Tax-eazy

Informative video on income tax return filing.

Failure to display your GST registration certificate and GSTIN at the entrance of your place of business can result in a general penalty of up to ₹25,000 under the Central Goods and Services Tax (CGST) Act, 2017. When combined with the corresponding State Goods and Services Tax (SGST) penalty, the total can reach ₹50,000. 

Legal Requirement

According to Rule 18 of the CGST/SGST Rules, every registered person in India must prominently display: 

Their GST registration certificate at their primary place of business and all additional places of business.

Their Goods and Services Tax Identification Number (GSTIN) on the name board exhibited at the entry of the business premises. 

Reason for the Penalty

There is no specific penalty mentioned in the GST Act solely for this non-compliance. Instead, it falls under Section 125, which is a general penalty provision for any contravention of the Act or rules for which no separate penalty is provided. 

The primary goal of this rule is transparency, ensuring that customers are aware the entity is registered under GST and can request a valid tax invoice, which helps prevent tax evasion. 

The current deadline to file your belated or revised Income Tax Return (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26) is December 31, 2025, which means you have two days left.