DISPLAY OF REGISTRATION CERTIFICATE AND GSTIN ON THE NAME BOARD

EVERY REGISTERED PERSON SHALL DISPLAY HIS :

  1. CERTIFICATION OF REGISTRATION

    Where should it be displayed ? – At a prominent place at his principal place of business i.e in the office or shop at the entrance or near the billing section and at every additional place or places of business i.e the branches.

  2. GSTIN (Goods and service tax identification number)

    Where should it be displayed ? – On the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

The provision enables the citizen to find out whether the person from whom he is buying is ENTITLED TO COLLECT TAX and also safeguards the interest of the customers.

SPECIAL PROVISION FOR DEALERS REGISTERED UNDER THE COMPOSITE SCHEME :

  • It is mandatory for composition dealers to display the words “ Composition taxable person” along with the GSTIN number.
  • The words should be mentioned on every notice or signboard displayed at a prominent place at his principal place of business and every additional place of business.
  • Thus it is now mandatory for both regular taxable person as well as composition dealer to display gstin on name board along with the registration certificate in place of business.

Declaration :

“The information contained herein is only for informational purpose and should not be considered for any particular instance or individual or entity. We have obtained information from publicly available sources, there can be no guarantee that such information is accurate as of the date it is received, or it will continue to be accurate in future. No one should act on such information without obtaining professional advice after thorough examination of particular situation.”

Prepared By

Varna Prakash

Reviewed By

Somashekar

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Contact :

Ankit C Shetty

ankit@bchsettyco.com