Permanent Account Number declaration required for VAT compliance; PAN must be furnished by taxable persons to link tax records. The prescribed declaration requires taxable persons to furnish identifying particulars including TIN, applicant and dealer names, business address, Permanent Account Number (PAN), Importer Exporter Code (IEC) and a sworn affirmation signed by an authorised signatory with name, designation, place and date to link PAN with VAT records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permanent Account Number declaration required for VAT compliance; PAN must be furnished by taxable persons to link tax records.
The prescribed declaration requires taxable persons to furnish identifying particulars including TIN, applicant and dealer names, business address, Permanent Account Number (PAN), Importer Exporter Code (IEC) and a sworn affirmation signed by an authorised signatory with name, designation, place and date to link PAN with VAT records.
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