GST PAN Card

1. Go to the GST portal and click on the option “Search Taxpayer”.

1. Select the option “Search by PAN”. 

1. Enter the PAN number and captcha code.

1. Click on ‘Search’ and you will be able to see the GSTIN registration details.

1. To check the further details of business registered with the specific GSTIN, click on the hyperlinked GSTIN.

Format of GST Number Based on PAN

The format of the GST number is as follows:

1. GST number is a 15-digit unique identification number.

1. The first two digits represent the state code. 

1. The next ten digits are the PAN of the business or individual.

1. The 13th digit indicates the number of GST registrations under the same PAN in a state.

1. The 14th digit is by default “Z”.

1. The 15th digit is a check code used for error detection.

Migration to GST Regime

The Central Board of Excise and Customs (CBEC) has begun the process of transferring taxpayers to the new GST system with the new tax system, effective April 1. This process involves providing them with a temporary certificate of registration. Anyone who is registered under the old tax regulations or who has a valid PAN will be issued this temporary registration number.

Any assessee of excise or service tax who does not currently have a PAN must obtain one and update their information on the ACES site. Prior to the assessee being transferred to the new GST system, this must be completed. Additionally, the CBEC is holding special events to educate the public about the transition of assessees and taxpayers to the GST system.

Procedure of GST Migration

To complete the migration process, an Individual must have a valid PAN Card. If previously someone was registered without a valid PAN, then they must obtain a PAN Card first before migrating to GST. A valid PAN is essential to get a GSTIN (Goods and Services Tax Identification Number). 

1. Provisional Registration

Provisional registration is issued to the taxpayer upon completion of enrollment. Furthermore, the taxpayer can access a Certificate of Registration in Form GST REG-25, which includes the GSTIN, through the GST portal. It should be noted that under the GST, a taxable person who has obtained multiple registrations under the existing tax legislation based on the same PAN would only receive one registration.

2. Final Registration

Everyone approved for Provisional Registration in the manner mentioned above must electronically file an application using Form GST REG-26. This kind of application needs to be signed with an electronic verification code. Additionally, the taxpayer must, either directly or through a Facilitation Centre, provide the necessary information and attach the pertinent documents as listed in the application on the GST portal. The taxpayer has three months to provide the aforementioned information, or the Commissioner may extend that time. The taxpayer shall electronically obtain the Certificate of Registration in Form GST REG-06 if the authority determines that the information provided by the taxpayer in the application is accurate. 

3 .Cancel Provisional Registration

All individuals registered under current tax legislation can cancel their registration within 30 days if they are not required to be registered under GST. An application in Form GST REG-29 must be submitted on the common portal. The registration is cancelled once the officer makes a thorough inquiry and determines that doing so is appropriate. 

Effects of the New GST Regime

In the new tax regime, there will be one unique registration for each PAN. The current assessees will get one temporary ID for each state where the business is already incorporated in the present excise or service tax regime. The other new registrations for a state will be included as an extra business location on the GSTN portal.