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Former Member

TIN/CST/LST Numbers

Dear Gurus,

Please give an explanation of what the following numbers mean on a Sales Invoice

[1] TIN [2] CST [3] LST

What role they place on a Tax Invoice ? & What are the legal and business implications without these numbers for a business ?

I require this information urgently.

Thank you

With Regards

Siddharth Sridhar

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    Former Member
    Nov 13, 2007 at 01:35 PM

    hi,

    all these are the registration numbers which a business gets from the govt and against which the tases are paid.

    TIN- in india its used in states which have VAT regime. used only for intrastate transactions

    CST- used when the transactions are across states

    LST- they where used earlier when the VAT regime was not in place and states had local taxation system. still used in UP which is non- VAT

    saurabh

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    • Former Member

      Hi,]

      CST means entral Sales Tax Number

      A tax number assigned by the authorities to a business for transactions

      involving central sales tax.

      LST Local Sales Tax Number

      A tax number assigned by the authorities to a business for transactions

      involving local sales tax. It's specific to each states and it had been replaced with VAT in many states.

      we maintain this details of customers especially in case of domestic customers in J1ID transactions.

      all these are statutory requirements .