Yes. Every person should have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration under Section 25 of the CGST Act. Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration. However, as per section 25 (7) the CGST Act, PAN is not mandatory for a non-resident taxable person for obtaining registration.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 7)