Charges - Summary
| Minimum payable charges | Screen Based | File and Screen Based | Software (API) Based | ||||
|---|---|---|---|---|---|---|---|
| Annual Registration Charges (₹) | 12,000 | 12,000 | 12,000 | ||||
| Goods and Services Tax (GST) @18% (₹) | 2,160 | 2,160 | 2,160 | ||||
| Total Registrastion/Annual Charges(₹) | 14,160 | 14,160 | 14,160 | ||||
| Initial Advance (₹) (Inclusive of GST as applicable) | NA | As desired | As desired | ||||
| Free PAN verification per day (Subject to change based on cumulative number of PANs verified in F.Y.) | Upto 750 only |
|
750 | ||||
| Charges above free PANs verification (₹) | NA | Above 750 charges will applicable as per Table No 1 | Refer Table no. 2 |
Charges for File based PAN verification
| Table No 1 | ||||
|---|---|---|---|---|
| Count of PANs in the file | Charges (₹) | |||
| Slab1 | Slab2 | Slab3 | Slab4 | |
| @0.30 | @0.25 | @0.15 | @0.05 | |
| 1-200 | 60 | 50 | 30 | 10 |
| 201-400 | 120 | 100 | 60 | 20 |
| 401-600 | 180 | 150 | 90 | 30 |
| 601-800 | 240 | 200 | 120 | 40 |
| 801-1000 | 300 | 250 | 150 | 50 |
Charges - Details
- The registration charges are ₹12,000 p.a. plus Goods and Services Tax (GST).
- This facility is provided for one year and the same needs to be renewed on yearly basis.
- Annual renewal charges are ₹12,000 p.a. plus Goods and Services Tax (GST).
- PANs verified through file upload under 'File and Screen Based' facility are chargeable.
- The entity availing 'File and Screen Based' or 'API Based' facility has to maintain sufficient advance against its user ID in order to verify PANs which are more than the free limit of PANs per day.
- The registration charges are non-refundable. Only in case where the registration is rejected by Income Tax Department, the registration charges will be refunded.
Concessional rates for volume based PAN verification during a Financial Year (effective 1st January 2012)
If an entity verifies PANs during a financial year as per below mentioned slabs, either through File or API based facility, additional benefit of increase in the limit of free PANs per day (screen based) and concessional rate of PAN verification is offered.
| Table No 2 | ||
|---|---|---|
| Slabs (PANs verified during a financial year) | Rate (paisa) | Maximum Daily Free Limit |
| Upto 7.5 Lakhs | 30 | 750 |
| > 7.5 Lakhs <= 15 Lakhs | 25 | 1,000 |
| >15 Lakhs <= 30 Lakhs | 15 | 1,500 |
| above 30 Lakhs | 5 | 2,500 |
Note :-
- The adjusted amount on per PAN verification and free usage (PAN verified through screen based) shall be adjusted.
e.g.: If an entity verifies 13 Lakhs PANs during a financial year through 'Screen and File Based' type, it falls in the category of > 7.5 Lakhs ≦ 15 Lakhs as mentioned in the above table. It will get the benefit of 1000 free PANs per day and revised rate of 25 Paisa for PAN verification. Benefit of increase in the limit of free PANs per day is applicable only if the PANs are verified through Screen based in the category of "Screen and File based facility". The above charges are applicable for PANs verified through 'Screen and File Based' or 'API based' facility only. The annual registration fees would remain the same as before.