GST Registration Certificate
Every individual/company or any company mentioned on the government portal whose turnover exceeds the threshold limit of 20 lakh has to register themselves under GST. After getting registered under GST, the taxpayer gets a GST registration certificate which has to be displayed at their place of work.
Downloading GST Registration Certificate
Anyone who is registered under GST has to obtain the GST certificate online as the government doesn’t provide any physical form or certificate for the same. Before getting started you must have an access to your GST account to download the certificate. So, as to get the GST certificate following procedural steps shall be followed
I. Visit GST India portal: https://www.gst.gov.in/
II. Select the “Log in” button.
III. Fill up your “username” and “password” correctly along with captcha.
IV. Click on the login button to get the access to your account.
V. Select Services > User services > View/download certificate
VI. By clicking on the download button your certificate will start downloading.
Does GST Certificate Expire?
GST registration certificate issued to any casual taxable person or NRI taxable person shall be valid for ninety days from the date of registration or for a period specified in the application of the registration, whichever is earlier. This period of validity can be further extended by the proper authority as specified under section 27(1).
However, GST registration certificate issued to any other person is valid throughout until or unless the certificate is cancelled or surrendered by the taxpayer himself.
GST Certificate Amendments or Changes
If there are any errors or mistakes on GST certificate they can be amended or rectified by the taxpayers. The amendments of the GST registration certificate are class fractionated into two parts
1. Amendment of core fields: the core field includes
• Name of the business
• Inclusion or exclusion of the stakeholder
• Principal place of business or Additional place of business
2. Amendment of non-core fields
Any other fields that are not mentioned above come under the noncore field.
Steps to Amend the Core Field
• Open the GST portal: https://www.gst.gov.in/
• Select the “Log in” button.
• Enter “username” and “password” correctly along with captcha.
• Select Services>Registration>Amendments of Registration core fields.
• Modify the field required (fields as mentioned above).
• Select the Verification checkbox.
• Enter the name of the place.
• Click on the authorized signatory from the drop-down list of the signatory.
• Digitally sign the GST Registration certificate using Digital signature certificate (DSC) or E-signature certificate (ESC).
Fields Which Cannot be Amended
There are certain fields in the registration certificate which cannot be changed. They are as followed:
• Amendment in the PAN card details
• Modification in the constitution of business
• Change in the place of business as GST is state specific.
The Time Period for Amendment
The taxpayer can amend the GST registration certificate within 15 days with the required documents on the GST portal. If a taxpayer fails to submit the required documents the application for amendment gets automatically removed or disapproved.
In a case when the amendment application of the certificate gets an approval, the taxpayers get a notification via message or an email or both. The amended certificate of GST registration will be available along with approval order.