Deciphering a Comparison of Permanent Account Number (PAN), Tax Deduction and Collection Account Number (TAN), Goods and Services Taxpayer Identification Number (GSTIN) and Taxpayer Identification Number (TIN)
| Basis Expansion | PAN Permanent Account Number |
GST Number / GSTIN Goods & Service tax Number / Goods & Service Tax Identification number | TAN | TIN |
| Tax Deduction & Collection Number | Taxpayer Identification Number |
|||
| Meaning | A unique all India based alpha numeric number issued to any person who applies or to whom department allots. | A unique identification number assigned to a dealer or service provider under the GST regime. | A unique alpha numeric number assigned to entities that are responsible for deduction & collection of tax | A registration number assigned to business enterprises & companies, for whom VAT is applicable. |
| Issued by? | Indian Income Tax Department | Goods & Service Tax Department | Indian Income Tax Department | Commercial Tax Department |
| No. of digits |
10 | 15 | 10 | 11 |
| When to obtain? |
– All taxpayers or persons required to furnish a return of Income – Any person who intends to enter into economical or financial transactions where quoting PAN is mandatory as per Income Tax Rules |
For Mizoram, Manipur, Nagaland, Tripura – Limit is 10 Lakhs (both Service+goods) For Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana, and Uttarakhand – Limit is 20 Lakhs (both service+Goods) For other States, for supply of goods, limit is 40 Lakhs(*) and 20 Lakhs for supply of service or mixed supply. *Act provides list for Compulsory registration |
– Every person who is liable to deduct Tax at source or collect Tax at Source | All business entities willing to register under VAT or CST. |
| Which Form to use ? |
– Form 49A for Indians
– Form 49AA for foreigners |
GST REG-01 for registration | Form 49 B for Indians | State wise forms |
| Where to apply? | 1. www.tin-nsdl.com
2. Through any NSDL TIN Facilitation Centres/ PAN Centres |
www.gst.gov.in | 1. www.tin-nsdl.com
2. Through TIN-FC |
1. Website of the respective state’s Sales Tax department website
2. Directly from the Commercial Tax Office |
| Mode of applying | Online & Offline | Online | Online & Offline | Online & Offline |
| Documents required |
1. Proof of Identity 2. Proof of Address 3. Proof of Date of Birth |
1. PAN of the applicant 2. Proof of Address with photo 3. Proof of Business (deed/ incorporation etc) 4. Bank Account details. |
No documents required if Offline. If applied through online, acknowledgement generated on submission to be signed & forwarded to NSDL by post |
1. Proof of Identity 2. Proof of Address 3. Proof of Business 4. PAN Card 5. Photographs 6. Security ** requirements differ state wise |
| Penalty | Failure to comply with the provisions of Section 139A will attract a penalty of Rupees 10,000 for each default | Failure to take registration under GST shall attract penalty of Rupees 10,000 or tax evaded whichever is higher. | Failure to obtain TAN & failure to quote correct TAN will attract a penalty of Rupees 10,000 | Penalty is state specific |
| How many can a person hold | Single | More than one GST has to be obtained if there is business in more than one state or if there are multiple business verticals in a one state | Single | Each state |
| Understanding the number |
1 st 3 digits are alphabetic series Type of entity is understood from the 4th alphabet from the left P – Person F – Firm / LLP C – Company H – Hindu Undivided Family A – Association of person B – Body of Individual G – Govt. Agency J – Artificial Juridical Person L – local Authority T – Trust 5 th Character from the left indicates the 1st letter of PAN holder’s last name. Next 4 – sequential numbers Last Digit – alphabetic check digit |
PAN
GST Number (GSTIN)
TAN
TIN
Author Bio
Hi
I need to know the GSTIN, TAN and PAN of many Companies, Government Organisations, PSU’s, etc.
How can get the List of GSTIN, TAN and PAN of Companies in India?
Thank you
RB Sekaran
+918939960999