We require correct GST number from Vendor while filing GST R1. Many time, due to wrong GST number given by vendor, lot of time is being  spend by professional to rectify  GST number. Hence let’s understand how to identify correct GST number.

GSTIN is a Goods and Services Tax Identification Number . After registration under GST, every registered person  gets State wise PAN based GST number . GST Number is  a 15 digit code.

Tip  1 for Checking Correct GST Number  :-

Check whether given GST number  is 15 digit or not .

Format of GST number

27 ANRPK3516Q 1 Z 5

 

State

Code

10 Digit PAN Number

First 5 is Alphabet/ Letter

Next 4 is Number &

last one is Alphabet/ Letter

Entity Code .

Number of Entity in same state

By default Check Digit
√ First Two digit represent State Code

√ Next Ten digit represent  PAN number of Vendor  

Next number (13 digits) represents “Number of registration of Entity” in same State.

Next number (14 digit) is Alphabet “Z” by “Default”.

Last digit is “Check  Digit” It may be Alphabet or Number

First Two digit represent State Code

GST number is STATE WISE PAN BASED NUMBER. Every GST number starts  with Two Digit State Code.

 For eg :-27 AUTRP1215T 1ZU.

Here 27 number reflected state code of “Maharashtra”

If your GST registration is Maharashtra based , GST number should start with 27. If your GST registration is Delhi based , GST number should start with 07

State Code  :-

State Code Name of the State State Code Name of the State
01 JAMMU AND KASHMIR 21 ODISHA
02 HIMACHAL PRADESH 22 CHATTISGARH
03 PUNJAB 23 MADHYA PRADESH
04 CHANDIGARH 24 GUJARAT
05 UTTARAKHAND 25 DAMAN AND DIU
06 HARYANA 26 DADRA AND NAGAR HAVELI
07 DELHI 27 MAHARASHTRA
08 RAJASTHAN 28 ANDHRA PRADESH(BEFORE DIVISION)
09 UTTAR  PRADESH 29 KARNATAKA
10 BIHAR 30 GOA
11 SIKKIM 31 LAKSHWADEEP
12 ARUNACHAL PRADESH 32 KERALA
13 NAGALAND 33 TAMIL NADU
14 MANIPUR 34 PUDUCHERRY
15 MIZORAM 35 ANDAMAN AND NICOBAR ISLANDS
16 TRIPURA 36 TELANGANA
17 MEGHLAYA 37 ANDHRA PRADESH (NEW)
18 ASSAM
19 WEST BENGAL
20 JHARKHAND
  • Tip 2  for checking Correct GST Number  :-

Check whether first two digit of GST number are between 01 to 37

a. If you sale goods or  render service within Maharashtra, GST number of vendor should  start with “27”

b. If you sale goods or render service outside Maharashtra, GST number of vendor start with “other than state code 27.

Next Ten digit represent “PAN number of Vendor”

Next ten number ( 3 to 12 Digit of GST number) represent PAN number of Vendor.  Let’s understand format of PAN :-

  • First 5 Character of PAN ( 3 to 7 digit in GST Number) are in “Alphabet /Letter” form.
  • Next 4 Character of PAN ( 8 to 11 digit in GST Number) are in “Number” form.
  • Last Character of PAN (12 digit in GST number ) are in “Alphabet/ Letter” form.

GST number 27 AUTRP 1214 T 1ZU

PAN Number

First 5 character are Alphabet /  Letter i.e. AUTRP

Next 4 Character are Number i.e. 1214

Last Character is Alphabet/ Letter  i.e. T

  •  Tip 3 for checking Correct GST Number  :-

Check whether PAN mentioned in GST number ( 3rd to 12 Digit)  in correct Format or not ? i.e. First 5 Character is Letter ;  Next 4 Character is Number ;  Last character is Letter .

Fourth Character of PAN number :-

The fourth Character in PAN number (6th code  in GST number ) represents “Status of PAN holder” or “Vendor” i.e. whether Vendor is Individual, Company or Firm etc.

1. If forth Character in PAN number is “P”, its represent PAN number of Individual Vendor.

For eg. 27 AUTPR 1214 T 1ZU- GST holder is “Ajay Rane”

Here 4 Character is “P” which represent  GST number  of Individual Vendor of Ajay Rane.

