Mr. Raja PM sorry for opposing you but-
Section35(5) :- Every Registered Person Whose Turnover During A Financial Year Exceeds The Prescribed Limit Shall Get His Accounts Audited By A Chartered Accountant Or A Cost Accountant And Shall Submit A Copy Of The Audited Annual Accounts, The Reconciliation Statement Under Sub-Section (2) Of Section 44 And Such Other Documents In Such Form And Manner As May Be Prescribed.
**Register Person Means A Person Registered Under Section 25 But Does Not Include Person Having U.I.N Number.
Section25(4) :- A Person Who Has Obtained Or Is Required To Obtain More Than One Registration, Whether In One State Or Union Territory Or More Than One State Or Union Territory Shall, In Respect Of Each Such Registration, Be Treated As Distinct Persons For The Purposes Of This Act.
**That Means Every Person Who Has Obtained GSTIN Number Whether The Person/PAN Is Same Shall Be Treated As A Separate Registered Person.
Section 44(2) :- Every registered person who is required to get his accounts audited in accordance with the provisions of section 35(5) shall furnish, annual return and a reconciliation statement.
As definition of every registered person is every distict person as per section 25(4) then how can be reconciliation statement required pan basis?