A Comparison – GSTIN, PAN, TAN & TIN

By CA Namitha T Ajai Goods and Services Tax Articles June 21, 2021 1 comment

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
Basis Expansion	PAN Permanent Account Number		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