What is a Taxpayer Identification Number (TIN) ? How to Apply for Tin in India?

India’s indirect tax system has gone through major structural changes over the years. Before the introduction of Goods and Services Tax, state-level taxes such as Value Added Tax and Central Sales Tax governed the sale of goods. Each of these systems required a unique identifier to register businesses and track tax activity.

During this period, businesses were issued a dedicated tax identifier by state tax authorities. This identifier helped link registrations, filings, assessments, and interstate transactions under a single reference number. Although GST has replaced VAT, this identifier continues to appear in older tax records and compliance history.

This blog covers the role of the TIN in India, its usage, eligibility, format, application process, and how it compares with GSTIN today.

What is a Taxpayer Identification Number (TIN)

A Taxpayer Identification Number, commonly known as a TIN, is a unique number issued by state tax authorities to identify businesses registered under the Value Added Tax and Central Sales Tax system in India.

The TIN acts as a tax ID for businesses dealing in taxable goods. It helps tax departments identify registered dealers, track transactions, and link tax returns with assessments. Every dealer registered under VAT is assigned a single TIN within a state, which generally remains constant across official records.

TIN functioned as a tax identification number only for indirect taxes on the sale of goods and did not apply to services. It is used for registration, invoicing, return filing, and verification under state-level tax laws. The number allows authorities to maintain a central record of dealers and monitor tax compliance effectively.

Why TIN Is Required and Who Needs It

TIN is required to manage and regulate indirect taxes at the state level. Under the VAT and CST framework, tax authorities use TIN to record taxable sales, verify dealer registrations, and monitor tax payments across businesses.

The number helps link invoices, returns, and statutory forms to a specific dealer. It also supports inter-state coordination by allowing tax departments to track the movement of goods between states. For businesses, quoting the TIN serves as proof of valid tax registration.

TIN is required by businesses engaged in the sale of taxable goods. This includes manufacturers, traders, wholesalers, distributors, and dealers involved in inter-state trade. Businesses selling goods across state borders must quote their TIN on statutory forms and transaction documents to comply with CST rules.

TIN has no role in income tax administration or direct tax compliance. It was not used for filing income tax returns. While PAN was often required as part of VAT registration, TIN itself functioned independently of PAN for indirect tax compliance. Individuals and service-only businesses do not require a TIN.

Types and Format of TIN in India

In India, TIN is issued based on the nature of business activity under the VAT and Central Sales Tax system.

VAT and CST Registration Using TIN

• Under the VAT regime, a single TIN was issued by the state tax department. The same TIN was used for both intra-state VAT transactions and inter-state CST transactions, provided the dealer was registered under both laws.

A dealer engaged in both intra-state and inter-state trade may be registered under both VAT and CST, using the same TIN structure for compliance.

Format of TIN

The TIN in India follows a standard numeric format:

• It consists of 11 digits
• The first two digits represent the state code where the dealer is registered
• The remaining digits identify the dealer uniquely within that state

Example:
If a business is registered in Maharashtra, the TIN begins with 27, followed by a unique dealer number assigned by the tax department.

This format helps tax authorities quickly identify the location of registration and the dealer linked to the TIN.

List of State Codes for TIN in India

Under the VAT system, the TIN is issued at the state level. The first two digits of a TIN represent the state or union territory in which the dealer is registered. This state-based coding helps tax authorities identify the place of registration and manage assessments and compliance within their jurisdiction.

Each state assigns the remaining digits of the TIN to uniquely identify the registered dealer. This structure ensures that businesses registered in different states can have similar dealer numbers without duplication at the national level.

Note: The state codes listed above are indicative and reflect commonly used VAT-era TIN classifications.

Application Process of TIN

Businesses apply for a TIN through their respective state VAT department. The process is managed at the state level and follows rules prescribed under the VAT and CST framework.

How businesses apply

• Application is submitted through the state VAT portal or designated tax office
• Business details such as name, address, and nature of activity are provided
• Supporting documents are uploaded or submitted for verification

Documents commonly required

• Identity and address proof of the business owner
• Proof of business registration
• Bank account details
• Place of business proof

After submission, the tax department reviews the application. Once approved, the TIN is issued and becomes active for use in invoices, returns, and statutory filings.

At present, new TIN registrations are not issued, as GSTIN has replaced TIN for indirect tax registration. The application process remains relevant only for legacy records and historical compliance reference.

Difference Between GSTIN and TIN

TIN and GSTIN are tax identification numbers used under different tax systems. While both serve identification purposes, their scope and structure differ.

GSTIN replaces multiple state-level registrations with a single unified number. It links PAN, GST state code, and registration details, allowing businesses to comply with indirect tax laws through one central system.

Read More: Types of GST Returns

Conclusion

The TIN helped state tax departments identify businesses and track the sale of goods under the VAT and CST system. It played an important role in registration, invoicing, and tax compliance before GST was introduced.

Today, GSTIN has replaced TIN as the main tax identification number in India. While new TINs are no longer issued, many businesses still come across TINs in old records and past filings.

Understanding how TIN worked makes it easier to review historical data and ensure accuracy in earlier tax documents.
For current tax compliance, businesses must use GSTIN for all indirect tax reporting and registrations.

FAQs

1. Is TIN still valid in India?
TIN is no longer issued for new registrations. It remains relevant only for past records, old invoices, and historical tax data.

2. Is TIN the same as PAN?
No. TIN is used for indirect taxes on goods, while PAN is used for income tax and other direct tax purposes.

3. Is a TIN required for income tax?
No. TIN has no role in income tax filings or compliance.

4. Can individuals apply for TIN?
Individuals cannot apply for a TIN unless they operate a business dealing in taxable goods under VAT or CST.

5. How to find an old TIN number?
Old TIN numbers can be found on previous VAT registration certificates, tax returns, invoices, or communications issued by the state tax department.