Display of GST Registration Certificate

All entities having GST registration are required to display a copy of the GST registration certificate prominently in the place of business. Recently, the Maharashtra State Tax Department issued a trade circular with the procedure for display of GST registration certificate and the penalty for not displaying GST registration certificate. In this article, we look at the procedure and penalty pertaining for the display of GST registration certificate in detail.

Procedure for Displaying GST Registration Certificate and GSTIN

The taxpayer shall display the GST registration and GSTIN in the following places, once a taxpayer registers under GST :

Place of Business

According to the GST Act, the taxpayers should display the GST registration certificate in a prominent location at the principal place of business and all additional places of business. Hence, in an office or shop, the taxpayer shall also display the GST registration certificate at the entrance or near the billing section.

Business Name Board

The GSTIN of the business must be mentioned in the name board of the business fixed at the entrance. According to the GST Act, "Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business."

Tax Invoice

In all tax invoices issued by a person, the invoice should mention the GSTIN along with the business name and address. Further, all tax invoices under GST must be issued as per the invoice format prescribed by the GST Rules. Click here to read on GST Registration for Branches & Business Verticals.

Special Provisions for GST Composition Taxable Person

Persons registered under the GST composition scheme, have a different requirement with respect to display of GST registration at a place of business and GSTIN on the invoice.

Invoice Issued by Composition Taxable Person

Persons registered under the GST composition scheme must issue a Bill of Supply without mentioning IGST or SGST and CGST, as they are not eligible to collect GST from customers. Also, the bill of supply must mention the words “Composition taxable person not eligible to collect tax on supplies” at the top.

Place of Business

In the place of business of a person registered under the GST composition scheme, the supplier should display the words “Composition Taxable Person” on every notice or signboard at a prominent location at the principal place of business and at every additional place or places of business.

Business Name Board

In the name board at the entrance of the business, composition dealers must mention the words “Composition Taxable Person” along with GSTIN.

Penalty for Not Displaying GST Registration Certificate or GSTIN

The Maharashtra Government through a trade circular has mentioned the penalty for displaying GST registration certificate or GSTIN. As per Government Circular, the penalty for not displaying GST registration certificate has been fixed at upto Rs.25000. The penalty for issuing improper GST invoice or false invoice has been fixed at Rs.10000.

Notification on Penalty for Not Displaying GST Registration Certificate

The notification issued by the Maharashtra State Government containing details of penalty for not displaying GST registration certificate or GSTIN is reproduced below for reference: [pdf-embedder url="https://www.indiafilings.com/learn/wp-content/uploads/2017/09/Display-of-GST-Registration-Certificate-Government-Circular.pdf" title="Display of GST Registration Certificate – Government Circular"] Click here to register Private Limited Company, Public Limited Company or One Person Company.