Prerequisite for registration:
As per section 19 (4) of the Act, a Permanent Account Number (PAN) issued under the Income Tax Act, 1961 (43 of 1961) is necessary and required to be provided (in application form) to obtain registration. As per section 19 (4A) of the Act, documents other than PAN will be prescribed for non-resident taxable persons to obtain registration.
| As per the report of Business Process for GST on GST Registration, which has been
approved by the Empowered Committee:
In some North-eastern States, individuals (Proprietorship firms) are exempt from Income Tax. However, to obtain GSTIN they will have to obtain a PAN before they can apply for registration under GST. Further Government departments will also be required to obtain PAN if they are required to obtain registration under GST. Under GST regime, registration will not be allowed without a valid PAN.
As per the decisions taken by the GST law Committee:
When PAN gets cancelled, GSTIN should not get cancelled automatically. GSTN may get this information periodically and convey the information to tax authorities for appropriate action.
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