Know Your GSTIN

June 13th

Under Goods and Service Tax Act, each tax payer will be allotted a state wise PAN based 15 digit GSTIN Number. GSTIN is described as Goods and Services Taxpayer Identification Number.

  • The first two digits represent the State in the Country where such registration is allowed. As an illustration in terms of the Indian Census 2011 the unique two digit code of “09” has been allotted for the State of Uttar Pradesh while “27” has been allotted for the State of Maharashtra, so on and so forth.
  • The second set of 10 digits would be the Permanent Account Number (PAN) allotted by the Income tax department for each Legal entity.
  • The 13th digit would be alpha-numeric (1-9 and then A-Z) and would be assigned depending upon the number of Registrations a legal entity (having the same PAN Number) has within the State. To illustrate, a legal entity with single registration within the State would have “1” as its 13th digit of GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be “2‟. This way 35 business verticals of the same legal entity can be registered within a State.
  • The 14th digit of GSTIN would be kept BLANK for future use.
  • The 15th Digit will be the check digit.
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