Payment of GST Liability under TAN Based GST

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..... Payment of GST Liability under TAN Based GST
Query (Issue) Started By: - Arunachalam M Dated:- 18-7-2022 Last Reply Date:- 21-7-2022 Goods and Services Tax - GST
Got 4 Replies
GST
Dear Experts, One of our Construction Company is doing Govt. Housing Projects in Mumbai, Maharashtra State. The Issue is: The Govt. Housing Project Authority is insisting us for making payment of GST unde .....

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..... r TAN Based GST. Even though they are having both PAN Based & TAN Based GSTN. Previously we faced an issue in Tamil Nadu the same problem, (i.e., we have remitted GST using TAN Based, after Dept. Audit they found & informed us to amend the filed Returns by PAN Based GSTN instead of TAN Based.) Hence, I request the experts to kindly clarify and support that any Circular/Notification or Rules are .....

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..... there for remitting the GST using TAN Based GSTN or PAN Based GSTN.??? Whether we have to remit the Tax using PAN based GSTN or TAN Based. Thanks in Advance, Regards, Arunachalam M Reply By Ganeshan Kalyani: The Reply: Sir, GSTIN is based on PAN. How come TAN based GSTIN is issued? Reply By Arunachalam M: The Reply: Dear Ganeshan Kalyani, Registration of GSTIN can be done using TAN without .....

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..... PAN: In the following case: Registration of TDS deductors: A TDS deductor has to compulsorily register without any threshold limit. The deductor has a privilege of obtaining registration under GST without having required to obtain PAN. He can obtain registration using his Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961. Reply By Shilpi Jain: The Reply: .....

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..... Do u mean that u upload gstr1 with the TAN based GSTIN? Reply By Arunachalam M: The Reply: Actually the Department is insisting for filing GSTR-1 using TAN Based GSTIN, however, we had already faced this issue in Tamil Nadu State, by filing using TAN Based GSTIN, thereafter the dept. asked us to file or amend the filed returns using PAN Based GSTIN. So, that i have asked for the Opinion, Clari .....

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..... fication, or any other Notification, Circular available with the Experts for filing & remitting the GST Liability using PAN Based GSTIN & to substantiate with the dept. for correctness in this issue.
Discussion Forum - Knowledge Sharing .....

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