GST PAN Card

Goods and Services Tax (GST) is an indirect tax on the supply of goods and services in India. Any business that exceeds the turnover limit set by the government must register for GST. To do this, a PAN (Permanent Account Number) is required as a key document.

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What is GSTIN?

The GSTIN is a 15-digit code that includes the PAN Card of the business. This number is used for filing returns, collecting tax, and claiming input credit. Using PAN in GST makes sure that each business is uniquely identified under GST laws. It also brings transparency and helps the government track tax compliance. 

Importance of PAN in GST

A PAN number is essential for any business in India. It is mandatory for GST registration or for filing corporate income tax returns. All businesses in India must have a PAN before registering for GST. A single PAN can be used for multiple GST registrations in different states where the business operates. PAN details are also required for filing GST returns such as GSTR-1, GSTR-3B, and annual returns. Any errors in PAN information can lead to late fees, return rejection, and issues with claiming input tax credit. 

How to Find GSTIN Using PAN

You can find a business’s GSTIN (Goods and Services Tax Identification Number) using its PAN number through the official GST portal. Here’s how:

By following the steps given below, you can find GST details using a PAN number through the GST portal

Step 1: Visit the GST Search Tool

  • Go to the GST portal and click on the option “Search Taxpayer”.

Step 2: Select “Search by PAN” You will see three options:

  • Search by GSTIN/UIN
  • Search by PAN
  • Search Composition Taxpayers

Step 3: Enter the PAN Number

  • Enter the PAN number.

Step 4: Complete Captcha Verification

  • Enter the captcha code shown on the screen.

Step 5: View GSTIN Linked with PAN

  • Click on ‘Search’ and you will be able to see the GSTIN registration details.
  • To check the further details of business registered with the specific GSTIN, click on the hyperlinked GSTIN.

Format of GST Number Based on PAN

The format of the GST number is as follows:

  • GST number is a 15-digit unique identification number.
  • The first two digits represent the state code. 
  • The next ten digits are the PAN of the business or individual.
  • The 13th digit indicates the number of GST registrations under the same PAN in a state.
  • The 14th digit is by default “Z”.
  • The 15th digit is a check code used for error detection.

Migration to GST Regime

In the year 2017, the GST migration took place so that people who had been paying VAT, excise, and service tax would transition into the GST system. Existing taxpayers were added to the GST portal with provisional registrations.  

A Step-by-Step Guide to Migrating to the Goods and Services Tax (GST)

  • Step 1-Existing taxpayers will receive a Provisional Goods & Services Tax Identification Number (GSTIN) via GST REG-25 forms.  
  • Step 2 - After receiving the provisional GSTIN, existing taxpayers must log onto the GST portal to complete their enrolment under the GST system. 
  • Step 3 - Please submit a Form GST REG-26 with all required information and documents in order for the relevant GST Authority to verify eligibility for final GST registration. 
  • Step 4 - Finally, if not liable for GST registration, please cancel the provisional GST registration by submitting Form GST REG-29 (to cancel provisional registration, you must do so within 30 days of the provisional GST registration).

Also Check GST Related Articles

FAQs on GST Registration by PAN

  1. What is GST migration?

    The process of providing provisional GSTINs to current taxpayers registered under indirect tax legislation like as VAT, Central Excise, and Service Tax is known as migration.

  2. How can I find out my GST number with my PAN Card?

    The GST portal enables customers to obtain GST numbers by using their PAN Cards. If you wish to know your GST number, use your PAN details on the GST portal search tool.

  3. What happens if an individual who must migrate to GST fails to do so?

     Such individuals will be unable to claim the input tax credit for excise and VAT paid on stock. Individuals who fail to register for GST (despite the fact that they are required to), will face a penalty. Individuals who fail to register for GST (despite being required to), will face a penalty.

  4. What is GSTIN?

    The Goods and Services Tax Identification Number is abbreviated as GSTIN. For merchants who presently possess one, the GSTIN will replace the Provisional ID after a successful transfer. New registration applicants will receive GSTINs upon approval of their registration.

  5. I have a provisional ID. Should I wait for the final ID before conducting business?

     No, since the final GSTIN will be the provisional ID, you can start business.

  6. What should I do if I have a provisional ID but I am not required to register for GST?

     In such case, you do not have to migrate. To cancel your provisional ID, you must surrender it.

  7. Can I use my provisional GSTIN till I receive my GSTIN?

    Yes, you must fill out Form GST REG-26 to request that your provisional ID be converted to your GSTIN.

  8. I migrated to GST but failed to provide HSN codes. What should I do?

    To convert provisional ID to GSTIN, you can include HSN codes by submitting Form GST REG-26.

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