We have seen various fraud’s been conducted by registering PAN of some person without his knowledge and then issuing fraud invoices using such GST number which would bring such person under the radar of GST department.
To address the complaint related to misuse of PAN for obtaining GST registration, a functionality to register such complaints on GST Portal has been introduced. It 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.
The process of registering complaint is given below:-
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.
3. On clicking of “Report” button a Pop-up will be displayed. In case of Individual PAN (Where 4th letter in PAN is “P”) Legal Name as per PAN will be auto populated. While registering the complaint, the complainant has to provide the e-mail and Mobile Number for validation and the other information like D.O.B. and Address etc. mandatorily. For the GSTIN registered under category, other than Proprietor, complainants have to enter the personal details, which would be followed by Aadhaar Authentication.
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 dashboard for further necessary action.
5. The complaints so registered, shall be made available to the competent authorities at their dashboard under – “Application for Reporting Fake GSTIN’s for further necessary action. The officers shall have a new Role of “PAN Vigilance officer” in the Back Office for this purposed.
6. The Complainant can further track the status of application through track ARN at GST Portal pre-login.
To read about the full functionality CLICK HERE.
Although the functionality has been made available but it will be very difficult for anyone to know if any GST number has been registered on his/ her name.
This will be helpful to only those who are already registered and who comes to know about other GST number while filing annual return or such other compliance.
You can book phone consultation/ assistance online with expert as mentioned below:
To book ITR filing with experts CLICK ME.
To book phone consultation with experts for Income tax CLICK ME.
To book consultation for Faceless Assessment with experts CLICK ME.
To book phone consultation with experts for GST CLICK ME.