GSTIN – Goods and Service Tax Identification Number

Every business entity who registered in GST Act, will be provided a unique identification number. Under GST Scheme all business entities will come under one single taxation authority. All registration number will be replaced with a single registration number known as Goods And Service Tax Identification Number also known as GSTIN.

Important / Codification of GSTIN:

GSTIN consist of total 15 digits. It will be state-wise and PAN wise.

For e.g. ​​09AAJFG7845D1Z7

• First 2 digit of GSTIN will representing the State Code of India according to the Indian Census, 2011

• Next 10 digit will be PAN number of Taxable Assessee or Person under Section 2(31) of Income Tax Act,1961.

You may Click here to know representation of PAN Alpha numeric digits

• 13th digit of GSTIN indicates number of registration of an entity within the State. A taxable person can have more than 1 registration with in the State and/ or more than one registration numbers with in different states or union territory of the Country.

• 14th digit at present has no use therefore will be ‘Z’ by default

• 15th digit character is a numeric check digit.

Also need to Know:

Holding of more than one GSTIN is allowed. A taxable person can have more than one GSTIN within a State or Country.

Who can apply for GSTIN:

A supplier can apply for GSTIN under the state from which he carry on supply of taxable Goods and Services or both, as the case may be.

Leave a Reply