If you have registered your business under the Goods and Services Tax regime, you would have been allotted a Goods and Services Tax Identification Number. The GSTIN is a 15-digit number required to file a return, claim input tax credits and for compliance purposes.
Many times, professionals, businesses or authorities require a search for a GSTIN using the Permanent Account Number (PAN). The PAN is the government’s primary Tax Identification Number with respect to income tax, and while the GST Portal does not permit the determination of a GSTIN (because they use different identifiers), it does provide the ability to link and verify GSTINs registered on a certain PAN.
The scope of this blog is to cover how to search GSTIN by PAN, why it is important, the step-by-step process with tips to search GSTIN by PAN online, and some common problems that taxpayers face when using this service.
Introduction
The introduction of GST has made indirect taxation simpler than ever in India by creating a common system. While GST has made indirect taxation simpler, the system still requires each taxpayer to register by PAN, which is the common identification of taxpayers.
For multi-location businesses (multiple states), they only need to have one PAN with multiple registrations under the GST regime. For instance, if the company has offices in Maharashtra and Karnataka, one PAN will generate two GSTINs, one for the Maharashtra registration and one for the Karnataka registration.
The GST portal has a search by PAN feature; in that way, you can find all of the GSTINs registered by that PAN. This is helpful mainly for suppliers, buyers, auditors, or even the businesses themselves when cross-verifying.
What is GSTIN?
The GST Identification Number is a 15-digit alphanumeric code allotted at the time of registration. Its structure is –
- First 2 digits – State code (as per Census 2011)
- Next 10 digits – PAN of the business/entity
- 13th digit – Entity code (for multiple registrations on the same PAN in one state)
- 14th digit – Default “Z”
- 15th digit – Checksum digit for validation
This format shows why PAN is central to GST registration and why searching via PAN is the most direct way to find GSTINs.
Why Search GSTIN by PAN?
Searching GSTIN using PAN helps in –
- Verification of suppliers/customers – To confirm GSTIN is active and valid.
- Auditing and compliance – For accountants and auditors to cross-check taxpayer registrations.
- Tracking multiple registrations – For businesses operating in multiple states under the same PAN.
- Refunds and credits – Ensure that your input tax credit claims match the correct GSTIN.
- Preventing fraud – Avoid dealing with unregistered and fake GST numbers.
Who Can Use This Facility?
The search tool is available to –
- Registered taxpayers – To confirm their own or related GSTINs.
- Suppliers and buyers – To validate counterpart GST details.
- Auditors and tax professionals – For compliance and statutory verification.
- Government departments – For cross-checks in assessments or investigations.
Steps-by-Step Process to Search GSTIN by PAN
Step 1. Visit the GST Portal
You have to visit the official GST portal – https://www.gst.gov.in.
Step 2. Navigate to Search Taxpayer
From the home page menu:
- Click “Search Taxpayer” → “Search by PAN”.
Step 3. Enter PAN Details
- Input the PAN number of the taxpayer.
- Enter the captcha code displayed.
Step 4. View GSTINs Linked to PAN
- The system will display a list of every GSTIN associated with that PAN.
- Results may include:
- GSTIN
- Legal name of the business
- State registration
- Status (Active/Inactive/Cancelled)
Step 5. Check Details
Clicking on a GSTIN allows you to verify other details, such as registered address, date of registration, and nature of business i.e composition scheme / regular taxpayer.
Example Scenario
Let’s assume the company “XYZ Pvt. Ltd.” has a PAN ABCDE1234F, and is registered in –
- Delhi
- Maharashtra
- Tamil Nadu
If you checked this PAN on the GST portal, you would find three GSTINs, one for each state – all linked to the same PAN. This illustrates that PAN is a primary requirement for all GST registrations.
Common Issues and Solutions
- No GSTIN Found for PAN
- Reason: PAN not registered under GST.
- Fix: Ensure GST registration has been completed.
- Cancelled GSTINs Displayed
- Cancelled registrations still show up but are marked inactive.
- Typing Errors in PAN
- Double-check PAN details before submitting.
- System Error or No Response
- Sometimes the portal faces downtime; try again after some time.
Importance of Legal and Compliance
- Under Section 25 of the CGST Act, PAN is a requirement for GST registration (exception for NRIs in some circumstances).
- PAN-based search provides transparency on all tax transactions and serves to eliminate duplicate and illegal registrations.
- A business will need to make sure the correct GSTIN connected to its PAN is used to file returns, claim input tax credits, and communicate with tax authorities.
Best Practices
- Always verify the GSTIN of your suppliers/customers before commencing any supply.
- Keep a record of all GSTINs registered under your business PAN in the various states.
- Make sure GST details are kept up to date on the GST portal.
- Before filing GST returns, always check the GSTIN status to ensure GST compliance isn’t impacted by mismatched GSTINs.
Conclusion
GSTIN lookup by PAN is one of the most powerful and easiest ways for businesses, auditors and tax professionals to perform verification because it allows the user to check all registrations associated with the PAN, confirm their status and aspect of compliance.
Whether you want to check for a supplier’s registration, audit multiple different branches of a company, or just want to confirm your own GST registrations, the GST portal provides an easy way for businesses to conduct due diligence on their GST database.
As PAN underpins both direct and indirect taxation, there are easier ways for businesses to create a record of how to keep a GST registration up to date, as well as regularly review each GSTIN associated with PAN. A quick GST number search can save businesses from making compliance errors, mismatches, and incurring unnecessary penalties.
References
https://tutorial.gst.gov.in/
https://cbic-gst.gov.in/
https://gstcouncil.gov.in/
https://www.gst.gov.in/
