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

PAN mismatch in GST registration requires fresh registration; transfer of ledger credits and refund procedures remain uncertain. When a GSTIN was issued using an incorrect PAN, the prescribed corrective step is to obtain a fresh registration by filing Form GST REG-01 because GSTIN is PAN-based; direct amendment of the PAN on the existing registration is not indicated. Surrendering the incorrect registration and re-registering with the correct HUF PAN is advisable, but transferability of ledger credits and the procedures for refund of input tax credit remain unresolved and require consultation with jurisdictional authorities.