VAT-TIN registration Number

Iso consultants
Preface :

Government desires to reorient itself towards Citizen centric Services, to bring more transparency in provisioning of the services. Introduction of ICT was already introduced in most of the departments. With the fast changing world, it is the need of time to introduce e-Governance solution in the Government. In Consequence, transformation in Government functions is aimed towards better orientation of service provision, keeping transparency in service availability and enabling simplification in availing the service. The Directorate of Commercial Taxes, Government of West Bengal, is no exception in its stride to attain and retain its goal to provide all possible services, available by simple and transparent manner.

Purpose :

This User Manual explains the steps for electronic-submission of a application for getting registration under VAT Act 2003 or CST Act 1956. This Manual details various steps and the procedure that is to be followed while submission of application for registration on-line.

What is TIN number.?

TIN stands for Tax-Payer Identification Number, is unique number allotted by Commercial tax department of respective State. It’s an eleven digit number to be mentioned in all VAT transactions and correspondence.

TIN number is used to identify dealers registered under VAT. First two digits of TIN indicate the issued state code. However, Other 9 digit of TIN creation may differs by state governments.

TIN is applied for both sales done within a state or between two or more states. Tin is also being used to identify dealers in the same way like PAN, to identification of assesses under income tax act.

Who Needs TIN number.?

Tin number registration is must for Manufacture/Traders /Exporters/Dealers. It comes to new registration under VAT or Central sales tax will be allotted new TIN as registration number. However, all state commercial tax department of India has stipulation to provide new TIN to existing Manufacture/Traders /Exporters/Dealers to replace their old registration / CST number.

So, there is no difference in VAT/CST/TIN because these days only one number is needed for all type of sale you made. TIN number is called VAT number when it used for intra state sales. The same TIN number is being consider as CST number when it requires.