CIN, LLPIN, GSTIN, PAN, TAN, DIN, DSC — What They Mean and When You Need Them

In India, every business and individual has multiple IDs — PAN, TAN, GSTIN, CIN, LLPIN, DIN, DSC. Each is used for a specific purpose. In this guide, we explain what each ID means, its format, and when you need it.

1. PAN (Permanent Account Number)

Issued by: Income Tax Department. Format: 10 characters (5 letters + 4 digits + 1 letter). Example: ABCDE1234F. Used for: income tax, opening bank accounts, high-value transactions. Required for: individuals, HUFs, firms, companies, LLPs, trusts, AOPs, BOIs, foreign nationals (for Indian transactions).

2. TAN (Tax Deduction Account Number)

Issued by: Income Tax Department. Format: 10 characters (4 letters + 5 digits + 1 letter). Example: DELA12345A. Used for: TDS / TCS deduction. Required for: all persons who deduct or collect tax (employers, businesses paying rent / professional fees / interest).

3. GSTIN (Goods and Services Tax Identification Number)

Issued by: GSTN. Format: 15 characters (2 digits state + 10 char PAN + 1 entity + 1 Z + 1 check digit). Example: 19ABCDE1234F1Z5. Used for: GST registration. Required for: suppliers of goods with turnover above ₹40L, suppliers of services above ₹20L (lower limits of ₹10L-₹20L apply in some special category states), and anyone required to register compulsorily (inter-state suppliers of goods, most e-commerce sellers, etc.).

4. CIN (Corporate Identification Number)

Issued by: MCA. Format: 21 characters. Example: U12345MH2024PTC123456. Used for: identifying the company. Required for: all Pvt Ltd / Public Ltd / Section 8 / Nidhi companies. The CIN is printed on the Certificate of Incorporation.

5. LLPIN (Limited Liability Partnership Identification Number)

Issued by: MCA. Format: 7 characters with a hyphen (3 letters + 4 digits). Example: AAJ-1234. Used for: identifying the LLP. Required for: all LLPs. The LLPIN is printed on the Certificate of Incorporation.

6. DIN (Director Identification Number)

Issued by: MCA. Format: 8 digits. Example: 12345678. Used for: identifying a director. Required for: all directors of a company / designated partners of an LLP. Lifetime validity. DIR-3 KYC must be filed once every three financial years (since 31 March 2026).

7. DSC (Digital Signature Certificate)

Issued by: CCA-licensed CAs (eMudhra, Capricorn, etc.). Format: a Class 3 certificate held on a USB crypto token. Used for: signing electronic documents. Required for: directors (MCA filings), taxpayers (IT / GST), e-tender bidders. Validity: 1-3 years.

8. DPIN (Designated Partner Identification Number)

Issued by: MCA. Same as DIN but for LLP designated partners. Required for: all designated partners of an LLP. Issued automatically during LLP registration.

9. IEC (Import Export Code)

Issued by: DGFT. Format: 10 characters, the same as the entity's PAN. Example: ABCDE1234F. Used for: import / export. Required for: any business importing or exporting, unless specifically exempt. No expiry, but the IEC must be updated on the DGFT portal every April-June, or it is deactivated.

10. FSSAI License / Registration Number

Issued by: FSSAI. Format: 14 digits. Example: 12345678901234. Used for: food business. Required for: all food businesses in India. Basic registration (turnover up to ₹1.5 crore), State licence (₹1.5 crore-₹50 crore), Central licence (above ₹50 crore), under the limits in force from 2026.

11. Trade License Number

Issued by: Municipal Corporation. Format: varies by city. Used for: operating a commercial establishment. Required for: shops, factories, restaurants, hotels, offices. Renewal period set by the municipality (often annual).

12. Shop and Establishment License

Issued by: State Labour Department. Format: varies by state. Used for: shops + commercial establishments. Required for: most shops and commercial establishments (thresholds and renewal rules vary by state; several states now issue it without renewal).

Quick Reference

Frequently Asked Questions