GST registration effective date set by liability timing or grant; certificate and GSTIN issued via Common Portal.

A certificate in FORM GST REG-06 and a GSTIN-formatted as State code, PAN/TAN, entity code and checksum-are issued on the Common Portal upon approval. Registration is effective from the liability date if the application is filed within thirty days; otherwise the effective date is the date of grant. Certificates must be digitally signed, and where granted under the deferred provision the registration number and signed or EVC-verified certificate are provided on the Common Portal within three days after the specified period.

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