Display of GSTIN and registration certificate required at business entry; non-compliance attracts statutory penalties and invoicing rules. Every registered person must display the certificate of registration prominently at the principal and additional places of business and must display the Goods and Services Tax Identification Number (GSTIN) on the name board at the entry to those premises; composition taxpayers must also display prescribed wording on bills and signboards. Tax invoices must include a consecutive serial number unique for the financial year. Non-compliance with display, invoicing and composition disclosure requirements attracts penalties under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Display of GSTIN and registration certificate required at business entry; non-compliance attracts statutory penalties and invoicing rules.
Every registered person must display the certificate of registration prominently at the principal and additional places of business and must display the Goods and Services Tax Identification Number (GSTIN) on the name board at the entry to those premises; composition taxpayers must also display prescribed wording on bills and signboards. Tax invoices must include a consecutive serial number unique for the financial year. Non-compliance with display, invoicing and composition disclosure requirements attracts penalties under the Act.
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