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

[Ganeshan Kalyani]

Sir, GSTIN is based on PAN.

How come TAN based GSTIN is issued?

[Arunachalam M]

Dear Ganeshan Kalyani,

Registration of GSTIN can be done using TAN without PAN:

In the following case: Registration of TDS deductors:

A TDS deductor has to compulsorily register without any threshold limit. The deductor has a privilege of obtaining registration under GST without having required to obtain PAN. He can obtain registration using his Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961.

[Shilpi Jain]

Do u mean that u upload gstr1 with the TAN based GSTIN?

[Arunachalam M]

Actually the Department is insisting for filing GSTR-1 using TAN Based GSTIN, however, we had already faced this issue in Tamil Nadu State, by filing using TAN Based GSTIN, thereafter the dept. asked us to file or amend the filed returns using PAN Based GSTIN.

So, that i have asked for the Opinion, Clarification, or any other Notification, Circular available with the Experts for filing & remitting the GST Liability using PAN Based GSTIN & to substantiate with the dept. for correctness in this issue.

AI Summary

TAN-based GST registration: whether GST returns and tax remittances must be filed using PAN-based GSTIN for correctness.
Whether GST returns and remittances should be filed under a PAN-based GSTIN or a TAN-based GSTIN is disputed. A contractor reports that a government authority demanded filing and payment under a TAN-based GSTIN, while a prior departmental audit required amendment of returns filed under TAN to the PAN-based GSTIN. It is noted that TDS deductors may register for GST using TAN without PAN, and the requester seeks authoritative circulars or rules clarifying which GSTIN must be used for filing and remittance when both PAN- and TAN-based GST registrations exist.