CA Student
15927 Points
Joined May 2011
Rule 18 of the CGST Rules, 2017,
"Display of registration certificate and Goods and Services Tax Identification Number on the name board.-
(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."
But haven't seen many complying with the aforesaid rule.
Sec. 125 of the CGST Act prescribes a general penalty for contravention of any of the provisions of the Act or Rules made thereunder.
Therefore, a registered taxable person who does not follow the provisions contained in Rule 18 will be liable for penalty which may extend to Rs. 25,000/-.