Rule 18 - Display of registration certificate and Goods and Services Tax Identification Number on the name board
Section 18: Requirements for Displaying Registration Certificate and GST Identification Number
According to Section 18, individuals or entities registered under the Goods and Services Tax (GST) must follow specific display requirements. Firstly, they must prominently display their certificate of registration at their main business location as well as at any additional business locations they operate. This ensures that the certificate is easily visible to anyone visiting these premises. Secondly, they are required to display their Goods and Services Tax Identification Number (GSTIN) on the name board at the entrance of their principal business location and any other business locations. This rule is intended to maintain transparency and ensure that the business is properly identified under the GST system at all its operational sites.
Note: It is an AI generated summary for reference purpose only.
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.
