PURCHASES BILL BUT PAN NOT AVAILABLE

[pk singhal]

SIR IN MY FIRM SCRUTINY CASE ITO DEMANDING PAN NO. OF ALL CREDITOR. BUT I AM UNABLE TO GIVE PAN NO. OF CREDITOR. I HAVE GIVEN MY PUR BILL AND BANK STATEMENT AND LEDGER OF CREDITOR. CAN ITO MAKE ADDITION IN INCOME IF I WILL NOT GIVE ANY PAN NO. OF CREDITORS.

[Nash Industries I Pvt Ltd]

the supplier (creditors) those supplied by you would quote their GSTN.

The third to 12th digit of the GST number is the PAN of the supplier.

Regards

S.Ramaswamy

AI Summary

PAN identification from GSTIN can establish supplier identity and support purchase records in absence of supplier PAN The taxpayer could not furnish creditor PANs but produced purchase bills, bank statements and creditor ledgers; the supplier's PAN can be derived from the supplier's GSTIN because the third to twelfth digits of the GSTIN correspond to the supplier's PAN, so GSTIN on invoices may be used to identify the supplier's PAN for verification of purchase records.