TMI BlogParticulars to be displayed on the Board and Penalty provisions for non-compliance.X X X X Extracts X X X X X X X X Extracts X X X X ..... r (hereinafter, referred to as GSTIN) has been allotted to the persons who has applied for registration under the Maharashtra Goods and Services Tax Act (hereinafter, referred to as MGST Act). The department has already issued instructions related to process of registration and issues related to GST migration and new registration. This circular is being issued to appraise the Trade with the particulars to be displayed on the Board by a registered person and penalty leviable under the Act for non-compliance of those provisions. 2. Legal Provision The person registered under the GST Act is expected to follow certain rules with respect to display of GSTIN as prescribed under the law. Rule 18- of the Maharashtra Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Also, as per Rule 5(1) (g) of the Maharashtra Goods and Service Tax 2017, he shall mention the words Composition Taxable Person on every notice or sign board display at a prominent location at his principal place of business and at every additional place or places of business. Needless to say, the provision laid down in rule 18 referred to above shall also apply to a Composition Taxable Person' i.e. he also shall be required to display his GSTIN at the entry of his principal place of business and at every additional place or places of business as well as display his certificate of registration at the prominent location at his principal place of business and at every additional place or places of business. 5. Penalty provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... randomly numbered or not numbered at all. It is to be noted that the same is against the provision of the Act and not following the provisions will attract penalty u/s 122(1)(i) of the MGST Act, 2017. It is also to be noted that any deviation from the provisions will be taken seriously. 8. This circular cannot be made use for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification. 9. You are requested to bring the contents of this circular to the notice of the members of your Association. (Rajiv Jalota) Commissioner of State Tax Maharashtra State, Mumbai. - Circular - Trade Notice - Publ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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