Payment of GST Liability under TAN Based GST

[Arunachalam M]

Dear Experts,

One of our Construction Company is doing Govt. Housing Projects in Mumbai, Maharashtra State.

The Issue is:

The Govt. Housing Project Authority is insisting us for making payment of GST under TAN Based GST. Even though they are having both PAN Based & TAN Based GSTN.

Previously we faced an issue in Tamil Nadu the same problem, (i.e., we have remitted GST using TAN Based, after Dept. Audit they found & informed us to amend the filed Returns by PAN Based GSTN instead of TAN Based.)

Hence, I request the experts to kindly clarify and support that any Circular/Notification or Rules are there for remitting the GST using TAN Based GSTN or PAN Based GSTN.???

Whether we have to remit the Tax using PAN based GSTN or TAN Based.

Thanks in Advance,
Regards,
Arunachalam M

AI Summary

Construction Firm Challenges GST Payment Method; Seeks Clarity on PAN vs. TAN-Based GSTN for Government Projects A construction company working on government housing projects in Mumbai is facing an issue with the GST payment method. The government authority is insisting on using TAN-based GST, although both PAN and TAN-based GSTNs are available. Previously, in Tamil Nadu, the company faced a similar issue where they were required to amend returns filed using TAN-based GSTN to PAN-based GSTN after a department audit. The company seeks expert advice on whether any circulars or rules specify using PAN or TAN-based GSTN for remitting GST and requests clarification on the correct procedure.