Circular No.652/43/2002-CX.6

F.No. 201/12/2001-CX.6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

 8th August 2002.

Subject: – Allotment of 15 digit PAN based Registration Numbers – regarding.

I am directed to refer to Board’s Circular No.593/30/2001-CX dated 19.10.2001 relating to allotment of PAN based Registration Numbers wherein it was prescribed that Range Officers would themselves allot the said numbers for multi unit companies. Attention is also drawn to Board’s Circular No.493/59/99-CX, dated 12.11.99 wherein it was stipulated that in respect of multi unit companies the 15 digit ECC Number (now converted to 15 digit PAN based Registration Number), is to be allotted by DGICCE. Reportedly the multi-unit companies are facing difficulties in the allotment of the 15 digit PAN based Registration Number. Further, the practice in the field is not uniform as at some places application of the multi-unit companies (for allotment of 15 digit PAN based Registration Number) are being forwarded to DGICCE and in other places the same are being returned to the assessee as incomplete in the absence of details of the Registration Numbers of the other units.

2. The matter has been examined. It is a fact that Range Officers are not able to allot PAN based Registration Numbers for multi unit companies as details of Registration Numbers of the ‘other’ units are not available and particulars provided in the Registration Form is not complete. It is also the fact that some of the assessees are not able to provide full details of Registration Numbers of ‘other’ units. In the circumstance, for bringing uniformity in the practice of allotment of PAN based Registration Numbers, Board desires that the earlier system of referring application for allotment of PAN based Registration Numbers in respect of multi-unit companies to DGICCE/Commissionerate may be continued.

1. The field formations and members of the trade may suitably be informed.

Receipt of this Circular may please be acknowledged.

5. Hindi version will follow.

Yours faithfully,

(M.G.THAMIZH VALAVAN)

Under Secretary (CX.6)

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