Functionality to register complaint on misuse of PAN in GST Registration

FUNCTIONALITY TO CHECK MISUSE OF PAN
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.

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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”. Below is the screenshot.

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. The
Screenshot is given below:

3. On clicking of “Report” button following Pop-up is 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. The screenshots are given below:

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. The ARNs are shown
to the complainants on registering complaints on the user’s screen like this:

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.