Taxpayer Identification Number is used alternatively with VAT( value added tax). TIN is an initiative made by income tax department of India to make the process of collection, Processing, accounting and monitoring of direct taxes completely online. Every dealer needs a tin number as a token of identification of the business being registered under VAT. TIN is an eleven digit number (first 2 digits indicate State code and 9 digit differ according to every state government). Business owners have to mention the TIN on all correspondence and VAT transactions. It is required for Manufacturers, Traders, Exporters and Dealers. TIN mandatorily needs to be quoted while submitting VAT.

PROCEDURE

Application for TIN can, like PAN, be made both offline and online. This is to make the process simpler and easier for the applicant.

• ID proof /Address proof/ PAN card proprietor with six photographs

• Address proof of Business premises

• First sale/purchase invoice, copy of LR/GR & payment /collection proof with bank statement.

• Surety/security/Reference.

This may differ slightly from state to state. After these documents are checked and scrutinized, a unique TIN number is provided to applicant. For applicants who have Central Sales tax number, this can be changed to TIN number on request by the tax department. So in brief there is no difference in VAT number, TIN number, CST number one number is required for all types of sales i.e TIN it may be called VAT number as it is used intra sales and may be called CST number as same is required for CST number. TIN is issued to all new dealers whether required for intra or inter state sales but for old dealer (inter state) CST number will be changed with TIN in phased manner and method adopted by each state is different.