Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Question 11 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 11 – Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? Ans. Yes. As per Section 25(6) of the CGST/SGST Act 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. However as per the proviso to the aforesaid section 25(6), a person required to deduct tax u

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