Goods and service tax has been made effective from 1st July 2017. On applying for registration under Goods and Service Tax, a registered taxpayer will be allotted 15 digits unique code which is known as GSTIN. Full form of GSTIN is Goods and Service Tax Identification Number. The present article highlights the structural format / parts of GSTIN.

Structure / Format Of 15 DIGIT GSTIN –

The 15 Digit GSTIN issued to every registered taxpayer will be state-wise and PAN-based. Let us understand each body part of 15 digit GSTIN;

Let us take an example that the suppose the GSTIN is 27 AAAAA1111A 1 Z F :

1. 27 – State code –

First, two digit represents the state code. It is very important to select the appropriate state code while applying for GST registration.

As known, India is divided into 29 states and 7 union territories. Each state / union territories is given a separate two digit code under GST, and the first two digit of GSTIN is based on the state code selected by the taxpayer. On the basis of this state code, it would be easier to identify the business origin or state of origin of the registered taxpayer.

2. AAAAA1111A – PAN –

Next 10 digits are PAN of the applicant. Permanent Account Number (PAN) is issued by the Income Tax Department. In order to obtain GST registration, it is mandatory to have PAN.

3. 1 – Total number of registration –

Next digit (i.e. 13th digit) represents the number of registration a business entity holds within a state / union territory and under the same PAN. Hence if a person is holding 1 registration within a state and with the same PAN then 1 would be reflected and if the person is holding 2 registration, then, 2 would be reflected in GSTIN.

4. Z – Default –

The 14th digit is default digit. There is no meaning specifically signed to the same. Z would be default in every registered taxpayer GSTIN.

5. F – Check code –

The 15th digit would represent a check code which can be used for the detention of errors.

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Company: Taxguru Consultancy / Taxguru Edu
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October 2021