Get Your Pan-Based Service Tax Number: A Step-By-Step Guide

The Service Tax Number is a 15-digit code, based on the PAN (Permanent Account Number) of the assessee. The first 10 digits of the Service Tax Number are the same as the PAN, while digits 11 and 12 are either ST or SD. The remaining three digits are determined by the number of registrations issued against the PAN, starting with 001. If you are looking to obtain a Service Tax Number, you will first need to register for a PAN. This can be done online through the income tax portal. Once you have a PAN, you can then apply for a Service Tax Number.

How to get a PAN card

To get a PAN card, you must complete an application form and provide supporting documents. You can apply for a PAN card online or offline. Here is a step-by-step guide on how to obtain a PAN card:

Online Application Process:

• Identify the type of applicant: Individual with an Indian passport, Individual with a foreign passport, or Company registered outside India.
• Visit the NSDL or UTIITSL website and select the appropriate application type and category.
• Fill in the required details, such as name, date of birth, email address, and mobile number.
• Submit the form and follow the instructions provided.
• Make an online payment of the fees, which includes the shipping cost of the PAN card to your international address.
• Send proof of name and address via email for review.
• Print, sign, and paste two photos on the application form as per the instructions received via email.
• Send the signed application form and copies of proof documents to India or New Jersey (for applicants in the USA or Canada) by post or courier.
• You will receive a digital PAN card (e-PAN) by email, which is accepted for bank KYC and property registrations.
• Later, a physical PAN card will be delivered to your overseas address via international speed post.

Offline Application Process:

• Download and print Form 49A from the TIN NSDL/UTIITSL website.
• Fill out the form and affix two passport-sized photographs.
• Pay the fee through a demand draft in favour of 'NSDL-PAN' payable at Mumbai/UTIITSL.
• Attach self-attested photocopies of proof of identity, address, and date of birth (if applicable) with the form.
• Send the completed application form and supporting documents to the NSDL or UTIITSL office in India or the nearest UTIITSL centre.
• After successful processing of the application, the PAN card will be generated and sent to your residential address.

Supporting Documents:

For individuals, the following documents are required as proof of identity and address:

• Aadhaar Card
• Ration card with a photograph
• Photo ID card issued by the Central/State government or Public Sector Undertaking
• Pensioner card with the applicant's photograph
• Bank account statement
• Passport copy (for applicants with a foreign passport)

For companies, a certificate of formation and address proof are required.

Please note that it is essential to quote the Permanent Account Number (PAN) for most financial transactions in India, such as operating bank accounts, receiving a salary, and buying or selling properties.

How to get a GSTIN number

The Goods and Services Tax (GST) is a multi-stage tax charged at every point of sale in India. It has replaced several indirect taxes such as the service tax, value-added tax, central sales tax, excise duty, and additional customs duty. The GST was introduced in 2017, and businesses that register under the GST regime receive a GST Identification Number (GSTIN) to help with taxation purposes.

The GSTIN is a 15-digit alphanumeric code assigned to every registered taxpayer under the GST. It is made up of the state code (2 digits), the Permanent Account Number (PAN) of the taxpayer (10 digits), the entity code (1 digit), and a checksum digit (1 digit).

To obtain a GSTIN, you need to follow these steps:

• Visit the GST Portal (www.gst.gov.in) and click on the 'Register Now' link under the 'Services' tab.
• Part A Registration: Select your taxpayer status (regular taxpayer, casual taxpayer, non-resident taxable person, etc.), state, and district. Enter your business details (trade name, legal name, and PAN), email ID, and mobile number for OTP verification. After verification, you will receive a Temporary Reference Number (TRN) for Part-B registration.
• Part B Registration: Select TRN, enter the captcha code, and verify the OTP. Fill in the sections on the screen, including business details, promoter details, authorised signatory, principal place of business, goods and services, bank accounts, etc. Upload the mandated documents, such as proof of identity, address, and business registration.
• Choose a submission method: EVC (Electronic Verification Code), DSC (Digital Signature Certificate), or e-Sign (Aadhaar-based electronic signature).
• Go to the verification page, check the declaration box, and verify your application.
• After successful verification, you will receive a confirmation message and email, along with an Application Reference Number (ARN) to track your application status.

There is no fee for obtaining a GSTIN, and the process typically takes 3-7 working days. Operating a business without a GSTIN when required can lead to penalties and legal consequences.

How to verify a service tax number

To verify a service tax number, you can follow these steps:

• Visit the website of the Central Board of Excise and Customs.
• Find the option for an Assessee-Code-based Search, which should be at the bottom right of your screen.
• Enter the 15-digit code and pass the image verification test. This method will help you find both central excise and service tax assessees.
• The following information will be provided to you: the name and address of the assessee.

The Service Tax Code Number is a 15-digit code, largely based on the PAN number of the assessee. The first 10 digits are the same as the PAN, and the 11th and 12th digits are either "ST" or "SD". If you have applied for just one number against a single PAN, then the next three digits will be "001", completing the 15-digit code.

It is important to verify service tax numbers quoted on bills, as entities may provide incorrect service tax numbers and pocket the revenue. If you find a vendor doing this, you can report them to the authorities.

How to apply for a PAN online

Applying for a new PAN card can be done online through the Income Tax Department. The form you need to fill out is Form 49A, which can be found on the PAN card online services portal. This form can be used by Indian citizens and NRIs.

On the PAN card online services portal, you can also regenerate your online PAN application and download a blank PAN Form 49A.

The application is for those requesting a new PAN card or changes or corrections to their PAN data. As per provisions of Section 272B of the Income Tax Act, 1961, a penalty of ₹10,000 can be levied for the possession of more than one PAN.

To verify your PAN, go to the e-Filing portal homepage and click 'Verify Your PAN'. You will need to enter your PAN, full name, date of birth, and mobile number. A 6-digit OTP will be sent to your mobile number, which you will need to enter on the verification page.

How to get an instant e-PAN

The Permanent Account Number (PAN) is an essential financial document in India, acting as a universal identification key for tracking financial transactions. The instant e-PAN is a digitally signed PAN in an electronic format, equally valid as its physical counterpart.

Prerequisites for an instant e-PAN:

• The applicant must have a valid Aadhaar card and a mobile number registered to their Aadhaar.
• This service is only available to first-time applicants, so you should ensure that you do not already have a PAN.
• The applicant must be over the age of 18.
• The applicant must not be covered under the definition of Representative Assessee u/s 160 of the Income Tax Act.

Steps to obtain an instant e-PAN:

• Visit the income tax e-filing website: https://www.incometax.gov.in/iec/foportal/ or https://eportal.incometax.gov.in/ and click on 'Instant e-PAN' under 'Quick Links' or 'Quick Services'.
• Click on 'Get New e-PAN' and provide your Aadhaar details.
• An OTP will be sent to your registered mobile number, which you must enter for verification.
• Cross-check your Aadhaar details and verify them.
• Authenticate your e-KYC data by clicking on 'Confirm and continue with e-KYC data'.
• Upon confirmation of your details, the application will be submitted, and your e-PAN will be dispatched to your registered email address.

Common mistakes to avoid:

• Ensure that you enter the correct Aadhaar number and cross-verify it before proceeding.
• Do not ignore the OTP verification step, as this will lead to a failed application.
• Ensure that you complete the entire application form and provide accurate information.
• Check that your personal details match those on your Aadhaar card. Any discrepancies will lead to application rejection.
• Do not submit multiple applications, as only one application per person is permitted.

The instant e-PAN service is free of charge and can be obtained in a short amount of time, providing a hassle-free and streamlined process compared to the traditional PAN card application.

Frequently asked questions