Modification of PAN number in GST Registration

[Balasubramanian Muthusamy]

Dear sir,

We are a Registered Dealer in Sales Tax TamilNadu .We have transitioned from Sales Tax to GST and got a Registration Number & Certificate.

1.We are a HUF firm with one sole Proprietor and with HUF Pan Number.

2.Our proprietor is also an Individual Assessee in Income-tax having seperate Pan Number. It is active and filing IT returns every year.

3.Now the Problem is when Registering with GSTin ,the individual Pan Number was /had to be selected and got the GSTin Number with Individual Pan number.

4.We want to modify the Pan Number in GSTin Registration certificate. Is it possible ?

5.If not ,can we apply for new Regn with GST with HUF Pan number and surrender the old one ?

6. IF surrendered, shall we get all the credit in our GST Ledger /cash ledger to the new GSTin Regn account ?

7. we are a Manufacturer-Exporter and eligible for ITC Reftunds from the Department. What is the new procedures/Forms for applying for Refund ?

with thanks and regards

M.Balasubramanian

Mobile : 8098001253

[ANITA BHADRA]

If there is any mistake in the PAN number, the applicant will have no other choice except to file for a fresh registration using FORM GST REG-01.

This is because GSTIN number is based on the PAN..

[DR.MARIAPPAN GOVINDARAJAN]

Your point No. 5 is advisable.

Regarding point No. 6 and 7 positive reply could not be given. However you may approach the jurisdictional authorities in this regard.

AI Summary

Dealer Faces GST Registration Issue Due to PAN Error; Advised to Reapply with Correct PAN Using FORM GST REG-01 A registered dealer transitioning from Sales Tax to GST in Tamil Nadu faces an issue with their GST registration, which was mistakenly done using an individual PAN instead of their HUF PAN. They inquire about modifying the PAN in their GST registration and whether they can apply for a new registration with the correct PAN, transferring credits from the old account. Responses suggest filing a fresh registration using FORM GST REG-01 due to the PAN-based nature of GSTIN and recommend consulting jurisdictional authorities for credit transfer and refund procedures.