Taxpayer Identification Numbers in India (TIN)

TIN is a unique identification number required for every business enterprise registered under VAT. A TIN typically contains 11 characters and is provided by the IT department to all the business entities willing to register.

Updated On - 06 Sep 2025

Like Permanent Account Number or PAN is an identification number for individual taxpayers, similarly, TIN is an identification number assigned to business enterprises for tracking their transactions.

It is basically required for all entities that are registered under VAT for trade of goods and services. The idea behind the move is to integrate at a single place all tax-related information of business enterprises operating in various states and carrying out inter-state as well as intra-state transactions.

What is TIN (Taxpayer Identification Number)?

TIN, or Taxpayer Identification Number, is a unique identification number required for every business enterprise registered under VAT. 

It is typically contains 11 characters out of which the last two depict the state of the applicant and is provided by the IT department to all the business entities willing to register under VAT or CST.  All business dealers who seek to register under VAT or the Central Sales Tax (CST) are furnished a TIN by the IT department.

How to Apply for TIN Number?

Application for TIN can, like PAN, be made both offline and online

This is to make the process simpler and easier for applicants. The Commercial Tax Department of any state is the authority responsible for furnishing TIN to registering enterprises. Since, TIN mandatorily needs to be quoted while submitting VAT, hence, the Tax Identification Number is furnished automatically at the time of registration. 

The steps for application of TIN differ from state to state since TIN is furnished by the state government. All of these steps are directed under the Central Sales Tax Act or CST.

Why is TIN Required?

TIN is applied for both sale and purchase of goods and services in a state or between different states. TIN number needs to be mandatorily registered for by the enterprises applying for VAT registrattion like the exporters, manufacturers, traders and dealers of goods and services.

Whether it is VAT, CST or TIN, only one identification number TIN is required to go smoothly through all transactions pertaining to these.

Documents Required to Apply for TIN

Since TIN is furnished by various state governments, the documents required differ from state to state. However, there is a generic list of documents which is applicable to almost all states in the country when it comes to registration of TIN.

  1. Proof of identity
  2. Proof of address
  3. Proof of address of business enterprise
  4. PAN card of proprietor along with 4-6 passport sized photographs
  5. Reference or Security

The above list of documents is subject to modification based on the state in which the application for TIN is being made.

List of State Codes for First Two Digits of TIN Numbers

Sl. No.

State Name

TIN number - First two digits

State Code

1

Andaman and Nicobar Islands

35

AN

2

Andhra Pradesh

28

AP

3

Andhra Pradesh (New)

37

AD

4

Arunachal Pradesh

12

AR

5

Assam

18

AS

6

Bihar

10

BH

7

Chandigarh

04

CH

8

Chattisgarh

22

CT

9

Dadra and Nagar Haveli

26

DN

10

Daman and Diu

25

DD

11

Delhi

07

DL

12

Goa

30

GA

13

Gujarat

24

GJ

14

Haryana

06

HR

15

Himachal Pradesh

02

HP

16

Jammu and Kashmir

01

JK

17

Jharkhand

20

JH

18

Karnataka

29

KA

19

Kerala

32

KL

20

Lakshadweep Islands

31

LD

21

Madhya Pradesh

23

MP

22

Maharashtra

27

MH

23

Manipur

14

MN

24

Meghalaya

17

ME

25

Mizoram

15

MI

26

Nagaland

13

NL

27

Odisha

21

OR

28

Pondicherry

34

PY

29

Punjab

03

PB

30

Rajasthan

08

RJ

31

Sikkim

11

SK

32

Tamil Nadu

33

TN

33

Telangana

36

TS

34

Tripura

16

TR

35

Uttar Pradesh

09

UP

36

Uttarakhand

05

UT

37

West Bengal

19

WB

Difference between GSTIN and TAN Number

GSTIN

TAN

GSTIN is the Goods and Services Tax Identification Number.

TAN is the Tax deduction and collection Account Number.

This is a 15-digit number that is assigned state-wise to each taxpayer

It is an alphanumeric number that is 10 digits. 

Before the implementation of GSTIN, all the dealers who had registered under the VAT law of the state were assigned a Tax Identification Number (TIN) by the respective state.

TAN is required for any individual or entity who is required to deduct tax at source when making payments such as rent, salary, etc.

FAQs on TIN (Taxpayer Identification Number)

  • What is the Full Form of TIN Number?

    TIN stands for Taxpayer Identification Number. It is 11-digit identification number Issued to businesses who has registered under VAT.

  • Is TIN also called as VAT Number?

    Yes. When used for intra-state transactions, TIN is interchangeably known as VAT number also.

  • Where all is TIN specified for transaction of goods and services?

    All receiving and sending companies are required to mention TIN on all documents pertaining to the deals like invoice, sales order, quotation etc.

  • What is the standard procedure for TIN application?

    There is no one standard procedure for TIN application. It varies from state to state.

  • Is TIN same as TAN?

    No. TIN is an identification number for business taxpayers while TAN is an identification number for entities eligible to deduct TDS on behalf of the Income Tax Department.

  • How long is a Tax Identification Number or TIN?

    TIN is an eleven-digit long identification number in which the first two digits stand for the state code where the applicant has applied for.

  • What happens if I do not mention TIN in any invoice that I receive as part of a sales deal?

    In case, a business enterprise forgets or overlooks to mention TIN in any of the sales documents, then this is liable to attract penalty. This penalty depends upon the state that levies it.

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