Complete Guide to GST Certificate Display Requirements on Business Premises in India
Every GST-registered business in India must display their GST registration certificate and GSTIN at their business premises. This mandatory requirement, governed by Rule 18 of the CGST Rules 2017, ensures transparency in tax compliance and protects consumer interests. Non-compliance can result in penalties up to ₹25,000, making it crucial for businesses to understand and follow these display requirements correctly.
Legal Framework: Rule 18 of CGST Rules 2017
The foundation for GST certificate display requirements lies in Rule 18 of the Central Goods and Services Tax (CGST) Rules, 2017. This rule creates binding obligations for all registered taxpayers across India.
Official Text from GST Portal
According to the official GST portal and government notifications:
Rule 18. 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.
This rule applies uniformly across all states and union territories in India, with identical provisions under respective State GST (SGST) Rules.
Understanding GST Certificate Format: Form GST REG-06
The GST registration certificate is issued in Form GST REG-06 format, as specified under Rule 10(1) of the CGST Rules. This is a digitally signed document containing crucial business information.
Key Components of GST Certificate
According to official government sources, every GST certificate contains the following mandatory information:
- Registration Number (GSTIN): 15-digit unique identification number
- Legal Name: Official business name as per registration
- Trade Name: Business name used for commercial purposes (if different)
- Constitution of Business: Proprietorship, Partnership, Company, LLP, etc.
- Address of Principal Place of Business: Complete business address
- Date of Liability: When GST registration became effective
- Period of Validity: Registration validity period
- Type of Registration: Regular, Composition, Casual, etc.
- Approving Authority Details: GST officer signature and designation
Official Certificate Download Process
As per the GST portal's official user guide:
To view or download certificates:
- Access www.gst.gov.in
- Login with valid credentials
- Navigate to Services > User Services > View/Download Certificates
- Download certificates in PDF format
The updated address format in new certificates follows this sequence: "Floor No., Building No./Flat No., Name Of Premises/Building, Road/Street, Nearby Landmark, Locality/Sub Locality, City/Town/Village, District, State, PIN Code".
Display Requirements: Where and How
1. GST Certificate Display Requirements
You can display the GST official certificate issued by goverment of India. You must download the certificate from government GST site.
Location Requirements:
- Must be displayed at "prominent location" at principal place of business
- Required at every additional place of business
- Generally interpreted as locations where customers and visitors can easily see it
Common Display Methods:
- Framed certificate mounted on walls near entrance
- A4 size printout pasted on visible walls
- Digital display screens (where applicable)
As stated in official commentary:
Prominent location has not been defined under GST Law but you can say this place will be such place where customer or visitor can notice your RC. Generally you must have seen person who is registered under GST law displays his GST RC by getting it framed or pasted on the wall through A4 size paper just after entrance.
2. GSTIN Display on Name Boards
Mandatory Display Requirements:
- GSTIN must be displayed on name board at entry of business premises
- Required at principal and additional places of business
- Must be clearly visible to customers and visitors
Best Practices for GSTIN Display:
- Include GSTIN on official business name boards
- Display on sign boards at business entrance
- Ensure clear visibility and readability
- Use appropriate font size for easy identification
Special Requirements for Composition Dealers
Businesses registered under the GST Composition Scheme have additional display obligations:
Mandatory Declarations for Composition Dealers
According to GST law provisions:
- Display "Composition taxable person" along with GSTIN
- Mention on every notice or signboard at business premises
- Include on bills of supply: "Composition taxable person, not eligible to collect tax on supplies"
As specified in official guidelines:
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.
Trade Names and GST Certificate Compliance
Using Trade Names in GST Registration
When businesses operate under trade names different from legal names, specific compliance requirements apply:
Trade Name Amendment Process:
- Online Amendment: Through GST portal using amendment of core fields
- Required Documents: Board resolution, partnership deed, incorporation certificate
- Processing Time: Typically 15-20 days for approval
- No Additional Fees: Trade name changes are free of cost
Key Requirements for Trade Names:
- Trade name must match GST registration records
- All business documents must reflect registered trade name
- Display requirements apply to both legal and trade names
Section 25 Registration Provisions
Under Section 25 of CGST Act 2017, businesses can obtain:
- Single registration per state for multiple business locations
- Separate registrations for different business verticals (subject to conditions)
- Additional place of business registrations under same GSTIN
Penalties for Non-Compliance
General Penalty Provisions
Non-display of GST certificate or GSTIN attracts penalties under Section 125 of CGST Act 2017:
Section 125: Any person who contravenes any of the provisions of this Act or any rules made thereunder, for which no separate penalty has been specified, shall be liable to pay a penalty of up to ₹25,000.
Important Note on Penalty Calculation:
- Central GST: Up to ₹25,000
- State GST: Up to ₹25,000
- Total Maximum Penalty: Up to ₹50,000 (CGST + SGST)
Purpose and Benefits of Display Requirements
Consumer Protection
The primary purpose of mandatory display requirements is consumer protection and tax transparency:
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.
Benefits for Consumers:
- Easy identification of GST-registered businesses
- Assurance of proper tax invoice issuance
- Protection against tax evasion by unregistered entities
Regulatory Compliance Benefits
For Businesses:
- Legal compliance with GST regulations
- Avoided penalties and enforcement actions
- Enhanced credibility with customers and suppliers
- Transparency in tax collection and remittance
Best Practices for GST Certificate Display
1. Certificate Display Guidelines
Recommended Practices:
- Frame certificates for professional appearance
- Regular size (A4) for clear visibility
- Strategic placement at entry points or billing counters
- Multiple locations for businesses with large premises
2. GSTIN Name Board Display
Effective Display Methods:
- Prominent positioning on main business signage
- Appropriate font size for easy reading
- Contrast colors for visibility
- Weather-resistant materials for outdoor displays
3. Regular Maintenance and Updates
Ongoing Compliance:
- Regular certificate updates when business details change
- Prompt amendment of trade names in GST records
- Consistent display across all business locations
- Staff training on GST compliance requirements
Digital Age Adaptations
Electronic Display Options
While traditional physical displays remain standard, businesses are increasingly adopting:
- Digital screens showing GST certificates
- QR codes linking to certificate verification
- Online certificate verification through GST portal
Mobile-Friendly Compliance
Modern businesses should consider:
- Mobile-optimized certificate displays for small spaces
- Quick Response (QR) codes for instant verification
- Digital backup of all certificates for easy access
State-Specific Considerations
While GST certificate display requirements are uniform across India, businesses should note:
- Identical provisions under CGST and respective SGST Rules
- Uniform penalty structure across all states
- Local enforcement variations in implementation
- Language requirements may vary by state for local compliance
Conclusion
GST certificate display requirements are not just regulatory formalities but essential components of India's transparent taxation system. Businesses must ensure proper display of both GST registration certificates and GSTIN numbers at all business premises to avoid penalties and maintain compliance.
Key compliance reminders:
- Display GST certificate prominently at all business locations
- Show GSTIN on name boards at business entries
- Include special declarations for composition dealers
- Keep certificates updated with current business information
- Maintain professional display standards for credibility
By following these guidelines and staying updated with GST regulations, businesses can ensure full compliance while building trust with customers and avoiding costly penalties.
