Rule 18 of CGST Rules - Display of registration certificate and Goods and Services Tax Identification Number on the name board

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.[1]

(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.

[1] This Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

Menu

Sidebar

CHAPTER III - REGISTRATION

Rule 18 of CGST Rules - Display of registration certificate and Goods and Services Tax Identification Number on the name board