Difference between PAN, TAN and GSTIN
| Sr. No. | Basis | PAN | TAN | GSTIN |
|---|---|---|---|---|
| 1 | Full form | Permanent Account Number | Tax Deduction and Collection Account Number | Goods and Services Tax Identification Number |
| 2 | What is | PAN is a ten-digit unique alphanumeric number. | TAN is a ten-digit unique alphanumeric number. | GSTIN is a fifteen-digit number and certificate of registration. |
| 3 | Format | First 5 characters are alphabet, next 4 characters are numbers and last character is alphabet. | First 4 characters are alphabets, next 5 characters are numbers and last character is alphabet. | First 2 characters are numbers, next 5 characters are alphabets, next 4 characters are numbers, twelve character is alphabet, thirteen character is number, fourteenth character is alphabet and last character may be alphabet or number. |
| 4 | Characters | First three characters represent the alphabetic series, Fourth characters represents the status of the PAN holder, fifth character represents the first character of the PAN holder’s last name/surname in case of an individual. In case of non–individual fifth character represents the first character of PAN holder’s name, next characters are sequential numbers and last character is an alphabetic check digit. | first three characters represent the code of jurisdiction, fourth character represents the name with initial letter of the name of TAN holder, next 5 characters are numbers and last character is random. | First two characters represent State code, next ten characters represent PAN of GSTIN holder, thirteenth character represents the Entity code (depends on number of registration), fourteenth character is (alphabet) by default and last character is check digit. |
| 5 | Issuer | Income Tax Department. | Income Tax Department. | GST Authorities. |
| 6 | Application form | 49A/49AA | 49B | GST REG-01 |
| 7 | Law requirement | Section 139 A of the Income-tax Act, 1961 | Section 203A of Income-tax Act, 1961 | Section 22 of CGST Act, 2017 |
| 8 | Application fee | Rs. 93/864 | Rs. 65 | No fee |