GST registration based on TAN

[CASUNIL BHANSALI]

Can a taxpayer obtain GST registration based on TAN, despite already holding a regular GST registration?

[KASTURI SETHI]

TAN is meant for TDS deductors who deduct TDS under Section 51 of CGST Act. Refer Section 24 (vi) of CGST Act.

[Shilpi Jain]

Is there any reason for obtaining another GST registration in the same State? 

GST registrations given on the basis of PAN

[YAGAY andSUN]

Simply not allowed.

AI Summary

GST registration based on TAN is not permitted; registrations are issued on PAN and TAN identifies TDS deductors. TAN is designed to identify TDS deductors and is not a basis for supplier registration; GST registrations are issued on the basis of PAN, and obtaining an additional GST registration in the same State on the basis of TAN is not permitted.