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In July of 2017, the Indian government introduced a unified tax called GST. GST stands for goods and service tax. The aim of launching this tax format was reducing the need to pay various types of taxes. GST is made mandatory by the government for all business with a certain turnover. The turnover of the business that needs to register under GST is above 20 lakhs.
In this article, we will be talking about the meaning of GST certificate, its registration and how to download GST registration certificate?
What is GST?
As previously mentioned GST stands for goods and service tax. It is a type of indirect tax introduced by the government of India. The tax was launched for removing various indirect taxes. These taxes were excise duty, VAT, Service tax etc. GST is levied on the supply of goods and services. GST tax is levied on every value-added service or value additions.
In simple words, GST is an indirect tax that is domestic in nature. It is valid all over the country.
What are the components of the GST?
Under GST indirect tax there are three main components. These components are as follows:
- CGST – It is the main component of the GST tax. It is a type of tax collected by the central government of India. The tax is collected on intra-state sales.
- SGST – the second component of the GST tax is SGST. It is again a type of tax collected by the respective state government. SGST is collected by the state on the intra-sales of goods and services.
- IGST – the last component of the GST tax is called IGST. It is a type of tax collected by the central government of India. The IGST is collected by the central on the inter-sales of goods and services.
Seven important features of the GST
The list of features of the GST that all persons should know is as follows:
- The GST tax is imposed and collected by both central and state government in the form of CGST and SGST respectively.
- IGST is also applied for the import of goods and services in addition to inter-state sales.
- The tax law of the GST also states certain exemption, which is free from taxes.
- A taxpayer under the GST scheme must submit a periodic return of their respective businesses.
- The returns under the GST form of taxation must be submitted to both state and central government.
- After completing the registration by a person or entity under GST format a number is issued. In other words, taxpayers under GST registration get a unique number for future references.
- GST tax does not relate to the exports of goods and services.
What is the GST registration?
GST registration is a process of registering the business as a taxable person. The business which needs to be registered under the GST is listed in the rules and regulations of the said tax. Usually, the turnover of the business is considered for registering under GST tax law.
After the introduction of GST, the government has clearly stated that a business not registered under it will be considered an offence. This rule applies only for those businesses that fall under GST category. Only after registration one can obtain certificate through GST download.
Who or which business should be registered under GST?
The following people or business should definitely register under GST indirect tax law.
- Any individual who was registered under previous excising tax-laws. Such as VAT, excise duty, service tax etc.
- Businesses with turnover as specified by the GST tax law.
- Casual taxable person
- Input service distributor and agent of a supplier
- Persons supplying under e-commerce and every e-commerce aggregator
- In case a person is paying tax under reverse charge mechanism then they should register under GST.
- And finally, any person supplying online information, database access or retrieval services must register under GST tax law.
How to register for GST certificate?
To get a GST certificate the person of business must be registered under GST tax law. The procedure for doing an online GST registration is as follows:
- Visit the official portal of the GST website. On opening the site a person will be greeted with GST images.
- In the home page of the website look for the services tab. Click on it and then go to registration, here select new registration
- Here GST form or GST application form will be displayed, fill the form with all required details and then click on proceed
- Here you will be sent an OPT to the number filled in the form, enter that OPT and email id
- After this step, a person registering must verify the application. On verification Part A of online GST registration is complete
- On completing Part A registration a temporary GST number is issued. This number is required for completing the next part of the registration process.
- For continuing with registration, again login to the website and look for a saved application form. Click on it and enter TRN number to continue.
- After filling the details click proceed, verify the page and enter OTP for next step of registration
- Now for the last part of the registration look for saved application tab and action column under it. Click on edit option for display for GST remaining tab.
- These tabs so displayed are business, partner, account, and signature, good and service, and state-specific information. Fill all the details correctly.
- On completing the registration and verification successful an acknowledgement is sent to the registered email id and phone number. In addition to the temporary number, an ARN receipt number will also be sent for future reference.
What is GST certificate? And what are the contents of GST certificate?
