Rule 18 of the CGST Act – Display of registration certificate and Goods and Services Tax Identification Number on the name board.-
(1)Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2)Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
Rule 18 of the CGST Act –
Rule 18 of the CGST Act provides for the display of the registration certificate and GSTIN on the entry of the registered place. The breach of this rule may make the taxpayer liable for the general penalty.