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May 13, 2022

Steps to register a complaint for Misuse of PAN

by CA Shivam Jaiswal in GST

Steps to register a complaint for Misuse of PAN

There have been instances in the past where someone has obtained GST registration using the documentation of another individual. The imposter then uses the GST registration to conduct illicit activities, collect GST from fictitious transactions, and then disappears, putting the individual whose documents were exploited in jeopardy. The authorities then initiate legal action against the person whose documents were used, such as issuing notices, provisional attachments, and so on.

The GSTN (Goods and Services Tax Network) has included a new feature called “Functionality To Check Misuse Of PAN” to answer issues about people using their PAN to get GST registration. Once a complaint is filed, it will be forwarded to the jurisdictional body where the registration was allegedly obtained fraudulently for further investigation and action. The processes to file a complaint against PAN misuse in GST registration are briefly explained in this article.

To alert the taxpayers from getting into such a situation, GSTN has a feature wherein one can search for the number of registrations under his PAN and if he/ she finds that there is a registration which has not been taken by him/ her but is appearing in the list, one can make a complaint to GSTN immediately. The process for the same is as follows:

Step 1: Click “Search by PAN” under the “Search Taxpayer” page on https://www.gst.gov.in/.

Step 2: Insert the PAN, and all registrations under the PAN will be displayed. The page shows a list of GSTINs, together with their status (active/inactive) and registration state. “Kindly select GSTIN which you want to report on the GST Portal,” the page says.

Step 3: Check the list of GSTINs on the right hand side of the page to see if they all belong to you or if there are any that you haven’t taken but appear in the list. These could be false registrations or registrations obtained without your permission by an impostor. These registrations may be used to carry out fictitious transactions.

Step 4: Check the “Report” box, then click the “Report” button to go to the next step. Please be aware that any GSTIN that has not been correctly transferred from old legislation to GST will not be permitted to be reported, which I believe is fine.

Step 5: GSTN will request information such as your name, date of birth, and residence. In order to provide OTP for verification, the user’s e-mail address and mobile number will be required.

Step 6: Complete the first step of verification by entering the OTP received via email and your mobile number..

Step 7: After the first stage of verification is completed, e-KYC via Aadhar verification must be completed. “I, the bearer of Aadhaar number/VID to be indicated below, hereby give my consent to Goods and Service Tax Network (GSTN) to get my Aadhaar Number and Name for authentication with UIDAI,” one asserts. GSTN will utilise my identity information to fill reports against fraudulent GSTINs based on my PAN, and my details will not be disclosed until it is required, and will only be given to the Central Identities Data Repository (CIDR) for the purpose of submitting reports.”

Step 8: When you enter your Aadhar number, you will receive an OTP on your phone. Complete the second stage of authentication by entering the OTP.

Step 9: The Aadhar information are displayed on the site after the second step of authentication is completed. The Aadhar details should be double-checked before proceeding with the declaration, which is as follows: “Declaration – I hereby declare that the following GST registration(s) against this PAN, as mentioned below, are improperly taken without the authorization of the competent authority.” I hereby request that the competent authority conduct a thorough inquiry into this incident and take appropriate action.”

Step 10: After selecting the Declaration check box, select either the ACCEPT or REJECT option. When the ACCEPT button is pressed, the application is sent to the appropriate authority for review. In this scenario, a complaint has been filed. If a person does not choose to proceed with the complaint application, they can select REJECT to exit the procedure. In this situation, the complaint will not be filed.

This is a highly innovative initiative by the Department and GSTN, where you can keep track of who has registered using bogus documents that do not belong to you. At the very least, such details should be checked quarterly, and if anything is found to be incorrect, quick action should be done. The taxpayer should also send a copy of this application to the jurisdictional officer, informing him of the incorrect registration and the GSTN complaint you made. This will confirm one’s genuineness, and these documents will go a long way toward proving one’s innocence in the event of a demand or investigation.

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