The Central Board of Indirect Taxes and Customs (CBIC) in implementation of the recommendations of 48th GST Council meeting, recently tweeted the following: –
“PAN-Linked mobile number and email address to be captured in Form GST REG-01 and OTP based verification to be conducted at the time of registration
Now declaration of mobile number and e-mail address by the person applying for the GST Registration is not required
Permanent Account Number (PAN) shall be verified through separate OTPs sent to the mobile number and email address linked to the Permanent Account Number (PAN).”
It was also clarified that the Amended Part A of Form GST REG-01 will state that Email id and mobile number of the applicant shall be auto populated from the Income Tax database as linked with the PAN of the applicant.
The Notification No. 26/2022 – Central Tax dated 26.12.2022 issued by CBIC had notified the Change in GST Registration Rules, Mobile Number and Email to be verified by OTPs.
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