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Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
Every Sales offices should get registered with Sales Tax Body at the corresponding States and as well as at the Center to get a unique identification number.
At the State level it is called TIN No after application of VAT, it is previously known as LST No.
At the Central level it is known as CST No.
To be simple it is as below
If we do sales within the state then VAT is applicable ie TIN No
If we do sales across states then CST is applicable ie CST NO.
A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:
When filing your tax returns - A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns.
When claiming treaty benefits - There was a change in the IRC section 1441 regulations in 2001 which mandates the use of a TIN in order to claim tax treaty benefits. A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:
Tax treaty benefits (other than for income from marketable securities)
Bluesky
