Applying for GSTIN number

This query is : Resolved

Bhavesh Jain (Querist)
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31 August 2024 My friend and I are planning to start selling on Amazon, and we need a GSTIN number to proceed. We're considering using one of our personal PAN numbers to obtain the GSTIN. However, we don't have a dedicated office space, so we're wondering if we can use our home address for verification purposes. Additionally, we're concerned about whether a physical verification of the address will be required. If we use a personal PAN card instead of a firm's PAN card, what impact will this have on our tax filing? Please provide us some guidance on this.

Gokul Sharma

Gokul Sharma (Expert)
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31 August 2024 YES YOU CAN TAKE GST NO FROM YOUR PERSONAL PAN NO.
PHYSICAL VERIFICATION CAN BE DONE BY GST DEPT WHETHER HOME ADDRESS OR BUSINESS ADDRESS.
NO GST TAX IMPACT WHETHER USE PERSONAL PAN OR FIRM PAN. YES FOR INCOME TAX PURPOSE TAX COMPLAINCE CAN BE DIFFER.

Bhavesh Jain

Bhavesh Jain (Querist)
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31 August 2024 Thanks for your response. Could you please explain the tax compliance aspect you mentioned? For example, if my PAN card is used and I am a salaried individual earning ₹10 lakhs per year, what would be the implications for my annual tax filings? Apologies if these are silly questions. I'm slightly a noob when it comes to tax and GST matters.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Using Personal PAN for GST Registration:
You can definitely use your personal PAN card to apply for a GSTIN, even if you don’t have a separate business PAN.
The address you provide (home or business) will be verified by the GST authorities; physical verification can happen anywhere — home or business premises.
Impact on Tax Filing if Using Personal PAN:
Since you are a salaried individual earning ₹10 lakhs per year, here’s what happens:
GST Compliance:
You will need to file GST returns separately for your Amazon sales business.
GST is a separate tax from income tax, so you’ll have to maintain records and file monthly/quarterly returns on GST portal.
Using your personal PAN for GST doesn’t affect your salary income or salary-related tax filing.
Income Tax Compliance:
Income from Amazon sales will be added to your personal income under “Profits and Gains from Business or Profession.”
You need to maintain books of accounts, claim expenses, and declare the net profit in your annual income tax return (ITR-3 or ITR-4).
Salary income and business income are combined for total taxable income.
Tax Filing Implications:
You will file a single Income Tax Return that includes:
Salary income (from employer)
Business income (from Amazon sales)
Make sure to pay advance tax if your tax liability exceeds ₹10,000 in a year.
Additional Compliance:
You may need to maintain proper books (even if simplified) for your Amazon business.
You must file GST returns regularly and pay GST on sales.

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