GST Registration Certificate: How to Download it in Steps
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GST Registration Certificate & Steps to Download it From the GST Portal

Your GST registration certificate (REG-06) is proof of your GST registration; which proves that your business is a legal entity in the tax regime. Think of it as an ID card that confirms your identity and allows you to buy and sell in the business world smoothly.

Hence, it is important to understand how to download the GST Registration Certificate and what the process is to make amendments to the Certificate.

Let’s look at some of the important features of a GST Registration Certificate and a step-by-step guide on obtaining it from the GST Portal.

What is a GST Registration Certificate?

In India, a GST Registration Certificate is a recognized document that serves as evidence of GST registration. Any person (i.e. individual, firm, company, LLP, etc.) who is in business in India with a turnover exceeding the threshold limit for GST registration, i.e., annual turnover of more than Rs. 20 Lakhs (Rs. 40 lakhs for businesses exclusively in the supply of Goods) is required to register under GST. 

Before we delve deeper into the concept and process for GST Registration Certificate, it would be pertinent to know the classification between casual taxable person; a non-resident taxable person and a non-resident taxable person.

  1. Casual taxable person: A casual taxable person is an individual or entity that occasionally engages in taxable transactions in a jurisdiction lacking regular taxpayer status. They typically register temporarily for specific events or transactions.
  2. Non-resident taxable person: A non-resident taxable person is someone conducting taxable activities in a country where they lack a permanent establishment or residency. They must register and fulfill tax obligations as a non-resident, distinct from regular taxpayers who have continuous business operations in that jurisdiction.
  3. A regular taxable person: A regular taxable person is someone who runs a business or earns income regularly in a particular place and follows all the tax rules there, like paying taxes and filing paperwork. They're like the everyday taxpayers in that area.
  4. A Composition Taxable Person - A Composition Taxable Person under GST is a taxpayer who opts for a simplified compliance scheme, paying a fixed percentage of turnover as tax. This scheme is designed to reduce the compliance burden for small businesses.

Additionally, certain entities, such as casual taxable persons and non-resident taxable persons, are required to register for GST. A regular taxable person must acquire a temporary registration that is valid in the state from which he seeks to supply as a casual taxable person for a maximum of 90 days. The advance GST deposit must be made with a casual taxable person (based on an estimate of tax liability).

Every successful GST registration applicant gets a GST registration certificate in the Form GST REG-06. This lists down the primary and additional places of business, GSTIN. The registration certificate is available for download, as the Government does not print physical certificates. This is available to download only on the GST Portal of the relevant taxpayer.

Validity of the GST Registration Certificate

The GST registration certificate is valid from when the obligation to register for GST arises if applicants submit the registration application within 30 days from the day when the liability arises. If not, it will be applicable from the date of issue of the certificate as per GST Regulations.

The certificate is not valid if it is issued to all ordinary taxpayers. It remains valid as long as the GST registration is valid and has not been surrendered or canceled. For a Casual Taxable Person, the GST registration is valid for a maximum of 90 days, after which the registration certificate becomes invalid. However, such a casual taxpayer can extend its validity period or renew it at the end of its validity period.

Effective Date of GST Registration

When a person becomes liable to register or their turnover surpasses the limit allowed by the GST, an application for registration must be submitted within 30 days of that date. 

The date on which such an entity became required to be registered under GST shall serve as the start date for the GST registration.[1]

How to get a GST Registration Certificate?

By accessing the GST portal by going to www.gst.gov.in  any qualified person can submit an application for GST registration.

The registration will be verified by the proper officer and will be accordingly approved. If the application was submitted within thirty days of the day on which the obligation for registration arises, the registration will take effect as of that date. If the filing/ submission of the application was delayed, the GST registration is valid from the date of grant of registration.

Step-by-step guide on how to download the GST Registration Certificate

You can download the certificate in Form GST REG-06 from the GST portal once your application for registration is approved or you are already registered as a taxpayer on the GSTN portal. The option to download a GST registration certificate is only available at the GSTN portal and it should be noted that the Government does not issue any physical certificates.

Here’s how you can download your GST Registration Certificate with this step-by-step guide:

Step 1 - Log in to the GST Portal.

Step 2 - After logging on to the portal, select Services > User Services > View/Download GST Registration Certificate.

[1] CGST-Act-Updated-30092020.pdf (cbic-gst.gov.in)


Step 3 - The third step is to click the Download’ icon.

Click download icon to download gst registration certificate

Step 4 - Open the PDF file that is obtained and print it.

