Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act] State of Kerala - Subsection Section 8(2)(a) in Kerala Goods and Services Tax Rules, 2017 (a)The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.