The first 2 digits represent the state code. Of the remaining 9 digits, there are digits reserved to represent Area and district to which dealer belongs.
third forth digit represent district code
fifth & sixth Taluka / city code for the Taluka/ city to which the dealer belongs
Seventh to eleventh sr number 00001 to 99999
Gujarat allocates separate TINs to dealers for registration under CST and VAT. The TINs of all
dealers registered under previous GST act have been migrated to current VAT system.
From the above Gujarat’s TIN formats it is evident that in a 11 digit TIN only 5 digits respectively for WB and Gujarat are available as a running serial number. This limits the maximum number of dealers that can be given unique
TINs within a district to 99999 respectively for WB and Gujarat. When the number of dealers within a district cross this number it becomes necessary to split the district.
The coding of area and district to which the dealer belongs into TIN creates problems when the dealer shifts his place of business to a different area/district. It would not be possible to continue with the same TIN as the district/area wise revenue collection figures would be misreported. If a new TIN is issued to the dealer the previous TIN issued would have to be cancelled and internally the dealer records will have to be linked to the new TIN. This would amount to a significant administration effort.
In states like Gujarat, there is a linkage between CST TIN and VAT TIN issued to a dealer. The CST TIN is 50 lakh plus the VAT TIN i.e. for example if VAT TIN of a dealer registered in Gujarat is hypothetically 10000000000, the corresponding CST TIN would be 10005000000. There is no clarity on the issue of what happens to CST TIN in case the VAT TIN changes whe n the dealer shifts his place of business from one district to another. If the CTDs decide to issue a new CST TIN to the dealer, this will have a significant impact on the effective use of TINXSYS for tracking of interstate transactions. It is essential that TIN formats be streamlined both from a point of view of administrative ease as well to preserve integrity of dealer information especially from the point of view of inter-state exchange of information.
Monday, February 1, 2010