GST Display Rules:
Rule 18 Compliance for Karnataka Businesses.
Karnataka authorities are now conducting surprise “Name Board Audits.” Under Rule 18, your 15-digit GSTIN must be visible to the public or face a ₹25,000 general penalty.
The “Perfect” Display Format (Examples)
How you write the GSTIN matters. It must be clearly legible and follow these specific formatting patterns.
Example for Regular Taxpayers:
- Main Heading: [Your Business Name]
- Sub-Text: GSTIN: 29AAAAA0000A1Z5
- Location: Right at the entry gate/shutter.
Example for Composition Dealers (Mandatory):
- Main Heading: [Your Business Name]
- Mandatory Label: COMPOSITION TAXABLE PERSON
- Sub-Text: GSTIN: 29AAAAA0000A1Z5
- Notice: Not eligible to collect tax on supplies.
Frequently Asked Questions (FAQ)
Q: What is the penalty for not displaying the GST certificate?
While there is no specific penalty code for non-display, Section 125 of the CGST Act allows for a General Penalty of up to ₹25,000. In Bengaluru, officers often bundle this with other non-compliance issues like invoice errors during surprise visits.
Q: Is the sign board mandatory for additional places of business?
YES. Rule 18(2) explicitly states that the GSTIN must be displayed at the entrance of the “principal place of business AND every additional place or places of business.” If you have 5 warehouses in Peenya, all 5 must have the GSTIN displayed.
Q: Can I just print it on an A4 sheet and tape it inside?
The Registration Certificate (Form REG-06) should be framed at a prominent spot (like the billing counter). However, the GSTIN Number must be on the external name board at the entrance to be fully compliant with the “Entry of Premises” rule.