Download GST Registration Certificate: A Complete Guide

Every individual registered under the GST Act is issued a GST Registration Certificate in Form GST REG-06. As per the GST law, the suppliers of goods with an aggregate annual turnover of more than Rs 40 Lakhs must mandatorily register under GST. For suppliers of goods in Special Category States, the aggregate annual turnover must exceed Rs 20 Lakhs.

Similarly, manufacturers and traders having an annual turnover of up to Rs 1.5 Crores can register as Composition Dealers under GST. Also, certain categories of persons, irrespective of their annual turnover, must register under GST compulsorily.

Therefore, on registering for GST, you can download the GST Registration Certificate from the portal itself as the government does not issue a physical copy of the Certificate. Following are the steps to download the GST Registration Certificate.

Download GST Certificate – Steps

• Visit the GST portal at gst.gov.in.

• Login to the portal using your login credentials like username and password.

• Under the ‘Services’ Tab, select ‘User Services’ and then select ‘View/Download Certificate’ from the drop down.

• Click the ‘Download’ button against the Registration Certificate so displayed to download your GST Registration Certificate.

GST Registration Certificate Format

GST Registration Certificate is contained in Form GST REG-06 consisting of three pages. The first page displays details with regards to the Principal Place of Business. These include:

• GSTIN of the individual or business entity
• Legal Name
• Trade Name, if any
• Constitution of Business
• Address of Principal Place of Business
• Date of Liability
• Period of Validity (This is only applicable to Non-Resident and Casual Taxable Persons)
• Type of Registration
• Particulars of Approving Authority
• Date of Issue of Certificate

Page 2 of the Certificate contains Annexure-A that consists of the details of the additional places of business. These include:

• GSTIN of the individual or business entity
• Legal Name
• Trade Name
• Total Number of Additional Places of Business in the State

Finally, Page 3 of the Certificate contains Annexure-B showcasing the details of the person or persons responsible for the business such as Sole Proprietor, Partners, Karta, Managing Director and Whole Time Directors, Members of the Managing Committee of Association of Persons, Board of Trustees etc. Details of such person or persons include:

• GSTIN of the individual or business entity
• Name
• Designation or Status
• Resident of State
• Photo

Display of GST Registration Certificate

As per Rule 18 of the CGST Act, 2017, every person registered under GST must display the copy of the GST Registration Certificate in a place that is clearly visible at the principal place of business and at every additional place of business.

Furthermore, such registered persons are required to display their GSTIN on the signboard of the name board placed at the principal place of business or additional place of business.

Validity of GST Registration Certificate

The date of validity section in the GST Registration Certificate is applicable only in case the taxpayer is either a non-taxable person or casual taxable person as defined in the GST Law.

Accordingly, the GST Registration Certificate for Normal Taxpayers does not expire and continues to remain valid till the time he or she chooses to cancel the registration or his registration gets cancelled by the government.

GST Certificate Verification

Government on its GST portal provides the GSTIN Search and Verification Tool under the ‘Search By Taxpayer’ tab on its Homepage. This enables you to fill the GSTIN details of the persons you are dealing with and check for their authenticity.

The GST portal on furnishing the GSTIN in the search bar gives basic details of the business entity to which the GSTIN belongs such as the legal name of the business, trade name, centre and state jurisdiction, date of registration, constitution of business, taxpayer type, GSTIN/UIN Status, filing table etc.

This helps you to verify the vendors you are associating or dealing with and check whether the GSTIN provided by them is not fake.

GST Registration Number

GSTIN comprises 15 digits. This number is PAN based and is specific to each state. Accordingly:

• First two characters are digits indicating State Code
• The Next 10 characters are PAN or TAN of the taxpayer
• Thirteenth character shows number of registrations under a single PAN
• Next, the fourteenth character is by default ‘Z’ and indicates nature of business
• Lastly, the fifteenth digit is a check code

Amendment in GST Registration

After registering under GST, there can be circumstances where the registered person may require to make changes in the registration details provided by him. Such changes could be on account of change in the address, contact number, business details, etc.

To make changes in any such information after the registration, the taxpayer needs to file an application in Form GST REG-14. There are two types of amendments which include:

• Amendments of the Core Fields

Changes in respect of the following constitute the core fields and need to be approved by the proper tax officer.

• Name of Business
• Principal Place of Business
• Additional Places of Business
• Details of Partners, Directors, Karta etc. responsible for carrying the day to day activities of the business

• Amendments of the Core Fields

Changes in respect of the following constitute the core fields and need to be approved by the proper tax officer.

• Name of Business
• Principal Place of Business
• Additional Places of Business
• Details of Partners, Directors, Karta etc. responsible for carrying the day to day activities of the business

• Amendment of Non-Core Fields

Fields apart from the ones mentioned above under the Core Fields act as Non-Core Fields act as Non-Core Fields. Changes in respect of Non-Core Fields do not require approval from the tax official and are auto-populated in registration of the taxpayer.

Process For Amendments in GST Registration

• Login to the GST portal with your password and login details.
• Then, under the ‘Services’ tab, click ‘Registration’ and select ‘Amendment of Registration Core Fields’.
• Furnish the required changes in Form GST REG-14 and upload the supporting documents.

GST Registration Certificate Form