Displaying GST Number on the Sign Board: Rule 18

If you are registered under GST, you have to display the GST number outside the office. It is a short rule — Rule 18 of the CGST Rules — with two parts: the GSTIN goes on the name board at the entrance, and the registration certificate goes on display inside, at every place of business you have registered. This guide covers what counts as compliance, the extra line composition taxpayers need, the position for home offices and online sellers, and the penalty for skipping it.

What Rule 18 requires

Rule 18 of the CGST Rules, titled "Display of registration certificate and Goods and Services Tax Identification Number on the name board", has two sub-rules:

• Rule 18(1) — every registered person shall display the certificate of registration in a prominent location at the principal place of business and at every additional place of business.
• Rule 18(2) — every registered person shall display the GSTIN on the name board exhibited at the entry of the principal place of business and at every additional place of business.

The certificate is the one in Form REG-06, downloaded from the portal after approval. If you need a copy, the steps are in how to download the GST registration certificate.

Which premises it applies to

The rule follows the places of business in your registration, not every place you happen to use. That means:

• the principal place of business declared in the application;
• every additional place of business added under the same GSTIN — a showroom, a warehouse, a second shop, a factory;
• places registered under a different GSTIN, such as a branch in another state, follow the same rule under their own registration, with their own certificate and number.

If a godown is being used but has not been added as an additional place of business, the missing display is the smaller problem. Goods held at an undeclared place can be treated as unaccounted in an inspection. Adding a place is a non-core amendment; see GST registration amendment.

Putting the GSTIN on the name board

The rule does not prescribe a size, font or position, only that the number is on the name board at the entrance. A good board:

• shows the trade name or legal name as registered, followed by "GSTIN: 27AAACR5055K1Z7" (with your own number);
• uses the full 15-character GSTIN, not the PAN or a shortened form;
• is readable from where a customer stands before entering;
• matches the GSTIN on your invoices — a board with an old number after a change of constitution is a common oversight.

Where a building has a common directory board rather than individual shop boards, include the GSTIN on your entry in the directory and on the door of the unit.

Extra wording for composition taxpayers

A taxpayer under the composition scheme cannot collect GST from customers. To make that visible, Rule 5 requires a composition taxpayer to mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at the principal place of business and every additional place, in addition to writing "composition taxable person, not eligible to collect tax on supplies" at the top of every bill of supply. A customer who sees that line knows not to expect a tax invoice, and not to accept a bill that adds GST.

Online businesses and home offices

Rule 18 is about physical premises. A business run from a registered home address should display the certificate in the part of the home used for work and put up a board with the name and GSTIN at the entrance. A business with no customer-facing premises still has a principal place of business, and the rule applies there.

There is no GST rule requiring a website or marketplace listing to display the GSTIN, although your invoices must carry it, and marketplaces require it at onboarding. Many online sellers show it in the site footer anyway, because business customers look for it before ordering.

Penalty for not displaying

The CGST Act has no penalty specific to Rule 18. Where no separate penalty is provided, the general penalty in Section 125 applies: up to ₹25,000 under the CGST Act, and an equivalent amount can be levied under the state GST Act. The question usually comes up during an inspection or a registration verification visit, when the officer notes whether the board and certificate are displayed. A missing board also makes it harder to show the business actually operates from the address, which matters if the registration itself is under scrutiny.

Why buyers look for it

A GSTIN on the board is a small signal of legitimacy. Customers who want a tax invoice use it to check that the business is registered and active before they pay, and a business buyer's accounts team will verify it before claiming credit. If the number on the board does not match the number on the bill, or the lookup shows the registration as cancelled, that is a reason to stop. Our guide is the GST on my bill real? covers the checks from the customer's side.

Frequently asked questions