Certificate of registration

(1) The Commissioner shall cause each person registered to be issued with a GST Registration Certificate and such number of certified copies of it, if any, as he requires for the purposes of sub-section (3). (2) A certificate of registration shall bear the Taxpayer Identification Number (TIN) and shall show the date from which the registration is effective. (3) A registered person shall cause his GST Registration Certificate, or a certified copy of it issued by the Commissioner, 45 to be displayed in public view at the place from which the person carries on a business in connection with which he makes a taxable supply, or at each such place if there is more than one. (4) A person who contravenes sub-section (3) commits an offence and is liable on summary conviction to a fine of not less than three thousand dollars and not more than five thousand dollars and an additional fine of one hundred dollars in respect of each day during which the offence has continued, or to imprisonment for a term not exceeding two years, or to both such fine and imprisonment. (5) A person who, not being registered, displays a GST Registration Certificate, a copy of a GST Registration Certificate, or a document purporting to be a GST Registration Certificate commits an offence and is liable on summary conviction to a fine of not less than five thousand dollars and not more than ten thousand dollars or to imprisonment for a term not exceeding five years or to both such fine and imprisonment. (6) A registered person who requires a replacement of his GST certificate of registration, for whatever reason, including loss or other unavailability of a previously issued certificate of registration, shall apply in writing to the Commissioner therefor, which application shall be accompanied by an administrative fee of $100.00. Notice of