What is PAN?
PAN stands for Permanent Account Number, the 10-character alphanumeric identifier issued by the Income Tax Department. Individuals, companies, LLPs, firms, trusts and other entities all get one. The fourth character tells you the type of holder, for example "P" for an individual, "C" for a company and "F" for a firm or LLP. PAN is the anchor for most financial identity in India: tax returns, bank accounts, GST registration and the IEC are all linked to it.
Why it matters for exporters
Field 1.9 of the EDF asks for your PAN. It should be the PAN of the exporting entity, the same one whose name appears in field 1.11 and whose GSTIN appears in field 1.8. Mismatches between the PAN on the EDF, the bank account and the invoices are an easy way to trigger queries.
The PAN also tells the story of who is exporting. That matters because of the 7 October 2026 RBI statement: the Governor said individuals providing services abroad are not required to report, while proprietorships, firms, LLPs and companies should assume they are covered. A proprietorship uses the proprietor's personal PAN, which can make the line between "individual" and "business" blurry; until RBI's FAQs are out, check with your bank. See who must file the EDF.
Example
Rohan runs Pinecone Studio as a proprietorship and has no separate PAN for the business. His EDF for October 2026 invoices worth ₹3,80,000 shows "Rohan Mehta, proprietor of Pinecone Studio" in field 1.11 and his own PAN in field 1.9. His GSTIN, which embeds the same PAN, goes in field 1.8.
Common confusion
Your PAN and your TAN are different. TAN is used for deducting and depositing TDS; PAN is your own tax identity. Foreign clients usually ask for neither, though some may request a tax residency certificate instead.