What is GSTIN and Format of GSTIN ? (15 Digit Number)

What is GSTIN Number?

  • GSTIN stand for Goods and Service Tax Identification Number.
  • A GSTIN is a PAN-based 15-digit unique identification number. It is allocated to every GST-registered person. This unique number is issued according to state wise.

Format of gSTIN ?

Format or structure of GSTIN defined under below as:

what is GSTIN and format of gstin
  • The first two digit of GSTIN is state code. Like in above 07 is the state code of delhi.
  • All states have their own different codes. You can refer to the GST state code list to know your state code.
  • The Next 10 Digits is the PAN (Permanent Account) number of a business entity.
  • Then 13th Digit indicates the entity number of the same pan holder within a state. It will be an alpha-numeric number (first 1-9 and then A-Z) for e.g.– ABC company registered 6 times for its business within the same state. Then the digit will be “6” but if the company registers 16 times then the digit is “G” (because 1-9 is numeric and after that “A” is used for 10th, “B” is used for 11th, “C” is used for 12th and so on continued till “Z”)
    Hence, a business entity can register the GSTIN for maximum of 35 times within the same state.
  • Then the 14th Digit is “Z” by default.
  • The 15th or Last digit is the check sum digit which will be used for the detection of errors.

You can also watch the video to know about what is GSTIN and Format of GSTIN


contact us

If any queries/doubt, feel free to contact us at caadagarwal@gmail.com

You may refer our channel on Youtube also: CA ADAgarwal
Kindly “Subscribe” our channel on YouTube for regular updates on Income Tax & GST.

Disclaimer – Author has exercised utmost care while writing this article, but still this article may contain some error or mistake and no part of this article/writing should be construed or considered as any advice or consultancy whether professional or otherwise. The contents of this article are solely for information and knowledge.

Leave a Comment

Your email address will not be published.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

Call Us Now For Our Services