The registration under GST is Permanent Account Number (PAN) based and state-specific. GST Identification Number (GSTIN) is a 15-digit number and a certificate of registration, incorporating the GSTIN is made available to the applicant upon registration
The first two digits of this number will represent the state codeThe next ten digits will be the PAN number of the taxpayerThe thirteenth digit will be assigned based on the number of registrations within a stateThe fourteenth digit will be Z by defaultThe last digit will be for check code
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Structure of GSTIN
Each taxpayer is assigned a state-wise PAN-based 15 – digit Goods and Services Taxpayer Identification Number (GSTIN). Registration under GST is not tax specific, which means that there is single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses. A given PAN based legal entity would have one GSTIN per State, that means a business entity having its branches in multiple States will have to take separate State wise registration for the branches in different States. But within a State, an entity with different branches would have single registration wherein it can declare one place as principal place of business and other branches as additional place of business. However, a business entity having separate business verticals (as defined in section 2 (18) of the CGST Act, 2017) in a state may obtain separate registration for each of its business verticals. Recommended Articles
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