GST registration based on TAN

[CASUNIL BHANSALI]

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

AI Summary

Taxpayer's Query: Is GST Registration via TAN Possible? Respondents Clarify Under CGST Act, Sections 51 and 24(vi) A taxpayer inquired about the possibility of obtaining a GST registration based on a Tax Deduction and Collection Account Number (TAN) despite already holding a regular GST registration. One respondent clarified that TAN is intended for TDS deductors under Section 51 of the CGST Act, referencing Section 24(vi) of the same act. Another asked if there was a specific reason for needing another GST registration in the same state, noting that GST registrations are typically based on Permanent Account Numbers (PAN). A third response stated that obtaining another GST registration in this manner is simply not allowed.