How to get a GST registration certificate?
To get a GST registration certificate, businesses need to complete an online application on the GST portal. Follow these steps:
- Visit the official GST portal (www.gst.gov.in) and go to the registration section
- Fill in the online registration form with accurate details about your business, such as PAN, Aadhaar, and business address
- Upload the necessary documents, including proof of identity, address, and business registration
- Once the authorities verify and approve your application, the GST registration certificate will be issued electronically
Steps to download the GST registration certificate
Once your GST registration is approved or if you are already registered as a taxpayer on the GST portal, you can download your certificate in Form GST REG-06. It’s important to note that the Government does not issue any physical copies the certificate is only available digitally on the official GSTN portal.
Follow these steps to download your GST Registration Certificate:
- Step 1: Log in to the official GST portal at www.gst.gov.in using your credentials.
- Step 2: Go to Services > User Services > View/Download Certificate.
- Step 3: Click on the Download icon next to the certificate.
- Step 4: Open the downloaded PDF file and print the certificate.
- Step 5: Display the printed certificate prominently at each business location registered under GST within the State or Union Territory.
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What details are included in the GST Registration Certificate?
Listed below are the details included in the GST Registration Certificate
- GSTIN of the Taxpayer: This is a unique 15-digit Goods and Services Tax Identification Number assigned to each taxpayer, essential for all GST-related transactions and compliance.
- Legal and Trade Name: The official registered name of the individual or business entity, along with any trade names under which the business operates.
- Type of Business Constitution: This indicates the legal structure of the business, such as a partnership, limited liability partnership, sole proprietorship, or corporation.
- Date of Liability: Specifies the date from which the business entity is required to start collecting and remitting GST.
- Principal Business Address: The main address of the business where primary operations are conducted.
- Period of Validity: This outlines the validity period for the registration. It indicates the start date for regular taxpayers and the expiration date for temporary registrations, such as those for casual taxable persons.
- Type of Registration: Identifies the taxpayer category, such as a composition dealer, regular taxpayer, or any special category under GST.
- Approval Details: Includes the name and designation of the approving officer, along with the digital signature or facsimile of the officer from the jurisdictional office.
- Date of Issuance of the Certificate: The date on which the GST registration certificate is officially granted to the taxpayer, marking the commencement of GST responsibilities.
Validity of the GST registration certificate
The validity of a GST registration certificate depends on the type of taxpayer:
- Normal taxpayers: For regular businesses registered under GST, the certificate has no expiry date. It remains valid until it is either cancelled or surrendered by the taxpayer or revoked by the tax department due to non-compliance.
- Non-resident and casual taxpayers: These taxpayers, typically involved in short-term business activities in India, receive GST registration certificates valid for 90 days from the date of issue. If needed, they can apply for an extension before the initial validity expires.
GST certificate for different business types
The GST registration certificate varies depending on the nature and structure of your business. Here's a brief overview of the main types:
- Regular taxpayer: This is the most common category. It allows businesses to collect GST on sales and claim input tax credit on eligible purchases.
- Composition scheme taxpayer: Applicable to small businesses with an annual turnover of up to Rs.1.5 crore. While it simplifies tax filing, it does not permit claiming input tax credit. The certificate clearly indicates registration under this scheme.
- Casual taxpayer: Meant for businesses that operate on a temporary or occasional basis, such as those participating in trade fairs or exhibitions.
- Non-resident taxpayer: Issued to foreign businesses conducting short-term operations in India. This registration is mandatory for carrying out taxable transactions during their period of activity.
What are the charges for getting a GST registration certificate?
The charges for obtaining a GST registration certificate in India vary based on factors such as the type of business entity, the state of registration, and the assistance sought from professionals. Generally, the fees range from a few hundred to several thousand rupees. Additionally, there may be nominal charges for services provided by the Goods and Services Tax Network (GSTN) or authorised GST service providers for facilitating the registration process.
What changes can be made in the GST registration certificate?
Businesses can update both core and non-core fields in their GST registration, but the process differs depending on the type of field. Core field changes require verification and approval by a GST officer, whereas non-core field updates can usually be made directly on the portal without approval.
- Core fields include changes to the legal name of the business (as long as the PAN remains the same), principal and additional places of business (within the same state), and the addition or removal of key stakeholders such as promoters, partners, Karta, CEO, or managing committee members.
- Non-core fields cover all other details such as updates to bank account information, business activities, goods or services offered, authorised signatories, and state-specific information (excluding a change in the state itself). They also include edits to the details of existing stakeholders and minor address changes within the registered premises.
Process to make changes in the GST registration certificate
To make changes in a GST Registration certificate, follow these steps:
- Login to GST portal: Access the GST portal using your credentials.
- Navigate to 'Services': Select 'Registration' and then 'Amendment of Registration Core Fields' or 'Non-Core Fields.'
- Select the field to amend: Choose the specific details you wish to update (e.g., business details, address, contact information).
- Submit required documents: Upload necessary supporting documents for verification (e.g., proof of address for location changes).
- Verification: Complete the verification process through EVC or DSC.
- Submit application: Submit the application for amendment.
- Approval: Wait for approval from the GST authorities. An updated certificate will be issued upon approval.
Conclusion
In summary, obtaining and maintaining a GST registration certificate is essential for businesses operating in India to ensure compliance with GST regulations. This certificate serves as proof of legal recognition and enables businesses to conduct interstate transactions seamlessly. Additionally, seeking financial assistance, such as applying for a secured business loan. Explore financing options like business loan for your business needs with Bajaj Finance.