New Delhi: Traders and businesses will have to display the GST registration number on their business sign boards and the registration certificate in premises.


COMMERCIAL BREAK
SCROLL TO CONTINUE READING

Also, composition dealers will have to mention that they are availing the composite scheme and are not entitled to collect taxes from people.


"Every taxable person is required to display his GSTIN number on name board or sign board of business and is also required to display his registration certificate in business premises so that a citizen can easily find out whether a person is registered or not," a tax official said.


The composition dealer is required to mention in the business premises along with registration certificate that he is not entitled to collect tax from taxpayers.


"That is the legal requirement. So that the citizen can find out whether the person from whom he is buying is entitled to collect tax from him or not," the official added.


The Goods and Services Taxpayer Identification Number (GSTIN) is a 15-digit number which taxpayers get after registering with the GST Network portal.


Initially, a business is given a provisional ID on logging into the portal and within 3 months the business has to complete the registration process by giving details of business. This provisional ID is then converted to GSTIN.


Revenue Secretary Hasmukh Adhia said that if a business entity does not generate certificate of registration within 90 days then the provisional ID will stand cancelled.


The GST, which subsumes service tax, excise and VAT, have been implemented from July 1.