An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
Verify PAN details on the CBDT portal before GST registration to prevent mismatches.
Correct name discrepancies (e.g., spaces or missing components) to match PAN records.
Obtain and register a Class 2 or 3 digital signature for GST registration.
Contact the GST helpdesk for issues like missing ARN or registration certificates.
Seek professional assistance for a seamless GST registration process.
Approximately 1 crore businesses in India have already completed their GST registration. Many of them have executed the procedure by themselves, while some have taken the help of third-party GST experts. Choosing the latter option can be convenient for your business, particularly if you are not familiar with the common issues faced by the majority of the taxpayers while registering online.
In this blog, we have addressed the problems that a business can face due to a PAN mismatch in the GST registration process. Here, you will frequently come across a term: CBDT, which is short for Central Board of Direct Taxes. So, without further delay, let’s get started!
What Is CBDT?
CBDT is a segment of the Ministry of Finance’s revenue department. As per the Central Board of Revenue Act, 1963, CBDT is a vital authority. It controls and proposes amendments in regulations about collecting and assessing direct taxes. This division is responsible for proposing adjustments to taxation rates and bringing in legislative changes, pertaining to Direct Tax Enactments.
At present, the Central Board of Direct Taxes (CBDT) is comprised of a chairman and 6 members. They look after the administration, legislation, and auditing of the GST system. Their primary goal is to minimise tax evasion complaint cases. To achieve this, they investigate charges listed in Chapter XXII of the Income Tax Act of 1961.
What Information Does Your PAN Card Display?
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The PAN card holds many vital details about taxpayers. Primarily, it is used to share the unique 10-digit alphanumeric Permanent Account Number or PAN. This number serves as a lifelong identifier for tracking each financial transaction linked to a GST-registered taxpayer.
A regular PAN card, issued under the Central Board of Direct Taxes (CBDT), displays:
Cardholder’s name
Coloured photograph
Date of birth
Father’s name
Signature
For companies, a PAN card discloses the trade name of the registered entity along with their date of registration.
Enrolling accurate information about an individual or business on their PAN card is crucial for tracking taxable financial transactions. These include taking into consideration one’s income, expenses and investments and guaranteeing all sorts of tax compliances.
CBDT uses these data to ensure proper tax collection and avoid instances of illegal tax evasion. On referring to the PAN card itself, you won’t find the complete set of information but certainly, it acts as a linkage tool. In short, your PAN details make room for transparency and accountability within the system.
Common Discrepancies Spotted for PAN Card Holders
After the e-signature has been done while registering under GST, certain mistakes are noted that restrict businesses from migrating successfully. Hereby, we have listed down some of the basic issues in migration and their recommended solutions:
Mistakes Encountered
Proposed Solutions by GST Portal and GSTN
Message of mismatch in the entity's name compared to the records in the CBDT portal and VAT-TIN/Service Tax-TIB
Proprietors should change their names as per the PAN card. Most of the details are auto-populated so you can note the differences and make necessary changes yourself.
Mismatch of names in instances where the middle name is absent (generally in these situations one space is mistakenly added when name details are saved from the CBDT-regulated database)
You can remove the spaces from the name as needed (according to your PAN card).
Issue of mismatch due to a discrepancy in First, Middle or Last Names as declared in VAT/Service Tax TIN with that in PAN
Consider concatenating all the components (first name, middle name and last name) and send a single string request to avoid further failure. The request must be addressed to the CBDT.
Mismatch encountered due to certain blank spaces left in the enrolment application because of the unavailability of CBDT service while attempting PAN activation
Try enabling fetching the name of the taxpayer during the run time. The information entered must align with the PAN-associated name in the registration application form that had been left blank because of the non-availability of service.
Additional Possible Errors in PAN and Their Solutions
Besides incorrect PAN details, several other problems may also arise while filing a GST registration application:
Digital Signature Errors
This type of PAN mismatch in GST registration arises when the GST registration applicants face a problem regarding the e-sign mandate. Digital signature is compulsory for a wide range of PAN card holders, including public/private limited companies, foreign companies, public sector undertakings, Limited Liability Partnership (LLP) and Foreign Limited Liability Partnership.
