The GST registration certificate in India serves as a legal document affirming a business's registration under GST law. Businesses with turnover exceeding GST thresholds or specific entities like casual taxable persons and non-resident taxable persons are mandated to obtain GST registration.

Noteworthy GST registration updates:

• Effective January 1, 2022, Aadhaar authentication is obligatory for revoking cancelled GST registrations under CGST Rule 23 via REG-21.
• An extension until September 30, 2021, was provided for revoking GST cancellations from March 1, 2020, to August 31, 2021, as per CGST notification 34/2021.
• The deadline for revocation applications for registration cancellations from April 15, 2021, to June 29, 2021, was June 30, 2021.
• The time limit for actions concerning Rule 9 of the CGST Rules, 2017, from May 1, 2021, to May 31, 2021, was extended to June 15, 2021.
• Post-TRN login, the GST portal's Search ARN Functionality has been upgraded for taxpayers.

The GST registration certificate, issued in Form GST REG-06, encompasses vital details such as the GSTIN and business locations. It's exclusively available for download through the GST Portal and is not issued physically.

This certificate pertains to various taxpayers, including regular, TDS/TCS applicants, those requiring a unique Identity Number under the CGST Act's Section 25(9), non-residents offering OIDAR services, and transitioned pre-GST law taxpayers. It's signed by the tax officer prior to taxpayer issuance.

According to CGST Rule 18(1), displaying the GST registration certificate at primary and additional business venues listed in Form GST REG-06 is compulsory. Non-compliance may lead to a penalty up to Rs.25,000.

Taxpayers can download a new GST registration certificate reflecting any amendments in particulars through the GST portal.

The certificate's validity is contingent on the submission date post-GST registration obligation. If filed within thirty days, validity begins from the obligation date; otherwise, it starts from the approval date, following CGST Rules 9(1), 9(3), and 9(5).

While regular taxpayers have indefinite certificate validity if GST registration remains active and unchanged, casual taxable persons have a maximum ninety-day validity. Post that, reapplication or extension is necessary.

The GST registration certificate includes details like GSTIN, trade name, business type, principal address, liability date, validity duration, registration type, and authority info. Annexure A and B furnish additional entities and persons-in-charge details.

To obtain a GST registration certificate, eligible individuals must apply via www.gst.gov.in. Upon verification, registration is approved, effective from liability onset if submitted in thirty days. Delayed submissions validate from grant date.

Registered taxpayers can download Form GST REG-06 from the GST Portal. A step-by-step process involves logging in, navigating to 'Services' > 'User Services' > 'View/Download Certificate', clicking the download icon, opening the PDF, and printing it. Signed certificates must be displayed at all business locations in the respective State or UT.

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