PAN Mismatch in GST Registration: Causes, Validation Errors & How to Resolve

PAN mismatch during GST registration occurs when the name, PAN, or date of birth of the applicant or authorised signatory entered does not match with the CBDT database. This article will discuss the common causes of PAN mismatch and how to resolve them.

Key Takeaways

• PAN mismatch occurs due to inconsistencies between GST application details and CBDT records
• Even minor differences in name format or spelling can lead to rejections.
• GST registration cannot proceed unless the PAN is successfully validated
• Verifying CBDT records before applying can prevent delays in GST registration.

What is PAN Mismatch in GST?

A PAN mismatch in a GST registration application refers to validation failures that may arise when the PAN number, legal name, or date of birth entered in the GST Registration Form do not exactly match the records maintained in the CBDT database.

The GST portal displays an error such as “PAN and Legal Name not matching with CBDT database” or “Mismatch of PAN details with CBDT data”.​

Until this mismatch is resolved, the registration process is halted, as the applicant will be required to correct the relevant details in the GST Registration form.

Common Causes of GST PAN Mismatch

1. Name Formatting Differences

CBDT database records store names in a specific format. Variations in any word order, for example, if any person enters his first name followed by his last name while the CBDT database has saved it as last name before first name, then the portal can show errors.​

2. Spelling Errors

Minor spelling mistakes, extra spaces, or missing middle names can cause errors on the GST portal.​

3. Newly Issued PAN

For recently issued or updated PANs, the data may not yet be synced across GST systems, leading to temporary mismatches.

How to Solve PAN and Legal Name Not Matching with the CBDT Database

To resolve PAN mismatch issues, follow these steps systematically:

Step 1: Verify PAN details with CBDT on the Income Tax e-Filing portal under “Online PAN verification”.

Step 2: Enter the exact name as displayed in the CBDT database​

Step 3: If the details in the CBDT database are incorrect, submit a PAN correction request through the Income Tax portal and wait for confirmation before reapplying for GST registration.​

Step 4: Allow Time for System Sync

For newly issued or corrected PANs, 2–7 working days are required for the updated details to reflect on the GST portal.​

Step 5: If the mismatch persists, a grievance must be raised with the GST helpdesk.