GST was introduced on the 1st of July 2017. Unlike the earlier system of indirect taxes, GST is mostly an automated system. The benefits of GST outnumber the disadvantages. One such automated process is GST certificate download by GST number once it is registered.
Methodology for downloading Registration Certificate
The government does not provide a physical certificate. This can be easily downloaded by following five steps:
Step 1- Go to the GST portal (https://www.gst.gov.in/) and sign in using Username and Password.
Step 2- Under the tab ‘Services’, go to ‘User Services’ and click on ‘View/Download Certificates’
Step 3- Thereafter, you get a screen with the headings, Form No. , Form Description, Date of Issue and Download. Click the download symbol to download your registration certificate.
Step 4- Open the downloaded PDF. It is called Form GST REG-06.
Step 5- Take its print out. Businesses should display this registration certificate noticeably at all places of business.
As you can see from the above steps, GST certificate download by GST number is simple.
Validity of Registration Certificate
GST Registration Certificate does not have expiry under normal conditions except if the GST authority has cancelled, surrendered, or if the business is discontinued. However, for a casual taxable person or a non-resident taxable person, the registration certificate is valid for the period mentioned when registered, a maximum of 90 days and further extendable up to 90 days. Therefore, it cannot be more than 180 days.
Amended Registration Certificate in case of changes in the core fields
For important changes in the business, the registration certificate needs to be amended. After applying for the amendment, the concerned officer needs to approve the registration certificate to take effect. Once approved, you can download the certificate. Following are the core fields:
- The legal name
- Address of Principal / Additional place of business
- Addition, deletion or retirement of partners or directors, Karta, managing committee, Chief Executive Officer or equivalent, who is responsible for the business’s day-to-day affairs.
These changes in particular shall be applicable for all registrations of a registered person obtained under the provisions of GST on the same PAN.
After successful amendments being made, the registered person can similarly download the amended registration certificate as provided above.
The time limit for availability of Registration Certificate in case of a new registration
A person applying for GST registration has two options for grant of registration-
Option 1- If they provide Aadhaar number, then registration will be approved in three working days after the necessary approvals and acceptance by the GST Authorities.
Option 2- If the person does not opt for Aadhaar Authentication, then registration will be granted only after physical verification of the place of business or document verification, which may take 21 days or more depending on approval GST Authorities.
The public authority is constantly making changes in the GST regime and investing its efforts into making it automated, enhancing the benefits of GST and straightforward compliance. Nonetheless, since the implementation of GST, taxpayers are confronting few difficulties which the government is contemplating as every new law faces challenges. So appropriate remedies are being implemented, making GST a strong framework.