Tin no.

This query is : Resolved

ASHUSH AGARWAL (Querist)
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11 April 2011 Sr,
During audits we find that many a times tin no. mentioned on invoice is not valid (As dealer is not found when the same tin no. is entered for verification on the related site) So is it that its a updation problem or the TIN no. is fake?? In this case whether the buyer should pay the vat amount as he can refuse to pay so because of invalid TIN no.(As per my knowledge) Plz explain in detail..

Ram Avtar Singh

Ram Avtar Singh (Expert)
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11 April 2011 its can not verify by internet. you can ask Ledger accounts confirmation from party along with his pan no. and copy of Vat registration from party. after that if dealer can not prove then input vat will be reversed.

ASHUSH AGARWAL

ASHUSH AGARWAL (Querist)
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11 April 2011 Sr it can be verified on the below link.
Plz check n suggest me whether its rifht source to believe or not??

http://www.knowyourtin.com/2010/01/know-dealer-tin-number-cst-all-over.html

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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02 August 2025 Here’s a detailed explanation addressing your concerns about TIN verification and implications:

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### 1. **TIN Verification Issues — Why TIN May Not Be Found**

* **Updation Delay:** Sometimes, the TIN database on government portals or third-party sites may not be updated instantly. New registrations or changes might take some time to reflect.
* **Fake or Invalid TIN:** If the TIN does not appear in the official VAT/CST database after proper verification, it might be fake or invalid.
* **Wrong TIN Provided:** The dealer might have given incorrect TIN (typo or error).
* **Unregistered Dealer:** Dealer may not be registered at all or may have been deregistered/suspended.

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### 2. **How to Verify a TIN**

* **Official State VAT Department Website:** The best source to verify a TIN is the official commercial tax or VAT department website of the respective state.
* **KnowYourTIN.com or Similar Websites:** These can be helpful but are unofficial and may not always be accurate or up-to-date.
* **Request Documents from Dealer:** Ask the dealer to provide a copy of their VAT registration certificate and PAN number to cross-verify.
* **Ledger Confirmation:** Get a confirmation from the dealer’s accounting records.

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### 3. **What Should the Buyer Do if TIN is Invalid?**

* **Input VAT Credit Risk:** If the TIN is invalid or fake, the buyer risks the denial of input VAT credit during assessment.
* **VAT Payment Responsibility:** The buyer can pay VAT but claiming input credit may not be allowed without a valid TIN.
* **Refusal to Pay VAT:** Legally, VAT is payable on taxable sales/purchases. Refusing payment may lead to legal complications. It’s safer to pay VAT and recover input credit after verification.
* **Due Diligence:** Buyer should exercise due diligence by verifying the dealer’s TIN before making purchases to avoid credit denial.

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### 4. **Best Practices**

* Always verify dealer’s TIN **directly on official state VAT portals**.
* Request and keep copies of VAT registration certificates.
* Maintain records of all communications and verification steps.
* In case of doubt, consider consulting a tax professional before making payments.

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If you want, I can help you find the official VAT website link for any specific state or provide a checklist for verifying TIN numbers effectively. Would you like that?

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