Introduction
Goods and Service Tax was implemented on 1st July 2017 for ease of doing business and granting more tax benefits to the people. With the change in the new indirect tax regime, the government has focused on making the system automated by reducing the manual intervention and aiding in a speedy process. Thus the benefits of GST are outnumbered. One such automated process is of GST certificate download by GST number once it is registered by the GST Authority.
Step by Step Procedure for Downloading GST Registration Certificate
A person registered in GST can easily download from the GST portal. The government does not provide a physical certificate. So let’s check five easy steps to download the registration certificate.
Step 1- Go to the GST portal (https://www.gst.gov.in/) and log 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 can get a screen with the headings, Form No., Form Description, Date of Issue, and Download. So 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 and this registration certificate should be displayed prominently at all the registered places of business.
As you can see from the above steps, GST certificate download by GST number has been so easy and hassle-free.
Validity of Registration Certificate
GST Registration Certificate does not have expiry in normal circumstances unless if it has been cancelled by the GST authority, surrendered, or the business is discontinued. However, in the case of a casual taxable person or a non-resident taxable person, the registration certificate is valid for the period mentioned at the time of registration which is a maximum of 90 days and further extendable up to 90 days. Hence in no case can it be more than 180 days.
Amended Registration Certificate in case of Changes in the Core Fields
Many times there might be cases for amending the details in the business activity and functionality, and hence the same would require an Amended Registration Certificate. This is for core business activities, and the same is approved by the proper officer once applied for. Following are the core fields:
- The legal name of a business
- Address of Principal/ Additional place of business place of business
- Additionally, the deletion, or retirement of partners or directors, Karta, managing committee, Chief Executive Officer, or equivalent, is responsible for the business’s day-to-day affairs.
These amendments, in particulars, 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 GST 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 the Aadhaar number for Aadhar Authentication, then registration will be approved in three working days after the GST Authorities’ necessary approvals and acceptance.
Option 2- If the person does not opt for Aadhaar Authentication, then the GST Authorities will grant registration only after physical verification of the place of business or document verification which may take 21 days or more.
Conclusion
The government is constantly making changes in the GST regime and is putting all its efforts into making it automated. This increasing the benefits of GST and ease compliance. Businesses are now easily able to take input tax credit even in case of interstate conduct of business. However, since the implementation of GST, taxpayers face some issues that are being taken into consideration by the government as every new law faces challenges. So appropriate remedies are being implemented, thus making GST a robust system.
