CGST Rule 18 of Central Goods and Services Tax Rules, 2017 – Display of registration certificate and Goods and Services Tax Identification Number on the name board

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board.

18. (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.


References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].

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