A Goods and Services Tax certificate verifies that a firm is registered with India’s Goods and Services Tax system. It enables businesses to collect GST from clients and receive tax credits for transactions. This certificate is required for enterprises with revenue above a specific level or those required to register for GST.

Meaning of GST Registration Certificate and Uses

In basic terms, a GST Registration Certificate is also known as a GSTIN Certificate, this is an official document given by a country’s tax authorities it represents that a business organization has registered for the Goods and Services Tax which is also known as the GST, or Value Added Tax (VAT) system.

How to Obtain a GST Registration Certificate?

Any qualified person can register for GST certificate registration using the GST portal by directly accessing www.gst.gov.in website. The registration will be provided once the appropriate official has properly verified the application. If the application was submitted within 30 working days of the date on which the obligation for registration appears, the registration will become effective. If the filing is delayed, the GST registration will be valid from the date of issuance of registration.

There may be cases where bank account information is supplied later. In no instance must they submit before the earlier of two dates: forty-five days from the date of registration grant or the due date of submitting the return in form GSTR-3B.

Easy Steps To Download GST Certificate

The GST certificate can only be downloaded on the GST portal because the government does not distribute physical copies. Before proceeding to the GST certificate download option, check your GST registration status. After your registration has been accepted, your GST certificate will be created. The steps for downloading your GST certificate are:

Step 1 – Log In GST Portal

Step 2 – Click on “services”> “user services”> “view/download certificate”

Step 3 – Tap to Download

Step 4 – Open GST Downloaded PDF and Take Printout. 

That’s all. Now your GST Certificate is downloaded, you can show the document anywhere it’s needed.

Documents Required for GST Registration

These are the required documents for GST Certificate registration:-

  1. Aadhar Card
  2. PAN Card
  3. Incorporation Certificate or Business Registration Proof
  4. Bank Account Statement & Cancelled Cheque
  5. Director with Photograph/Address proof and identity of promoter
  6. Authorization Letter/Board Resolution for Authorized Signatories
  7. Digital Signature

Advantages of GST Registration

These are the advantages if you obtain a GST certificate:-

  • GST avoids the cascading impact of taxes.
  • Registration requires a higher barrier.
  • Composition strategy for small firms.
  • Simple online method.
  • The number of compliances is fewer.
  • Special treatment for e-commerce businesses.
  • Improved logistical efficiency.

Types Of GST Registration

There are four different types of GST Registration:-

  • State Goods and Services Tax “SGST”
  • Central Goods and Service Tax “CGST”
  • Integrated Goods and Service Tax “IGST”
  • Union Territory Goods and Service Tax”UGST”

What is the GST Registration Fee?

GST Certificate registration cost varies according to different processes and updations in the system, so it is better to consult an expert in this field. 

GST Certificate Registration Validity

If the registration application is submitted within 30 days of the responsibility arising, the GST registration certificate is valid from the date of the duty to register for GST. If not, it will take effect on the day the certificate is given, as per GST laws.

The certificate is invalid if it is issued to all ordinary taxpayers. It is valid as long as the GST registration is active and has not been relinquished or revoked. A Casual Taxable Person’s GST registration is valid for a maximum of 90 days, after which the registration certificate is void. However, a casual taxpayer can prolong or renew its validity term when it expires.

Sample Goods & Services Tax Registration Certificate

An example GST registration certification is given below for reference. This is the format you will see in your GST registration certificate download PDF.

When To File GST Returns?

Annually (without a December 31 fiscal year-end date): You have three months from the end of your fiscal year to file and remit your GST/HST return. Annually (with a December 31 fiscal year-end date), you have until June 15, after your reporting period closes, to file your GST/HST return.

What are the New Compliances Under GST?

The GST council has established guidelines for how you must maintain records generate invoices, report your purchases and sales and eventually pay your taxes and file returns. GST compliance is defined simply as adhering to certain laws and regulations.

What Changes Can Be Made in GST Registration?

These are the changes you can make in GST Certificate Registration:-

  1. Changes in the business name keep the facts in the PAN the same.
  2. A shift in the major business location   
  3. The amendment to ‘Annexure A’ regarding the Additional Place of Business
  4. Any alteration to “Annexure B” that may influence the person in command of the enterprise, such as the addition of partners, the retirement of partners, the appointment of new directors, and so on.
  5. Changes to previously verified contact information or email addresses can be made through the site by requesting an OTP. 

What is the Process for making changes/ amendments to the GST Registration certificate?

