GST Registration

GST Registration Certificate:
Everything You Need to Know

Your GST Registration Certificate is the official proof of your business's GST registration. This guide covers everything — what the certificate contains, how to download it, verify GSTINs, amend details, and what actions can lead to cancellation.

8 min read Updated June 2026 GST Registration

Contents

What is a GST Registration Certificate?

A GST Registration Certificate (Form GST REG-06) is the official document issued by the GST authorities upon successful registration of a business on the GSTN portal. It certifies that the business is a registered GST taxpayer and is authorised to collect GST from its customers and claim Input Tax Credit on purchases.

The certificate does not have a physical copy — it is available as a digital PDF from the GST portal and must be downloaded and displayed at the principal place of business.

Important

GST Registration Certificates do not have an expiry date for regular taxpayers. For casual taxable persons and non-resident taxable persons, the certificate is valid for the period specified at the time of registration (maximum 90 days, extendable).

Understanding Your GSTIN (15-digit Structure)

Every registered taxpayer gets a unique 15-digit GSTIN (Goods and Services Tax Identification Number). Understanding its structure helps you verify the accuracy of GSTINs on invoices:

  • Digits 1-2: State code (e.g., 29 = Karnataka, 27 = Maharashtra, 07 = Delhi)
  • Digits 3-12: PAN of the taxpayer (10-digit PAN)
  • Digit 13: Registration number of the entity in that state (1-9, A-Z)
  • Digit 14: Default "Z" (reserved)
  • Digit 15: Checksum digit

Example GSTIN: 29ABCDE1234F1Z5

29 = Karnataka | ABCDE1234F = PAN | 1 = 1st registration in state | Z = default | 5 = checksum

How to Download Your GST Registration Certificate

  1. Log in to the GST Portal at www.gst.gov.in with your credentials
  2. Navigate to Services → User Services → View/Download Certificates
  3. Your registration certificate (Form GST REG-06) will be listed
  4. Click "Download" to get the PDF
  5. The certificate is digitally signed by the GST officer — no physical signature required

For Provisional IDs

Businesses that migrated from VAT/Service Tax received a Provisional Registration Certificate. This was converted to a final certificate upon submission of required documents within the specified time period.

Mandatory Display Requirements

Under Rule 18 of the CGST Rules, every registered person must:

  • Display the GST Registration Certificate at the principal place of business
  • Display at every additional place of business mentioned in the certificate
  • Display the GSTIN on the name board at the entry of principal place of business

Penalty for Non-Display

Failure to display the GST registration certificate and GSTIN at the place of business is an offence under GST law. It can attract a general penalty under Section 125 of the CGST Act — up to ₹25,000.

How to Verify a GSTIN

Before claiming ITC on a purchase invoice, always verify the supplier's GSTIN to avoid fraudulent credits:

  1. Visit www.gst.gov.in → Search Taxpayer → Search by GSTIN/UIN
  2. Enter the 15-digit GSTIN
  3. The system shows the taxpayer's name, trade name, registration type, registration status, and principal place of business
  4. A "Cancelled" or "Suspended" status means no ITC can be claimed from that supplier

Milaan ERP also validates customer and supplier GSTINs in real-time during invoice creation, preventing fraudulent ITC claims.

Amending GST Registration Details

Business details change over time. GST registration can be amended for:

  • Core fields (name, address, PAN) — Require approval by GST officer (Form GST REG-14 followed by REG-15)
  • Non-core fields (authorised signatory, phone, email, bank details) — Amended automatically without officer approval

Amendment application must be filed within 15 days of the change. Late amendments can attract interest and penalties if they affect tax liability.

Cancellation of GST Registration

GST registration can be cancelled:

  • Voluntarily: When turnover drops below threshold, business closes, or switches to Composition scheme
  • By GST officer: For non-filing of returns for 6+ months, issuing invoices without supply, or fraud

After cancellation, you must file a final return (GSTR-10) within 3 months and reverse all ITC on closing stock.

FAQs on GST Registration Certificate

Does a GST registration certificate expire?
No, for regular taxpayers the GST registration certificate does not expire. However, for casual taxable persons (those without a fixed place of business who supply goods/services occasionally) and non-resident taxable persons, the certificate is valid only for the period specified at registration, up to 90 days. It can be extended upon application.
Can I have multiple GSTINs for the same business?
Yes. If your business operates in multiple states, you must obtain a separate GSTIN for each state. Additionally, within the same state, you may obtain a separate registration for each distinct business vertical (if opted for). Each GSTIN must file separate returns.
What happens if I operate without GST registration?
Operating without mandatory GST registration is a serious offence. Penalties include: 10% of the tax evaded (minimum ₹10,000) for non-registration, 100% penalty for deliberate tax evasion, and potential prosecution including imprisonment for evasion above ₹5 crore.
How do I add an additional place of business to my registration?
Additional places of business within the same state can be added as an amendment to your existing GST registration by filing Form GST REG-14. If you open a business in a new state, a fresh registration must be obtained for that state.

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