TaxTMI 
TaxTMI 
Whether merely having a PAN/TAN means having existence in India? Is there any Caselaws ( Direct or Indirect Tax) wherein it has been discussed whether merely holding PAN/TAN is equivalent to having existence or place of business in India.
Saket
Place of business
31 Mar 2022 
2 Replies 
1402 Views Asked by
Fixed establishment requirement governs GST registration; mere PAN or TAN does not establish place of business.
Under GST, registration ordinarily requires a fixed establishment-a place with sufficient permanence and suitable human and technical resources to supply or receive services-whereas a non-resident taxable person is one who occasionally supplies goods or services but has no fixed place of business or residence in India; consequently mere possession of PAN or TAN, without indicia of a fixed establishment, does not amount to a place of business for GST registration. (AI Summary)
Under GST, registration ordinarily requires a fixed establishment-a place with sufficient permanence and suitable human and technical resources to supply or receive services-whereas a non-resident taxable person is one who occasionally supplies goods or services but has no fixed place of business or residence in India; consequently mere possession of PAN or TAN, without indicia of a fixed establishment, does not amount to a place of business for GST registration. (AI Summary)