According to the GST Act, taxpayers are required to display the GST registration certificate in a prominent location at the principal place of business and all additional places of business. Hence, in an office or shop, the GST registration certificate can be displayed at the entrance or near the billing section.
In all the tax invoice issued by a person registered under GST, GSTIN must be mentioned along with business name and address. Further, all tax invoices under GST must be issued as per the invoice format prescribed by the GST Rules.
The GSTIN of the business must be mentioned in the name board of the business fixed at the entrance. According to the GST Act, “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.”
In the name board at the entrance of the business, composition dealers must mention the words “Composition Taxable Person” along with GSTIN.
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