Functionality to check PAN misuse introduced on GST Portal
There has been instances of misuse of PAN for obtaining GST registration. In order to check this, a functionality to register such complaints on GST Portal has been introduced.
The functionality will check the misuses, control the frauds and help officers in enquiry and cancellation of such registration.
Once complaint is registered, it will be sent to the concerned jurisdictional authority where the registration is claimed to be fraudulently taken, for necessary enquiry and suitable action.
Functionality to check PAN misuse on GST Portal
The process of registering complaint is as under:
1. A search functionality is given at the GST Common Portal to find out whether any GSTIN is issued on a particular PAN or not, under Search taxpayer > Search by PAN. The System displays details of the GST registration available on that PAN. In case, no registration is available on that PAN then the message is shown as “No records found”.
2. Any person aggrieved of having his PAN misused, may directly or through an authorized representative, register a complaint at GST Portal. He may search the GSTIN based on PAN and the registration(s) which are not taken by him, may be selected and reported to the jurisdictional officer.
4. Once the request is submitted, ARN will be generated. In case multiple GSTNs are selected for such complaints, ARN for each GSTIN shall be generated separately and will be assigned to their respective jurisdictional officers on their dash board for further necessary action. The ARNs are shown to the complainants on registering complaints on the user’s screen like this: