Rule 18 of CGST Rules 2017: Display of Registration Certificate and GSTIN

Rule 18 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Display of Registration Certificate and GSTIN on the Name Board

Provisions under Rule 18 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Display of Registration Certificate and GSTIN on the Name Board”, are as under:

CGST Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board (Chapter-III: Registration Rules)

(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.

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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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