9(1), 9(3), and 9(5) will begin on the date it was issued.  

For applications that trigger the officer's delay procedures per CGST Rule 9(5), the officer has three business days to mail the signed registration certificate after the deadline specified in that subsection.

When issued to all regular taxpayers, the certificate is valid indefinitely. Any GST registration that has not been cancelled or surrendered is still in effect. The GST registration certificate expires after ninety days if the taxable person is only subject to GST on an occasional basis. On the other hand, the taxpayer has the option to renew or extend the validity period.

Structure of a GST Registration Document

Annexure A and Annexure B are included with the main certificate in the GST registration package.

The primary GST registration certificate includes the following information:

1. Taxpayer's GSTIN
2. Commercial and Official Names
3. Organizational Structure (Partnership, Corporation, Sole Proprietorship, Trust, etc.)
4. Location of the Main Office
5. Day of Default
6. Timeframe of Effectivity In most cases, the 'From date' will specify a specific date. A date will not be listed under "To date" for standard taxpayers. This is the case when a taxpayer is either a "casual taxable person" or a "non-resident taxable person."
7. Classification of the Registration
8. Include the name, title, and jurisdictional office of the approving authority, as well as their signature and digital signature (if applicable).
9. Certificate issuance date

Below is a summary of the information provided in Annexure-A.

1. The GSTIN
2. Official Title
3. Brand Name (if applicable)
4. New Locations for Your Company

The following information can be found in Annexure-B:

1. The GSTIN
2. Type of Name Used in Formal Documents
3. Brand Name (if relevant)
4. Details about the company's founders, partners, Karta, CEO, board of trustees, etc. photo, full name, job title, and state of residence

Certificate of Incorporation for GST Purposes as an Example

If additional locations were reported when registering for GST, they will be included in "Annexure A."

Annexure B lists the taxpayer's responsible parties along with their names, titles, states, and photos. Members of the Board of Trustees, Managing Committee of an Association of Persons, or other governing bodies may also be included on the list.

How to Apply for a GST Registration Number

The GST portal, accessible at www.GST.gov.au, is where anyone who is obligated to register for GST can do so. gst gov on the computer screen using a browser The registration will be approved after the appropriate officer has reviewed the application and found it to be complete. If the application for registration is received within 30 days of the date responsibility for registration arises, the registration will be effective as of the date responsibility for registration arises. Registration for GST purposes is valid from the date of grant of registration even if the submission was late.

Bank account information may be submitted at a later date. This submission is due no later than the earlier of the two dates listed below: e either 45 days after registration is granted or the date by which GSTR-3B returns must be submitted, whichever is later.

Read our article "How to register for GST?" or watch the video provided here for a comprehensive walkthrough of the process.   

Guide to Obtaining a GST Registration Certificate

If you are a taxpayer who has already registered with the government, you can get the certificate in Form GST REG-06 from the GST website. Only the GST portal has it for download, and the government doesn't actually issue physical copies.

The steps to accessing your GST Registration Certificate in GST REG-06 are as follows:

Initial Procedure: Access the GST Online System

Second, select "View/ Download Certificate" under "User Services" in the "Services" menu.   

In the third step, select the 'Download' button.

Step 4: Once the PDF file has downloaded, open it and make a hard copy.   

Fifth, prominently display copies of the certificate at each of your Utah locations.

With ClearTax, you can get your GST registration certificate quickly and easily. Have a look at what we offer in terms of GST registration by clicking the link.

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