PAN-linked mobile number and e-mail address to be captured in FORM GST REG-01 and OTP-based verification to be conducted at the time of registration

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Background:

Recently, the GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended that PAN-linked mobile number and e-mail address (fetched from CBDT database) to be captured and recorded in FORM GST REG-01 and OTP-based verification to be conducted at the time of registration on such PAN-linked mobile number and email address to restrict misuse of PAN of a person by unscrupulous elements without knowledge of the said PAN-holder.

The above-mentioned recommendation has been notified vide following notification:

Notification:

The CBIC vide Notification No. 26/2022 – (Central Tax) dated December 26, 2022 has issued ‘the Central Goods and Services Tax (Fifth Amendment) Rules, 2022’ to further amend the Central Goods and Services Tax, Rules, 2017 (“the CGST Rules”) in to order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, in a following manner:

  • In Rule 8 of the CGST Rules i.e. Application for registration:
    • Omitted the requirement of declaring mobile number and e-mail address by the person applying for GST registration
    • Permanent Account Number (“PAN”) to be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the PAN.
    • Omitted the requirement of verifying the mobile number and e-mail address
  • Amended PART A of FORM GST REG-01 to state that E-mail id and mobile number shall be auto-populated from the Income Tax database as linked with the Permanent Account Number of the applicant.
  • Omitted the instruction in FORM GST REG-01 w.r.t. Providing E-mail Id and Mobile Number of authorised signatory for verification and future communication.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009584/ENG/Notifications

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