Display of GST Number – Maharashtra Trade Circular : 43T. of 2017


Maharashtra Govt. apprises Trade about particulars to be displayed on the board by registered persons and penalty leviable for non-compliance thereof, under Maharashtra GST Act r/w Rules thereunder and Central laws;

Drawing attention to Rule 18, Govt. states that GSTIN should be prominently displayed in bold letters so as to be easily visible to visitors especially to customers / vendors, along with Certificate of Registration at his principal and additional places of business;

Composition taxable persons are in addition, required to mention the words “Composition taxable person not eligible to collect tax on supplies” at top of bill of supply issued by him as per Rule 5(1)(f), as also mention the words “Composition Taxable Person” on every notice board displayed at prominent location at principal and additional places of business, in terms of Rule 5(1)(g);

Non-compliance of Rule 5(1)(f) shall invite penalty of Rs 10,000/- u/s 122(1)(i) of MGST Act, whereas Rs. 25,000 penalty shall be imposed for contravention of Rules 18 and 5(1)(g);

Penalty shall also be attracted for non-issuance of proper invoice as per Rule 46(b), even where invoices are not numbered serially or not numbered at all