- 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 under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.
- Also, as per Section 25(7) PAN is not mandatory for a nonresident taxable person who may be granted registration on the basis of self-attested copy of valid passport.
- Voluntarily registration is possible even not liable
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