GST Registration Certificate
GST Registration Certificate
GST registration certificate is provided to persons registered under the GST Act. Entities in India having an annual turnover of more than Rs.20 lakhs in case of service providers and Rs.40 lakhs in case of goods suppliers are required to obtain GST registration. In addition to the aggregate turnover criteria, various other criteria’s could also make a business liable for GST registration (GST Turnover Limit). You can check GST registration eligibility here. In this article, we look at the GST registration certificate in detail.
GST Registration Certificate Sample – Annexure A
GST Registration Certificate has four annexures. The following is a GST registration sample for Annexure A containing details of the business, GST registration validity and address of principal place of business.
In Annexure A, the GST registration number is provided on the top left-hand side corner followed by the legal name of the business, trade name, constitution, the address of principal place of business, the date on which the business became liable to register for GST and GST registration validity date. Only GST registration for casual taxable persons and non-resident taxable persons have an expiry date. GST registration for normal taxpayers does not have an expiry date.
The type of GST registration and particulars of the person approving the GST registration is also provided in Annexure A along with the date of issue of GST registration certificate.
Signature on GST Registration Certificate
GST registration certificates are provided in soft-copy pdf format only. There are no hard copies provided by the Government. Further, as the certificate is digitally generated, the signature of the authority sanctioning the certificate will not be visible on the certificate. The system generated document itself is proof of registration under GST.
Display of GST Registration
According to the GST Act, GST registration certificate must be displayed in all branches of the business. In case of composition supplier, the words “composition supplier, not eligible to collect tax” must also be displayed prominently.
GST Registration Certificate Sample – Annexure B
In Annexure B of the GST Registration Certificate, details of the promoters of the business is provided. In case of a proprietorship, there would be only one promoter. In other types of entities including private limited company, LLP and others, there would be more than one promoter.
The name of the promoter, photo and designation are provided in Annexure B as shown above in the sample GST registration certificate.
GST Registration – Additional Places of Business
Under GST, each branch engaged in the supply of goods or services is required to be registered. Hence, if more than one branch is registered, the details of such branches would be provided in the GST Registration Certificate – Additional Places of Business Page. Entities having only one address will not have any information on this page. Know more about GST registration for branches.
Provisional GST Registration Certificate
The GST registration certificate displayed above is a sample GST registration certificate that is final. Before the issue of final GST registration certificate, a provisional GST Registration Certificate as shown below will be issued. Entities can use the provisional GSTIN and provisional GST registration certificate for doing business until the final GST registration certificate is provided.
In addition to the provisional GSTIN, which will become final GSTIN on issue of GST registration certificate, a provisional GST registration Certificate will also contain details of VAT registration or Service Tax Registration held by the business.