Foundations · Official-source guide

PAN, TAN, GSTIN, CIN, LLPIN, and IEC: identifiers in one working file

Identifiers are routing keys. They link a client, entity, registration, transaction, or filing to the relevant government system. They are related in a working file, but they are not substitutes for one another.

Tax identifiers

PAN is an income-tax identifier used in many taxpayer and transaction contexts. TAN belongs to the tax-deduction or collection workflow. The official Income Tax portal should remain the source of truth for a particular taxpayer’s service or form context.

GST and corporate records

A GSTIN identifies a GST-registered person in the GST system. MCA records use company and LLP identifiers in their own ecosystem. Keep the legal entity name, registration status, and period alongside the identifier so a downstream task is not routed on an identifier alone.

Trade identity

DGFT describes IEC as the key business identification number for import or export. Whether an IEC is required in a particular situation is an official-DGFT and facts-of-case question, not a shortcut inferred from the client’s PAN or GST registration.

Educational guide only. Requirements, forms, eligibility, thresholds, dates, and portal processes change. Confirm the current official source and obtain qualified professional review before acting.

Official sources

Reviewed 12 July 2026. These links are included so the underlying authority can be checked directly.

  1. Income Tax Department — objective and scope of the New Act
  2. Income Tax Department — Income Tax Returns
  3. Income Tax Department — Tax Payments
  4. GST Portal — registration help
  5. GST Portal — returns help
  6. CBIC GST portal
  7. Ministry of Corporate Affairs
  8. MCA — check annual filing status
  9. MCA — Form 11 LLP filing steps and FAQs (PDF)
  10. DGFT — IEC services
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