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of <h1>GST registration certificate issued on portal with GSTIN; effective date depends on timely filing and verification</h1> When an application for registration is approved, a registration certificate in the prescribed form showing principal and additional business locations is issued on the common portal and a GSTIN is assigned with specified characters (state code, PAN/TAN, entity code, checksum). Registration is effective from the date the person became liable if the application was filed within 30 days; if filed later, the effective date is the grant date. Certificates must be signed or verified by electronic verification code by the proper officer. Where provisional grant procedures apply, the final certificate and number must be provided on the portal within three days after the specified period.
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