If you are conducting a business and also obtained a GST Registration then it is mandatory to display on GST Number outside on Board outside the office/shop/establishment. You might get a penalty notice if someone makes a complaint against you.
Why it is mandatory to display GST Number on Board outside the shop/office/establishment?
- It is made mandatory by Rule 18 of CGST Rules, 2017.
- As per Rule 18(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.
- As per Rule 18(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.
- Therefore, one has to display GST Number at the entry of every place from where he is conducting business.
What are the Consequences of Non-Displaying GSTN?
- There is no specific penalty for breach of Rule 18. However, this is covered by the general penalty given under Section 125 of the CGST Act, 2017.
- As per Section 125, any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to Rs.25,000/-
- Hence if any registered person fails to display GST Number on Board, will be liable to pay Rs.25000/- as a penalty under section 125.
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[Disclaimer:-This article is being furnished for informational purposes only. We make every effort to use reliable & comprehensive information, but we do not represent that the contents of the article are accurate or complete.]