GST NOTE

REGISTRATION, GST PORTAL

 

Top 5 things you must do today to keep yourself safe from Special Drive of GST in Fake Registrations
1- Make sure the image uploaded on the portal is current, clear and of high-quality, and of
Prop/Partner/Director.

2- Make sure your contact number and details on the portal are up to date and the number shown there can
easily be contacted by anyone and is answered properly.

3- It is advisable to update telephone number for your business and upload the same on the Contact Details
Tab of Principal and Additional Place of Business.

4- Give different and used contact details for every place of business, whether it be the Principal or Additional
place of business.

5- Make sure to meet and greet your neighbours so they know you even if you do not come to your business
premises often.

 

DISPLAY OF REGISTRATION CERTIFICATE AND GSTIN ON NAME BOARD

 

RULE 18 OF CGST RULES, 2017,
(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 businesses.

What are the Consequences for Not Displaying GSTIN on Board?

As per Section 125 of CGST Act, 2017, 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 (Total 50,000/-).
Note:- This is a general penalty under CGST Act. Since there is no specific penalty for this contravention this will covered
under general penalty.

 

What points needs to be kept in mind in case your GST registration is suspended?

 

The registered person has to issue a revised invoice within one month in respect of the supplies made during
the period of suspension,

and

Declare the same in the first return furnished by him after revocation of suspension of registration

 

Are Professionals Working from Home Allowed to Get GST Numbers?

Question raised on Rajya Sabha dated 14/03/2023 (UQ 1488): GST Number to Professionals Working from Home

The Minister of State for Finance, Pankaj Chaudhary, has clarified that there are no restrictions on professionals
obtaining GST registration if they are operating from residential premises. This move supports the growing trend of
professionals working from home and contributes to the ease of doing business in India. With this clarification,
professionals can confidently set up and manage their businesses from the comfort of their homes, fostering a more
flexible and sustainable work environment.

Conclusion
No Restrictions on GST Registration for Professionals Operating from Residential Premises (including Chartered
Accountants.)