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gst number sign board

14 May 2018

क्या व्यवहारी को अपने ऑफिस या दुकान के बाहर gst number दीवार या बोर्ड पर prit करना या sign बोर्ड लगाना ज़रूरी हैक्या नही दिखाना सेक्शन 125 से अन्तर्गत दण्डनीय है ,कृपया स्पस्ट करे,शोशल मीडिया पर दिखाया जा रहा है

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9 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 14 May 2018

Rule 18 of the CGST Rules, 2017,

"Display of registration certificate and Goods and Services Tax Identification Number on the name board.-

(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."

But haven't seen many complying with the aforesaid rule.

Sec. 125 of the CGST Act prescribes a general penalty for contravention of any of the provisions of the Act or Rules made thereunder.

Therefore, a registered taxable person who does not follow the provisions contained in Rule 18 will be liable for penalty which may extend to Rs. 25,000/-.

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Akhilesh Prasad (16 Points)
Replied 14 May 2018

yes it is mandatory

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 14 May 2018

As per Rule 18 & 5 its mandatory

Notice can be issued if the GSTIN No is not mentioned on Signboard and on Front door of Business primses U/s 125 of CGST Act 2017 and the penalty under this Section can be upto 25,000/-.

Anshul Jain (Professional) (190 Points)
Replied 08 August 2019

Yes, it is mandatory in terms of Rule 18 and if not complied, the officer can impose a penalty upto Rs. 25,000/-

vishal suryan (CA Final) (125 Points)
Replied 28 February 2020

i got registration under GST on 25-02-2020 and certificate is issued on 26-02-2020 and GST inspector issued me notice on 27-02-2020 for non display of GSTN on sign board,

for not giving him Rs 1000/- bribe how to tackle this

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 28 February 2020

Please get the display done, and write a letter stating the issue faced. Once displayed correctly, take evidence and send letter + such details through registered post requesting for waiver of notice. Many case laws available useful to your case.

Also, notice to be applied for CGST+SGST = Rs. 50,000