Introduction
The GST Registration Certificate (Form GST REG-06) is a registration document issued by the GST Department once a business has completed its registration under GST. It acts as confirmation of GST registration which enables a business to function within the ambit of GST. The document allows a registered taxable person to charge and collect GST and avail of Input Tax Credit (ITC) on purchases made.
Who Needs a GST Registration Certificate?
- Businesses with an annual turnover exceeding Rs. 40 lakhs (for goods supply) and Rs. 20 lakhs (for services).
- Casual taxable persons who engage in occasional transactions.
- Non-resident taxable persons conducting business without a fixed establishment in India.
- Composition taxable persons opting for simplified tax compliance.
Validity of GST Registration Certificate
- For standard taxpayers, the certificate validity period is perpetual unless surrender or cancellation occurs.
- For casual taxable individuals, the registration is valid for a time period not exceeding 90 days, with one renewable option.
- If a business does not register within 30 days of becoming liable to register, the certificate is only valid from the date of issue.
How to Download GST Registration Certificate?
Since the diploma is not given in hard format by the government, it is the responsibility of registered taxpayers to obtain it from the GST portal.
Step-by-Step Guide to Download GST Certificate:
- Log in to the GST Portal: www.gst.gov.in
- Navigate to Services > User Services > View/Download GST Registration Certificate.
- Click on the Download icon.
- Open the downloaded PDF file and print it.
- Display the certificate at every registered place of business.
Amendments in GST Registration Certificate
Businesses may need to modify details in their GST certificate due to name changes, address shifts, or changes in ownership.
Changes That Can Be Made:
- Business name (excluding PAN-related changes)
- Principal place of business
- Additional places of business (Annexure A)
- Partner/director details (Annexure B)
- Contact details (email and phone verification via OTP)
Process to Amend GST Registration Certificate:
- Log in to GST Portal and go to Services > Registration > Amendment of Registration Core Fields.
- Submit Form GST REG-14 with supporting documents.
- Verification is done within 15 days.
- If approved, Form GST REG-15 is issued.
- If additional details are needed, the officer may issue Form GST REG-03, requiring a response within 7 days (Form GST REG-04).
- If rejected, Form GST REG-05 is issued.
Conclusion
Form GST REG-06 known as the GST Registration Certificate is an imperative certificate that GST-registered businesses should strategically place for viewing on their business premises. This text states that it helps with compliance, tax collection, and overall trust for a business. It is mentioned in the para that there is no physical certificate provided which makes it important to have an updated copy saved on the GST portal.
For expert assistance in GST registration, compliance, and amendments, consult Saptax Hub LLP, a trusted CA Firm in Delhi specializing in tax advisory and regulatory compliance.
