VAT TIN - Tax Payer Identification Number (TIN) - DEFINITION

TAX PAYER IDENTIFICATION NUMBER (TIN)

Tax payer’s Identification Number is called TIN. The registration number allotted to the dealers under the Value Added Tax is called TIN.  It consists of eleven digits and to be quoted in all Value Added Tax transactions. All the registered dealer under Value Added Tax Act will be allotted eleven digit TIN throughout the country. The first two digits will represent the State Code as used by the Union Ministry of Home Affairs. The first two characters will represent the following.

First two digits of TIN	Name  of  the  State  or Union Territory
01	Jammu & Kashmir
02	Himachal Pradesh
03	Punjab
04	Chandigarh
05	Uttraranchal
06	Haryana
07	Delhi
08	Rajasthan
09	Uttar Pradesh
10	Bihar
11	Sikkim
12	Arunachal Pradesh
13	Nagaland
14	Manipur
15	Mizoram
16	Tripura
17	Meghalaya
18	Assam
19	West Bengal
20	Jharkhand
21	Orissa
22	Chhattisgarh
23	Madhya Pradesh
24	Gujarat
25	Daman & Diu
26	Dadra & Nagar Haveli
27	Maharashtra
28	Andhra Pradesh
29	Karnataka
30	Goa
31	Lakshdweep
32	Kerala

33	Tamil Nadu
34	Pondicherry
35	Andaman & Nicobar Islands.

By verifying the first two digit the dealer’s State will be identified. The first two digits of eleven digits TIN will be unique throughout the country.

        The remaining 9 digits of TIN were allotted by the respective State Governments and the procedure of allotment differs from state to state and they are not constant. In many States, the Commercial Taxes Department has allotted eleven digit numbers with first two digits consisting of State Code and last five digits of the dealers old State Sales Tax Numbers.

        The eleven digits Taxpayer Identification Number i.e. TIN to be quoted in all VAT transactions and correspondence with the Commercial Taxes Department. Inter-State transactions were easily verified at the time of generation of C Forms online.