A TIN (Taxpayer Identification Number) is used to identify individuals and businesses for tax purposes. But in India, the term can be confusing. While TIN traditionally referred to an 11-digit VAT registration number, most businesses now use GSTIN for GST compliance, and PAN serves as India's TIN for international tax purposes. So, which number should you use? This guide explains what a TIN number means in India, its format, how it differs from PAN, GSTIN and TAN, and how to find or apply for the right tax identification number.
TL;DR
- TIN (Taxpayer Identification Number), is a 11-digit number… now replaced by GSTIN for most businesses.
- For international tax-identification purposes, India's TIN is generally PAN, a 10-character alphanumeric number.
- The old 11-digit state VAT/CST TIN is a legacy pre-GST identifier for most businesses; GST-covered businesses now use GSTIN.
- PAN, GSTIN and TAN serve different purposes, so use the number requested for the specific tax or payment form.
What is a TIN number in India?
A Taxpayer Identification Number identifies a taxpayer. Countries use different names and formats; according to the OECD's current India profile, India's TIN is the Permanent Account Number (PAN).
So if an international bank, platform, tax form, or CRS/FATCA process asks an Indian tax resident for their TIN, PAN is generally the number they are looking for—unless the form specifically asks for another identifier.
TIN Number Format and Examples
TIN full form: TIN stands for Taxpayer Identification Number, a unique ID that tax authorities assign to individuals and businesses to track tax filings, payments, and refunds. In India, TIN was also used for the 11-digit VAT registration number (sometimes expanded as “Tax Information Network”), which was replaced by the GSTIN in 2017.
TIN formats vary by country and by the type of taxpayer. The table below shows the most common formats, with a sample tax ID number for each.
| Country | TIN Type | Format | Length | Example (dummy) |
|---|---|---|---|---|
| United States | Social Security Number (SSN) | XXX-XX-XXXX | 9 digits | 123-45-6789 |
| United States | Employer Identification Number (EIN) | XX-XXXXXXX | 9 digits | 12-3456789 |
| United States | Individual TIN (ITIN) | 9XX-XX-XXXX (always starts with 9) | 9 digits | 912-70-1234 |
| India | Permanent Account Number (PAN) | AAAAA9999A (5 letters, 4 digits, 1 letter) | 10 characters | ABCPE1234F |
| India | GSTIN (replaced VAT TIN) | 2-digit state code + PAN + entity no. + Z + check digit | 15 characters | 27ABCPE1234F1Z5 |
| India | VAT TIN (pre-2017) | 2-digit state code + 9 digits | 11 digits | 27123456789 |
| India | Tax Deduction Account Number (TAN) | AAAA99999A | 10 characters | MUMA12345B |
| United Kingdom | Unique Taxpayer Reference (UTR) | 99999 99999 | 10 digits | 12345 67890 |
| United Kingdom | National Insurance Number (NINO) | AA999999A | 9 characters | QQ123456C |
| Canada | Social Insurance Number (SIN) | XXX-XXX-XXX | 9 digits | 123-456-789 |
| Australia | Tax File Number (TFN) | XXX XXX XXX | 8–9 digits | 123 456 782 |
| Germany | Steuer-Identifikationsnummer | 11 digits, no letters | 11 digits | 12 345 678 901 |
Why do some websites say TIN is an 11-digit VAT number?
Before GST, Indian states issued VAT/CST Taxpayer Identification Numbers to registered dealers.
These state-level TINs were commonly 11-digit identifiers. GST was introduced on 1 July 2017, and existing indirect-tax registrations were migrated into GST.
For most businesses dealing in GST-covered goods and services today, a fresh 11-digit VAT TIN is therefore not the registration you apply for. You use a GSTIN where GST registration is required.
State VAT/CST registrations can still be relevant for supplies that remain outside GST, such as certain petroleum products and alcoholic liquor for human consumption, subject to the applicable state law.
TIN vs PAN vs TAN vs GSTIN
| Identifier | Full form | Format | Main purpose |
|---|---|---|---|
| TIN | Taxpayer Identification Number | Country-specific | General/international tax identifier; in India, generally PAN |
| PAN | Permanent Account Number | 10-character alphanumeric | Income-tax identification |
| GSTIN | Goods and Services Tax Identification Number | 15 characters | GST registration and compliance |
| TAN | Tax Deduction and Collection Account Number | 10-character alphanumeric | TDS/TCS compliance |
| Legacy VAT TIN | State VAT/CST taxpayer number | Commonly 11 digits | Pre-GST/state VAT registration |
The terms are not interchangeable.
Is TIN the same as PAN in India?
For international tax-identification purposes, yes—PAN is generally India's TIN, including for many overseas platform and CRS/FATCA tax-residency forms.
Do not enter your GSTIN merely because the field says “TIN” unless the form specifically asks for a GST or indirect-tax registration number.
Is TIN the same as GSTIN?
No.
A GSTIN identifies a state-specific GST registration.
Under GST registration rules, the 15-character number contains:
- 2 characters for the state code
- 10 characters based on PAN or TAN, as applicable
- 2 entity-code characters
- 1 checksum character
Is TIN the same as TAN?
No.
TAN stands for Tax Deduction and Collection Account Number and is used for applicable TDS/TCS obligations.
A business may therefore have both:
- PAN for its own income-tax identity
- TAN for TDS/TCS obligations
How do you apply for a TIN in India today?
There is no single application for a generic modern “TIN number”.
Apply for the identifier that matches your requirement:
If an international form asks for your Indian TIN
Use your PAN, unless the form or authority gives different instructions.
Eligible individuals without PAN can currently use the Income Tax Department's free Instant e-PAN service. From 1 April 2026, fresh PAN applications use the new forms under the Income Tax Rules, 2026; existing PANs remain valid.
If you need GST registration
Apply through the GST Portal for GST registration and, once approved, you will receive a GSTIN.
If you need a TAN
Apply for TAN if you are responsible for TDS/TCS and are required to obtain one.
If your business deals in non-GST goods
Check the relevant state VAT/CST law and registration process rather than assuming the old national-style TIN guidance applies.
What happened to TIN Facilitation Centres?
In TIN Facilitation Centre, TIN means Tax Information Network, not the old VAT Taxpayer Identification Number. The Income Tax Department still uses this terminology for PAN/TAN services.
So visiting a “TIN Facilitation Centre” does not mean you are applying for an 11-digit VAT TIN.
Which tax number should exporters and freelancers use?
Exporters and freelancers may use PAN for income tax/international TIN forms, GSTIN where GST registration applies, TAN for applicable TDS/TCS, and IEC for relevant import/export activity.
When receiving international business payments, you also need a clear invoice trail, payment purpose, settlement record, and inward-remittance documentation.
How to find the TIN or GSTIN of a business' (no login steps on the GST portal)
To find the required number, a business can check its existing tax documents, GST registration certificate or invoices, or contact the relevant tax authority. PayGlocal can help clarify the documentation requirements through its support team.
How PayGlocal helps with international collections
PayGlocal does not issue PAN, GSTIN, TAN, or state VAT registrations.
It helps Indian businesses collect through Multi-Currency Accounts in 130+ global currencies from 180+ countries, with INR settlement, live FX visibility, payment tracking, automated FIRA, and applicable exporter-compliance workflows.
