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<h1>Delhi Dealers Must Link PAN for GST Registration by April 2011; Penalties for Non-Compliance Apply.</h1> The circular from the Government of NCT of Delhi outlines the requirement for registered dealers to have their registration numbers based on their Permanent Account Numbers (PAN) in preparation for the Goods & Services Tax implementation starting 1st April 2011. Existing dealers were required to provide their PAN by 31st December 2005, while new registrants must include their PAN in their registration application or notify it within 15 days of obtaining it. Non-compliance results in a penalty of ten thousand rupees. The circular also instructs ward officers to ensure compliance and specifies the use of software for managing PAN information.