  • After logging in to the GST system, navigate to Services > Registration > Amendment of Registration Core Fields.
  • Submit Form GST REG-14 and all supporting paperwork with the appropriate changes.
  • After verification within 15 days, a request for such a modification may be granted, at which time the process of updating information is complete. However, the GST Officer may request clarification or more information throughout the application verification process.
  • If such revisions are authorized, Form GST REG-15 will be provided, or the officer may issue a notice in Form GST REG-03 to seek suitable details such as explanation, information, or documents if the proper officer is not happy with the changes that are implemented.
  • The entity is required to give additional extensive information as specified in Form GST REG-03. Such information must subsequently be submitted in Form REG-04 within seven days.
  • After evaluating the given information, the officer can either accept the modifications made in Step 3 or reject the amendment application by issuing Form GST REG-05.

Who should obtain the GST registration?

  • Individuals registered under the Pre-GST law (such as Excise, VAT, Service Tax, etc.)
  • Businesses having revenue exceeding the threshold level of Rs.40 lakh, Rs.20 lakh, or Rs.10 lakh, as applicable.
  • Casual taxable person versus non-resident taxable person.
  • Agents of suppliers and input service distributors, as well as those paying taxes through the reverse charge system.
  • An individual who provides through an e-commerce aggregator
  • Every e-commerce aggregator
  • Person providing online information and database access or retrieval services from a place outside India to a person in India, excluding a registered taxable person.

Who can register for the composition scheme under GST?

Small taxpayers who want to have fewer compliances to deal with and lower rates of taxes under GST can opt for the composition scheme.

A dealer with an aggregate turnover of less than Rs 1.5 crore can apply for the Composition program. The current maximum for North-Eastern states and Himachal Pradesh is Rs. 75 lakh. Click here to learn more about the composition approach.

Also, the government extended the Composition scheme to service providers having an aggregate turnover of up to Rs.50 lakhs. Click here to view the Composition Scheme for Service Providers.

Penalty for not obtaining GST registration

If the person fails to pay taxes or makes short payments (due to real errors) must pay a penalty of 10% of the tax amount owed, with a minimum of Rs. 10,000.

When the offender evades paying taxes, the penalty will be 100% of the tax amount owed.

FAQ

What Information Does the GST Certificate Contain?

The GST Certificate includes the principal and secondary locations of business, as well as the GST Identification Number (GSTIN).

Does the GST Certificate Expire?

The GST registration certificate issued to a regular taxpayer has no expiration date and remains valid until withdrawn. The taxpayer decides a casual taxpayer’s GST registration period.

Is the GST Certificate Valid Across India?

This certificate is recognized across India and is issued by the appropriate state government authority.

Is GST Registration Mandatory?

You should get GST registration once your revenue exceeds the set thresholds. Tap on the link to learn more about the current GST registration rules.

Can I get multiple GST registrations within a state?

Yes, a firm can apply for several GST registrations within a state. To make things easier for businesses, the system of granting numerous GST registrations specifically for distinct company sectors within a state has been scrapped.

Is the GST Certificate a One-Time Document?

If the certificate is sent to all normal taxpayers, it has no expiration date. The GST registration is still valid if it has not been modified, cancelled, or surrendered.

What Should I Do If My GST Certificate expires?

The normal GST registration certificate supplied to common taxpayers has no validity time and will not expire unless cancelled.

What are the benefits of registering under GST?

The advantages of GST Registration are listed below:-

  • Legal recognition for a business.
  • Taxation is accounted for uniformly.
  • Businesses will be able to benefit from a variety of GST-related provisions.
  • Legal authorization to collect taxes from sales made.

How long can I wait to register under GST?

Any individual must get a GST registration within 30 days after being obligated to do so. What if the GST registration application is rejected? If an applicant discovers that their GST registration application was refused, they will have the opportunity to respond to the rejection letter.

What if the GST registration application gets rejected?

If the GST Registration of the applicant has been rejected, they will have the opportunity to respond to the refusal letter. However, if they choose to register a fresh GST registration application, they should wait for a final denial, which will take around 10 days.

Should I need the PAN card to register under GST?

Yes, a PAN card is needed if you want GST registration. If you do not have a PAN card, you shall get one before registering for GST registration, except for TDS registration under GST, which is permissible with a TAN.

How Much Turnover Required for GST Registration?

If you have a yearly turnover of more than Rs. 40 Lakh (for goods) and Rs. 20 Lakh (for services), then you should register for GST and pay taxes.