Migration to GST- Mandatory requirement of PAN for all including government departments for registrations - GST - PUBLIC NOTICE No. 07/2017

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX 7th FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU-575 003 C. No. IV/16/01/2017 Tech. Date: 10.06.2017 PUBLIC NOTICE No. 07/2017 Sub: - Migration to GST- Mandatory requirement of PAN for all including government departments for registrations- Reg. As you are aware the GST regime is proposed to be introduced w.e.f 1 St July, 2017. Section 139 of the GST Act, 2017 provides for migration of existing tax payers to GST. In this regard attention is invited to Section 25(6) of the said Act which stipulates that: 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 the provisions of Section) 2. It is underscored that those assessees whose CE (Central Excise) and ST (Service Tax) registrations are PAN based and where PAN is validated can alone be migrated to GST. This applies to the case of Government departments , PSUs and local bodies also. 3. All Government Sector / PSUs / local bodies registrants not having a valid PAN based CE/ST registration have to obtain PAN from Central Board of Direct Taxes and then convert to PAN based CE/ST registration (from Central Board of Excise Customs) in order to get Provisional ID / GSTIN under GSTN. 4. Taxpayers concerned (like railways, postal departments, municipal bodies etc) are therefore, advised to obtain PAN and convert their registration into PAN based registration in order to migrate to GST immediately without any inconvenience. 5. The contents of the same may be brought to the notice of all constituent members of the Trade and Industry. (Dr. M. SUBRAMANYAM) COMMISSIONER