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. Also read: 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:

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Frequently Asked Questions

Common questions about GST Registration Certificate Display Compliance in Maharashtra.

According to the GST Act, businesses should display their GST registration certificate prominently at the principal place of business and all additional places of business. The certificate should be displayed at the entrance or near the billing section of offices or shops.

Yes, every GST registered business must display their Goods and Services Tax Identification Number (GSTIN) on the name board exhibited at the entrance of their principal place of business and at every additional place of business.

For persons registered under the GST composition scheme, they must display the words "Composition Taxable Person" on every notice or signboard at a prominent location at their principal place of business and at every additional place of business. They must also mention "Composition Taxable Person" along with their GSTIN on the business name board.

In all tax invoices issued by a GST registered person, the invoice should mention the GSTIN along with the business name and address. Additionally, the invoices must be issued as per the format prescribed by the GST Rules.

According to a trade circular issued by the Maharashtra State Government, the penalty for not displaying the GST registration certificate has been fixed at up to Rs.25,000. Additionally, the penalty for issuing improper GST invoices or false invoices has been fixed at Rs.10,000.

No, persons registered under the GST composition scheme are not eligible to collect GST from customers. Therefore, they must issue a Bill of Supply without mentioning IGST, SGST, or CGST. The Bill of Supply should mention "Composition taxable person not eligible to collect tax on supplies" at the top.

The article does not provide specific details on the format for displaying the GSTIN on invoices. However, it does mention that the GSTIN should be mentioned along with the business name and address on all tax invoices issued by a GST registered person.

The article does not mention any exceptions to the requirement of displaying the GST registration certificate prominently at the principal place of business and all additional places of business.

The article specifically mentions the penalty for not displaying the GST registration certificate or GSTIN as per a trade circular issued by the Maharashtra State Government. It is possible that the penalty amount may vary across different states based on their respective trade circulars or notifications.

Displaying the GST registration certificate and GSTIN prominently serves as a way for businesses to comply with the GST Act and demonstrate their registration status to customers and authorities. It also helps in establishing transparency and accountability in GST compliance.