Monday, August 10, 2015

What's the difference between the Service Tax Registration No., Local ST No., CST No., TIN No., and the VAT No.? What are their uses?

Service Tax number: It is a registration provided by Central board of Excise and Customs (CBEC - Central Board of Excise and Customs)  and it is necessary for all the service providers who are registered to collect the Service tax from the services provided by them.

Locat ST no: I think you have wrote Service tax as ST, and it is same as service tax number.

Assessee code to be digitized in case of Central Excise (major account head 0038) as :
1-10 digits : 10-digit PAN
11-12 digits : XM
13-15 digits : ZZZ

CST Number: Central sales tax is applied when an inter state sales is occurred and VAT input/output is not applicable. In this case instead of giving input of VAT, they allow a small amount of CST. like 2% for the set-off for the purchases against sales.
Any registered trading organisation needing Inter-State transportation of goods, will have to get a registration with the Central Government Agency, and specify therein the types and nature products that will come under this trading. The Central Government will levy a reasonable tax, if you are registered thus.Otherwise you will be in Soup. 

TIN no: The Tax Payer’s Identification Number (TIN) is new unique registration number that is used for identification of dealers registered under VAT. It consists of 11 digit numerals and will be unique throughout the country. First two characters will represent the State Code as used by the Union Ministry of Home Affairs. The set-up of the next nine characters may, however, be different in different States. 

VAT/TIN/CST: So In brief there is no difference in VAT number, TIN or CST number, now only one number is required for all type of sales i.e. TIN it may be called VAT number as it is used intra state sales and may be called CST number as same is required for CST number .TIN is being issued to all new dealers whether required for intra or inter state sales but for old dealer (inter state) CST number will be changed with TIN in phased manner and method adopted by each state is different.


All are been used by the person/business provided services(ST) or selling goods(VAT/CST).

If you want them:
Documents required to obtain VAT, CST or TIN No.

Following are the documents needed to produced to get  VAT , CST or TIN No.

1. ID/PAN/Address proof of Prop. with 4 photographs;
2. Business Premises; Address proof, if, rented, copy of rent/lease agreement with ownership proof of landlord;
3. 1st Sales / Purchase Invoice/s, copy of LR/GR & payment/collection proof with Bank Statement;
4. Surety/Security.

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What's the difference between the Service Tax Registration No., Local ST No., CST No., TIN No., and the VAT No.? What are their uses?

Service Tax number:  It is a registration provided by Central board of Excise and Customs (CBEC -  Central Board of Excise and Customs )  a...