Core Field Amendment -GST registration

[Sayali Jawle]

Addition of Director in GST registration of a foreign company (registered under Companies Act 2013). DIN is mandatory field as per GST registration. However as per Companies Act DIN provisions are not applicable on Foreign Companies. Please provide solution.

[DR.MARIAPPAN GOVINDARAJAN]

In my view for GST purposes DIN is mandatory.

AI Summary

Director Identification Number requirement remains mandatory for GST registration of foreign companies despite Companies Act inapplicability.
A foreign company applying for GST registration must provide a Director Identification Number because the GST registration process treats DIN as a mandatory field, creating a tension with domestic company law which does not impose DIN requirements on foreign companies; for GST compliance the DIN requirement is nonetheless enforced.