2. If forth Character in PAN number is “H”, its represent PAN number of HUF (Hindu Undivided Family.

For eg. 27 AUTHR 1214 T 1ZU- GST holder is “ Ajay Rane HUF”

3. If forth Character in PAN number is “F”, its represent PAN number of Partnership F

For eg. 27 AUTFR 1214 T 1ZU- GST holder is “ Rane Enterprises”(Partnership Firm)

4. If forth Character in PAN number is “C”, its represent PAN number of C

For eg. 27 AUTCR 1214 T 1ZU- GST holder is “ Rane Pvt Ltd ”

5. If forth Character in PAN number is “A”, its represent PAN number of Association of Person.

6. If forth Character in PAN number is “T”, its represent PAN number of Association of Person- T

7. If forth Character in PAN number is “B”, its represent PAN number of Body of Individual.

8. If forth Character in PAN number is “J”, its represent PAN number of Artificial Juridical Person.

9. If forth Character in PAN number is “G”, its represent PAN number of Government Enterprises.

  • Tip 4 for checking Correct GST Number  :-
    • First understand Status of Vendor i.e individual, Firm or Company etc .
    • Check whether Status mention in PAN ( 6 digital code in GST number)  is Correct  or Not  ?

Fifth Character of PAN number

The fifth Character in PAN number (7th code  in GST number ) represents

  • First letter of the Surname of individual PAN holder” or
  • Name of Vendor in case of “other than Individual PAN holder”

For eg  AWRPK  3815Q- PAN number of Ajit Kadam

  • Here 4 character “P” represent status of PAN holder is “Individual”
  • Here 5 Character “K” represent Surname start from “K” alphabet i.e. Kadam

For eg AMQCW  3515Q- PAN Number is “White Recreation Pvt Ltd

  • Here 4 character “C” represent status of PAN holder is “Company”
  • Here 5 Character “W” represent Name of the Company.
  • Tip 5 for checking Correct GST Number  :-

Find out

  • First letter of the of Surname of GST individual  Vendor or
  • First letter of Name of the Vendor in other case & then  Check whether 7 character mention in GST is  represent Name  of Vendor (First Letter of the Surname in case of Individual Vendor ) ?

13 digit of GST number represent  “Number of Entity  registered under in GST in same State”

Thirteen digit of GST number represent number of entity registered in  same State .  If vendor have two registered entity in same State, 13th digit of GST number represent  “2”.

For Eg . XYZ Ltd company (27AMQCX 1254T2Z5) is registered in the same state for 2 times for various business, 13 digit of this GST number shown digit is “2”.

14 digit of GST number is Alphabet “Z” by “Default”.

Fourteen digit of GST number is normally alphabet “Z” by default .

For Eg. 27 AAAPB1250R Z 5

27 AMRPN1458 Z C

Tip  6 for checking Correct GST Number  :-

  Check 14 digit of GST number is alphabet “Z

Last digit of GST number  is “Check  Digit” .It may be Alphabet or Number.

In Short, To identify correct GST Number ,

1.   Check whether given GST number  is 15 digit or not

2.   Check whether first two digit of GST number are between 01 to 37

  • If you sale goods or  render service within Maharashtra, GST number of vendor should  start with “27”
  • If you sale goods or render service outside Maharashtra, GST number of vendor start with “other than state code 27.

3. Check whether PAN mentioned in GST number ( 3rd to 12 Digit) in correct Format or not ? i.e. First 5 Character is Letter ;  Next 4 Character is Number ;  Last character is Letter .

4. First understand

  • Status of Vendor i.e individual, Firm or Company  etc and then
  • Check whether Status mention in PAN ( 6 digital code in GST   number) is Correct  or Not  ?

5. Find out

  • First letter of the of Surname of GST individual  Vendor or
  • First letter of Name of the Vendor in other case    & then
  • Check whether 7 character mention in GST is represent Name  of Vendor (First Letter of the Surname in case of Individual Vendor ) ?

6.   Check 14 digit of GST number is alphabet “Z

Another way to find out correct GST number through GST website .

Correct GST number shall be check either putting GST number or PAN Number of Vender in search option

1. Go to https://www.gst.gov.in/

2. Click on the dropdown of the SEARCH TAXPAYERS

You will get Three option

1. Search by GSTIN/UIN

2. Search by PAN

3. Search Composite Taxpayer

  • If you have GST number , Select “Search by GSTUN /UIN” option
  • If you have PAN number , Select “Search by PAN” option

Click on Search by GSTIN

Enter the GST Number

Enter the captcha shown and click on Search.

Author Bio

Qualification: CA in Practice
Company: TUSHAR KARALKAR AND CO
Location: MUMBAI, Maharashtra, IN
Member Since: 08 Oct 2018 | Total Posts: 2

My Published Posts

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (7820)
Type : Articles (17967)
Tags : goods and services tax (6285) GST (5886)

2 responses to “How to Identify Correct GST Number”

  1. Mayur says:

    Thanks for sharing.

  2. KRISHNAKUMAR says:

    THANK U FOR THE GOOD
    INFORMATION

Leave a Reply

Your email address will not be published. Required fields are marked *