After business or person as mentioned above register under GST, they are given a certificate. GST registering certificate is a document issued by the government of India for registered tax persons. Usually, it takes about 2 -3 working days to complete the registration process under GST.
Contents of GST certificate
GST registration certificate is the most important document for the business of people registering under it. The certificate is in the form of GST REG-06. The downloaded GST certificate is not a single document. It contains three pages.
Page 1 – the first page of the GST registration certificate download contains details as to the principal place of business.
- GSTIN or GST number of the registered business or person
- The legal name of the registered party of business
- Trade name of the business is also included if it contains
- The next detail including is the constitution of the business
- The full address of the principal place of the business is also included in the first page of the certificate.
- Date of liability and the date of validity for the certificate.
- Type of registration and particulars of issuing authority
- And finally, the date of issuing the certificate.
Page 2 – also called Annexure A
This page of the GST certificate download contains details on the additional place of business.
- GSTIN of the individual or business entity
- Legal name and trade name
- A total number of additional places of business in the state with full details.
Page 3 – also called as Annexure B
This page of the certificate contains details about the person or persons responsible for carrying out the business. This person can be sole proprietor, Partner, Karta, Managing director, the board of trustees, members of the managing committee of associations of persons.
The details of these persons included in the page are as follows:
- GSTIN of the person or business entity
Designation or status A resident of the state
GST number format is the common feature of all pages of the certificate. This number is very important for all tax purposes.
List the documents required for doing GST registration
The important documents required for GST certification requirement are as follows:
- PAN card of the applicant
- Aadhaar card
- Address proof of the place of business
- Bank account details of the business or cancelled cheque
- Proof supporting the business registration or incorporation
- Digital signature
- Identity and address of the promoters of business
- Or identity and address of the directors with a photograph
- And finally letter of authorization or board resolution for authorized signatory.
What is the fee structure for GST registration?
As per the general rules of the government, GST registration fee is zero. The government of India doesn’t charge any fee from people for registering under GST. But in case any person or business takes the help of the professional for registration then they pay a fee. The fee so paid is to the professional who helped them register, not to the government. Also, the fee charged by the professionals vary, it depends on the market rates and needs of a person.
How to download GST certificate?
GST certificate is issued to a person or businesses that have successfully completed the registration process. After completing the process, verification is done and acknowledgement is issued. For, how to download GST certificate follow the below-mentioned simple steps.
The steps for downloading GST certificate are as follows
- Visit the official online portal for GST. Use the same one as used for the registration process.
- In the home page of the website for GST look for an option with the title service menu
- Under the service, menu select an option called user services
- In the user services, there are different options. You need to find for an option called a view or download GST certificate. Any taxpayer can only download GST certificate online.
- Click on this option and wait
- After a minute or two, a GST certificate with all added details will appear. GST certificate will be downloaded into your system.
GST registration certificate download PDF format is the most popular of all. Tax payers are also get GST certificate download by GST number
What is GST invoice format?
On registering to GST the business and person must issue an invoice for their services and goods in GST format/ GST invoice format is the sample in which a GST billing should be issued. It must contain specific details like date, number, name of the customer and billing address.
For reference on GST invoice format, one can find plenty online. A person can also download GST bill format in excel or GST invoice format in word. Only a few reputed online platforms allow for this type of downloads. But in case you would like to create a invoice then GST invoice format in excel is the best.
What is the penalty for failing to register under GST?
The penalty is enforced by the tax authorities for failing to register and also for late GST registration. As per section 122 of CGST Act, any taxable person failing to register must pay a penalty.
He or she is legally bound under the law to pay 10,000 rupees or amount of tax evaded whichever is higher. The penalty is also imposed by the tax authorities for late registration. The penalty under this category is similar to the offence committed under failing to register.
The article on GST registration and downloading of GST certificate is concluded here. GST is an indirect tax introduced by the government for the benefit of business and people. The GST is not for all business, a specified person and business must register under GST.
On registration, the government issues a certificate. The certificate must be downloaded online by logging into the official portal. GST certificate is a mandatory document for people registering under it. It must also be displayed in the place of business.