Thus, before you begin the process for GST registration, consider obtaining a class 2 or class 3 digital signature for the authorised signatory. Once the signature is ready, you may install emSigner and proceed to register the DSC on the GST Portal.
Next, try the steps below to solve the problem:
Step 1: Log in to your GST account using your GSTIN and password.
Step 2: Navigate to the ‘My Profile’ page and select the option ‘Register or Update DSC’.
Step 3: Choose the PAN of the authorized signatory. This number should be associated with whom DSC was earlier acquired.
Step 4: Get a DSC certificate from emSigner.
Step 5: Submit the DSC and it will be auto-registered.
ARN Number Not Issued
At times, it can happen that a GST applicant has correctly fed in all their exact details during registration time but still did not get any ARN number. In such cases, you should contact the GST helpdesk.
Here's the GST helpdesk number: 0124-4688999 or 1800-1200-232.
GST Registration Certificate Not Provided
If you do not get a GST registration certificate within 5-10 days of submitting an application, you must check if the concerned GST Officer has posted any queries after comparing the submitted details with the TRN or Temporary Reference Number.
Let’s say that there are no queries and still you haven’t got a certificate or GSTIN. In such situations, you may either call the number provided above or reach out to GST Seva Kendra for related support. They will further guide you on how to obtain a GST registration certificate.
How to Solve Mismatch of PAN Details with CBDT Data in GST Registration?
You can follow the steps discussed below while availing fresh GST enrolment if there are problems related to PAN mismatch in GST registration.
Step 1: Navigate to the ‘Verify Your PAN’ page after opening the official portal for Income Tax India e-filing.
Step 2: Address all the mandatory fields including PAN, full name, DOB and status. Before clicking on the ‘Submit’ button, fill in the CAPTCHA to proceed.
Step 3: If your PAN card details are the same as CBDT data, then you see a prompt like: “PAN is Active and the details are matching with PAN database”.
Step 4: If the details do not match with the database, you see an error message. Then, proceed to change them via the ITR website. Upon opening the platform, click on 'PAN'.
Step 5: Next, click on the ‘PAN Verification’ tab.
Step 6: Then, you must log in with your credentials to bring changes to your PAN card data.
Step 7: Complete filling out the online form after you have verified your transactional and personal details.
Conclusion
Solving PAN mismatch in the GST registration process is not that difficult. However, some businesses may struggle, especially when there are limited resources available in terms of technical support. This is where this guide can be used as a reference.
Moreover, professional help can be taken to streamline the process and guarantee a sure-shot solution for the mismatches.
💡If you want to streamline your payment and make GST payments, consider using the PICE App. Explore the PICE App today and take your export business to new heights.
FAQs
What is PAN mismatch in GST registration, and how can it be resolved?
PAN mismatch occurs when the details provided during GST registration do not match the information on the CBDT database. To resolve this, verify your PAN details on the Income Tax India e-filing portal, correct discrepancies, and ensure all names, dates, and other information align with PAN records before proceeding with GST registration.
Why is accurate information on the PAN card crucial for GST registration?
Accurate PAN details are essential as they serve as a unique identifier for tracking taxable transactions and ensuring compliance. Any mismatch can lead to registration delays or rejection. CBDT uses PAN data to maintain transparency and accountability in the tax system.
What should I do if I do not receive my ARN after completing the GST registration application?
If your ARN is not issued despite submitting accurate details, contact the GST helpdesk at 0124-4688999 or 1800-1200-232. Alternatively, visit the GST Seva Kendra for assistance. They will guide you in resolving any pending issues and ensure your application progresses smoothly.
How can I address digital signature errors during GST registration?
Ensure you obtain a valid Class 2 or Class 3 digital signature for the authorized signatory. Install emSigner software, register the DSC on the GST portal, and follow the steps to link it with your PAN. This ensures smooth submission and verification of your GST application.
What are common mistakes that lead to PAN mismatch in GST registration?
Common errors include discrepancies in name formatting (e.g., missing middle names, extra spaces), incorrect information on the PAN card, and failure to update PAN details with CBDT. These issues can be resolved by verifying and updating PAN details on the Income Tax portal before applying for GST registration.
An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
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