Particulars to be displayed on the Board and Penalty provisions for non-compliance.

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....entification Number (hereinafter, referred to as GSTIN) has been allotted to the persons who has applied for registration under the Maharashtra Goods and Services Tax Act (hereinafter, referred to as MGST Act). The department has already issued instructions related to process of registration and issues related to GST migration and new registration. This circular is being issued to appraise the Trade with the particulars to be displayed on the Board by a registered person and penalty leviable under the Act for non-compliance of those provisions. 2. Legal Provision The person registered under the GST Act is expected to follow certain rules with respect to display of GSTIN as prescribed under the law. Rule 18- of the Maharashtra Goods....

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....ssued by him. b) Also, as per Rule 5(1) (g) of the Maharashtra Goods and Service Tax 2017, he shall mention the words "Composition Taxable Person" on every notice or sign board display at a prominent location at his principal place of business and at every additional place or places of business. Needless to say, the provision laid down in rule 18 referred to above shall also apply to a 'Composition Taxable Person' i.e. he also shall be required to display his GSTIN at the entry of his principal place of business and at every additional place or places of business as well as display his certificate of registration at the prominent location at his principal place of business and at every additional place or places of business. 5. Pe....