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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Team SoOLEGAL | 01/01/1970

Yes. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under Section 19 of the Model GST Law.

However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.


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