GST identification number or GSTIN will be provided to every businessman by tax authorities. At present the person who is registered under state VAT law has got an unique TIN number from state tax authorities and the person who provides the services, is being allotted the unique service tax registration number by Central Board of Excise and Customs.

To bring the goods and services under one authority GST law is created. Under this system, the TIN number and service tax registration number will be replace with one GSTIN for better administration and to give more facilities to the tax payer.

STRUCTURE OF GST IDENTIFICATION NUMBER

  • GSTIN will contain 15 digits.
  • It will be on PAN based.
  • First two digit GSTIN will represent the state.
  • Next ten digit will be the PAN number of the dealer.
  • 13th digit will represent the number of registration by a dealer in same state under the same PAN number.
  • Fourteenth digit, currently has no use. Therefore, it is assigned as Z by default.
  • Fifteenth and last digit is check code which is used to detect the errors.

Example:- M/s XYZ Limited is registered under GST in Delhi State. The state code of Delhi is 11. The PAN number of M/s XYZ Limited is AAAAA2222A. This dealer has only single registration in Delhi. In this case, the GSTIN will be 11AAAAA2222A1ZN.

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