Display of registration certificate and Goods and Services Tax

As per Rule 18 of CGST Rule Traders and businesses will have to display the GST registration number on their business sign boards and the registration certificate in premises.

As per Rule 18 Traders need to display registration certificate and Goods and Services Tax Identification Number on the name board in a prominent location at his principal place of business and at every additional place or places of business.

Rule 18 read as follows. Display of registration certificate and Goods and Services Tax Identification Number on the name board.-

(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business

Also, composition dealers will have to mention that they are availing the composite scheme and are not entitled to collect taxes from people.

The composition dealer is required to mention in the business premises along with registration certificate that he is not entitled to collect tax from taxpayers.

Every taxable person is required to display his GSTIN number on name board or sign board of business and is also required to display his registration certificate in business premises so that a citizen can easily find out whether a person is registered or not,” a tax official said.

“That is the legal requirement. So that the citizen can find out whether the person from whom he is buying is entitled to collect tax from him or not,” the official added.