TIN is required for business enterprises and is assigned by the Income Tax Department for monitoring transactions and attributing them to various business entities. TIN consists of 11 characters out of which the last two depict the state of the applicant. 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:
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. TIN is used to identify businesses registered under VAT. This is an effective way to track transactions carried out by enterprises in the country.
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 or Tax Identification Number is a unique number which is assigned to business enterprises by the Commercial Tax Department of the respective state in which the applicant has applied. TIN is applied for both sale and purchase of goods and services in a state or between different states. TIN 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.
- Proof of identity
- Proof of address
- Proof of address of business enterprise
- PAN card of proprietor along with 4-6 passport sized photographs
- 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
| 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 |
