GST is one of the Government’s big measures to streamline India’s tax system into one nation’s one rate. GST suppressed or subsumed multiple taxes into a single system of taxation. Under this system, all entities involved in the purchase/sale of goods or the rendering of services above the specified threshold or fulfilling the specified conditions must obtain registration for Goods and Services Tax.
GST is one of the major reforms in tax matters. In India, it is sort of a tax revolution. The old tax system(VAT) was removed to bring in India, i.e., a single uniform indirect tax structure. GST. GST. Any business owner or taxpayer whose annual turnover exceeds INR 20 lakhs has to register themselves under the GST Act (INR 10 lakh for Northeastern states). Most taxpayers want to learn how to access the GST certificate from GST portal in India. The GST Certificate of Registration has several pages that require the taxpayer to fill in the required details.
The first page is a fundamental section of the form containing vital business information about the taxpayer. The second page of the form in ‘Annex A’ is information about the taxpayer having an additional place or place of his / her place of business. Moreover in ‘Annex B’ the third and final page of the form contains information about the person responsible for the respective business, such as a managing director, etc. A taxpayer may also extend the period of validity of the GST Certificate of Registration to a few more days. That can be done through an authority’s assistance. For more information on extending the time period/validity of your GST Registration Certificate, see Section 27(1) of the GST Act, 2017.
- GSTIN of the individual or business entity
- Legal Name
- Trade Name
- Total Number Places of Business in the State
If all the necessary information has been given through Form Goods & Service Tax REG-01 or Form Goods & Service Tax REG-04, the registration certificate (GST REG – 06) will be issued to the applicant for the principal place of business and each additional place of business. If the details given are unsatisfactory, the application for registration shall be rejected using Form Goods & Service Tax REG-05. In addition, the GST Registration Certificate is a very necessary and useful instrument that can serve a taxpayer for several purposes.
Who Should Register for GST?
- Individuals / enterprises liable to deduct TDS or receive TCS
- Those taxpayers who make goods interstate
- People supply taxable goods or services in a casual way
- Agents make deliveries on behalf of other taxpayers registered
- New owners if the owner dies or if the company or merger / demerger has been passed
- Individuals paying tax under reverse charge mechanism
- Operation Production Distributors
- Suppliers of goods and services with aggregated annual turnover above the ceiling
- Non-resident, taxable goods/services suppliers
- Opérateurs and suppliers of e-commerce portals
- UN Embassies and Bodies
- Other notified bodies including authorities.
- PAN card.
- Aadhaar card.
- Business address proof.
- Bank account statement and cancelled cheque.
- Incorporation Certificate or business registration proof.
- Digital Signature.
- Now you should Promoter’s ID proof, address proof, and photographs.
- The Authorisation letter or Board Resolution from Authorised Signatory.
How to get GST Registration Certificate?
- First, go to the GST portal in India and click the “Login” option or follow the link https:/services.gst.gov.in / services/login
- To sign in, fill in your username, password & captcha
- Upon signing in, the dashboard will open, go to choice ‘Services’>’User Services’ >’View/Download Certificate.
- At last, a table will be shown with Form No, Form Definition, and Issue Date. Click on the “Download” option.
GST Registration Certificate: Special Cases
- First Category Persons: The GST registration certificate is given to a “casual taxable individual” or a “non-resident taxable individual” shall be valid for a period stated in the registration application or ninety days from the effective registration date, whichever is earlier, to be extended by the proper officer for a further period of no more than 90 days at the taxable person’s request.
- Second Category Persons: Registrants with multiple business verticals in a state or union territory are required to register separately for each of their business verticals and have separate GST certificates for each of the verticals in question.
Transferability of GST Registration Certificate
- The condition occurs in the event of a succession or other transition of the company
- To someone else as a concern
- The transferor or successor, as the case may be, shall be liable for registration with effect from the date of such transfer or succession by filing a fresh registration application.
- And in the event of a transition by a High Court order arising from the amalgamation or de-merger of two or more companies, the transferor shall be liable for registration with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to that High Court order.
The validity of the GST Registration Certificate
- The GST certificate of registration issued to the regular taxpayer has no expiry date. It will continue to be valid until the goods and services tax authority cancels or surrenders the GST registration.
- The validity time for the casual taxpayer or non-residential taxpayer is a maximum of 90 days, however. The validity period may be extended or renewed after 90 days.
So if you need a certificate for GST registration you need to download it from the official website of GST. If you are a registered taxpayer, a GST registration certificate is a vital piece of the paperwork so it’s very important to access the GST registration certificate.