The President of India must form the GST Council within sixty days of the passing of Article 279A. The GST Council is a joint forum for the Centre and the States.
The council consists of 33 members, headed by the present chairman of GST council.
It consists of the following members:
- The Union Finance Minister
- The Union Minister of State in charge of revenue or finance.
- The State Finance Ministers from each state or other ministers chosen by the state government are the other members.
- The secretary of revenue.
The Vice-Chairman is nominated unanimously by the finance ministers of each state.
At least 50 percent of the members should be present to form the quorum. Every decision needs the support of at least 75 percent of the weighted vote of the members.
The present chairperson or the chairman of the GST council is Nirmala Sitharaman. She is assisted by the Vice-Chairman of the council Shri. Anurag Thakur.
The Need For A GST Council
The GST council is the apex decision-making body on behalf of GST. The council’s primary role is to establish a uniform tax rate for goods and services across the country.
The council dictates tax rates, tax exemptions, tax deadlines, policies, etc., keeping in mind the special rates and provisions for some states.
Aside from the above, the council also looks into devising GST laws on registrations, payment, filing of returns, input tax credit, refund, and invoice, etc.
GST Registration Certificate
Every business under GST receives a registration certificate known as GST REG-06. From the GST Portal, you can download GST registration certificate. The hard copy of the certificate is not provided by the government.
The business must show this certificate at the main place of business and other additional company sites listed in the Form GST REG-06. Failure to present the certificate can bring about a fine of up to INR 25,000.
The GST registration certificate includes- the GSTIN of the business, type of registration and particulars of the approving authority, type of business constitution, trade name and legal name, address of the principal place of business, date of liability, and period of validity.
How To Download GST Registration Certificate
Follow the steps as shown below to download the GST registration certificate –
- First, log onto the GST portal.
- In the Services tab, go to User Services and click on View or Download Certificate.
- Next, click the Download button.
- Now open the downloaded PDF file and take a printout of it.
- Show this certificate at your primary and other business locations.
The Chairperson of the GST Council, along with the council members, meet to discuss and lay down the regulations to help businesses across the nation. The decisions they make impact GST such as, how to download the GST registration certificate. The GST registration certificate is a legal document for the verification of getting registered under GST in India. It is important to stay updated on GST-related news to run your business smoothly without any hitches.