Sunday 22 January 2017

What is TIN or TaxPayer Identification Number? What is structure of TIN? or What is VAT number?

TIN stands for Taxpayer Identification Number. It is unique identification number allotted to Dealer by respective state. TIN vary from state to state. TIN is also like a PAN or STC etc. and it is used for filing of vat return and various communication with VAT department of particular state. TIN generally or say popularly known as VAT number or CST number.

Structure of TIN: 
It is 11 digit Numeric Code.


1st 2 Digit
Next 9 digit
State Code
Sequential number as per particular state rule
 
 E.g. TIN for Gujarat Dealer - 24123456789

 Note:
 - Initially, there were no uniform system for VAT number but with introduction of TIN, common structure is followed. For state code, you can refer below link, telangana is most recent state whose code is 36

- If a dealer is present in say 10 states, then that dealer will have 10 unique VAT/CST number for respective states.

- Some states also add one additional digit to the last e.g. In Maharashtra, TIN is 12digit number and the last digit is either V or C or P. V for VAT, C for CST and P for Professional Tax. Maharashtra also follows the same number for professional registration while other state may not be. But other than last digit, all 11 digit structure is same as other state registration number.

Also Refer:




STC or Service Tax Registration Number 
http://knowledgekhan.blogspot.in/2017/01/what-is-service-tax-registration-number.html