Wednesday, 30 August 2017

Format or Structure of GST Identification Number (GSTIN)

Here’s a complete break-up of the GST Identification Number (GSTIN). Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
  • The first two digits of this number will represent the state code as per Indian Census 2011
  • The next ten digits will be the PAN number of the taxpayer
  • The thirteenth digit will be assigned based on the number of registration within a state
  • The fourteenth digit will be Z by default (this will be reserved future)
  • The last digit will be for check code. It may be an alphabet or a number.
A format of proposed GSTIN has been shown in the image below.