Preview and print gst registration certificate

Step 5 - Prominently display the printed certificate at each of the business locations throughout the State or UT.

What changes in GST Registration can be made?

The following adjustments can be made in the GST Registration Certificate:

  1. Changes to the business name that do not affect the details in the PAN
  2. A change to the principal business location   
  3. The modification to 'Annexure A' pertaining to the Additional Place of Business
  4. Any kind of modification made to "Annexure B" that may affect the person so in charge of the enterprise, for instance, addition of partners, or retirement of partners, or appointment of new directors, etc.
  5. Amendments to contact details or email address that has been validated, that can be done through the portal by simply getting an OTP. [1]

Process to make changes/ amendments in GST Registration certificate.

Updating or making changes to your details on your GST registration certificate is like a breeze when done through the GST portal. The registering entity must take the following actions in order to change the information specified in the GST Registration Certificate:

  1. After logging into the GST portal, go to Services > Registration > Amendment of Registration Core Fields.
  2. Submit Form GST REG-14 and the supporting documentation with the necessary revisions.
  3. After verification within 15 days, a request for such a change may be allowed, at which point the process for updating information is complete. However, the GST Officer may ask for clarification or additional information during the process of verification of application.
  4. If such amendments are approved, Form GST REG-15 will be issued, or the officer may issue a notice in Form GST REG-03 to request appropriate details like clarification, information or documents if the proper officer is not satisfied with the changes that are applied
  5. The entity is obligated to provide more detailed information as requested in Form GST REG-03. Such details must then be furnished in Form REG-04 within 7 days.
  6. The officer can either accept the adjustments as in Step 3 or reject the application for Amendment by issuing the Form GST REG-05 after verifying the provided information.[2]

Conclusion

Every successful GST registration recipient receives a GST registration certificate in the Form GST REG-06. The GST Registration Certificate can be downloaded only from the GST Portal.  It is important to remember that the Government does not issue any physical certificates. A GST certificate consists of a nine-digit alphanumeric number issued to a registered taxpayer. This number is known as GSTIN (Goods and Services Tax Identification Number). GSTIN is unique and is used to identify the taxpayer and his transactions.

All in all, the GST certificate is an important document for every GST registered person, which needs to be displayed at the entrance of every registered place of business so that it is visible to all It further enables the Government of India to monitor the taxes collected from taxpayers and ensure that they are being properly utilized.

Kotak Mahindra Bank is an authorized bank to collect Goods & Services Tax (GST) through its digital integration with the GST portal. Individual and corporate customers can make end-to-end tax payments on this portal simply by selecting Kotak Net Banking as a payment option or pay using Credit Card/Debit Card or UPI of any bank via Kotak Payment Gateway. Customers can also make GST payments through cash, cheque or DD by selecting “Over-the-Counter” mode of payment while creating a challan on the GSTN portal.

[1] CGST-Act-Updated-30092020.pdf (cbic-gst.gov.in)

[2] CGST-Act-Updated-30092020.pdf (cbic-gst.gov.in)

Frequently Asked Questions

Q1: Does GST Certificate Expire?

The GST registration certificate given to a normal taxpayer has no expiration date and is valid until revoked. The duration of a casual taxpayer's GST registration is determined by the taxpayer.

Q2: What Information Does the GST Certificate Contain?

The GST Certificate contains the primary and additional places of business as well as the GST Identification Number (GSTIN).

Q3: Is the GST Certificate Valid Across India?

This certificate is recognized throughout India and is awarded by the relevant state Government authority.

Q4: Is the GST Certificate a One-Time Document??

If the certificate is given to all normal taxpayers, there is no time limit on when it will expire. The GST registration is still in effect if it hasn't been amended, revoked or surrendered.

Q5: What Should I Do If My GST Certificate expires?

Normal GST registration certificate provided to regular taxpayers does not have a validity period and does not expire unless canceled.

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Disclaimer:
This Article is for information purposes only. The views expressed in this Article do not necessarily constitute the views of Kotak Mahindra Bank Ltd. (“Bank”) or its employees. The Bank makes no warranty of any kind with respect to the completeness or accuracy of the material and articles contained in this Article. The information contained in this Article is sourced from empanelled external experts for the benefit of the customers and it does not constitute legal advice from the Bank. The Bank, its directors, employees and the contributors shall not be responsible or liable for any damage or loss resulting from or arising due to reliance on or use of any information contained herein. Tax laws are subject to amendment from time to time. The above information is for general understanding and reference. This is not legal advice or tax advice, and users are advised to consult their tax advisors before making any decision or taking any action.