It is one of the document listed.
Yes, but non-resident taxable person may be granted registration on the basis of any other document.
No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN.
Both (b) and (c)
Answer is Wrong!
Answer is Right!
The correct answer is: B. Yes, but non-resident taxable person may be granted registration on the basis of any other document.
PAN is a Permanent Account Number issued by the Income Tax Department of India to individuals, Hindu Undivided Families (HUFs), companies, firms, trusts, and other entities. It is a 10-digit alphanumeric number that is used for all tax-related purposes.
PAN is mandatory for grant of registration under the GST Act. However, non-resident taxable persons may be granted registration on the basis of any other document, such as a passport or a visa.
The other options are incorrect because:
- Option A is incorrect because PAN is not one of the documents listed in the GST Act for grant of registration.
- Option C is incorrect because TAN is not a substitute for PAN. TAN is a Tax Deduction and Collection Account Number issued by the Income Tax Department to persons who are required to deduct tax at source.
- Option D is incorrect because only option B is correct.