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.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

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

Related Posts:

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

Leave a Reply