What is GSTIN (Goods and Services Tax Identification Number)?

Goods and Services Tax Identification Number (herein referred to as ‘GSTIN’) is a 15-digit unique identification number assigned to the applicant (‘supplier’) after the application of Goods and Services Tax (herein referred to as ‘GST’) registration has been approved by the authorities. The supplier registered under GST in the State or Union Territory will be allotted GSTIN for the purpose of better administration and compliance. The relevant rule is reproduced hereinbelow for ease of reference:

10. Issue of registration certificate.-(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character.

Format/Structure of GSTIN

Understand the break-up of the 15 digit identification number in the below diagram.

Know State Code in GSTIN

As per rule 10 of Central/State Goods and Services Tax, two characters represent the State Code. The first two characters of GSTIN are the State Code. Every state has a unique code according to the Indian Census 2011 and the same has been incorporated under GSTIN. Kindly find the list of the State Code tabled hereinbelow:

State Code List GSTIN:

S. NO.	STATE AND TERRITORY NAME	CODE
1.	JAMMU AND KASHMIR	1
2.	HIMACHAL PRADESH	2
3.	PUNJAB	3
4.	CHANDIGARH	4
5.	UTTARAKHAND	5
6.	HARYANA	6
7.	DELHI	7
8.	RAJASTHAN	8
9.	UTTAR PRADESH	9
10.	BIHAR	10
11.	SIKKIM	11
12.	ARUNACHAL PRADESH	12
13.	NAGALAND	13
14.	MANIPUR	14
15.	MIZORAM	15
16.	TRIPURA	16
17.	MEGHALAYA	17
18.	ASSAM	18
19.	WEST BENGAL	19
20.	JHARKHAND	20
21.	ORISSA	21
22.	CHATTISGARH	22
23.	MADHYA PRADESH	23
24.	GUJARAT	24
25.	DADAR AND NAGAR HAVELI & DAMAN AND DIU	26
26.	MAHARASHTRA	27
27.	KARNATAKA	29
28.	GOA	30
29.	LAKSHADWEEP	31
30.	KERALA	32
31.	TAMIL NADU	33
32.	PUDUCHERRY	34
33.	ANDAMAN AND NICOBAR	35
34.	TELANGANA	36
35.	ANDHRA PRADESH	37
36.	LADAKH	38
37.	OTHER TERRITORY	97
38	OTHER COUNTRY	99

Note: (i) As per Indian Census 2011 Code 28 : for Andhra Pradesh (ii) As per Trade Notice 28/2020-21 dated 13.07.2020, Daman and Diu states code (25) was changed to 26.

Search Taxpayer registered under GST using GSTIN

Anyone can search the status of the registered person by entering the 15-digit GSTIN. This may be helpful to know the real status of the supplier; buyers will get to know if the business entity is not registered under GST. Kindly follow the enumerated steps:

 (i)    Go to https://www.gst.gov.in/
(ii)    In the header tab, click on ‘Search Taxpayer’
(iii)  On the drop-down, click on ‘Search by GSTIN/UIN’
(iv)   Enter GSTIN and Captcha
(v)    Click on Search

 

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You may reach the author at abhishek@gstivy.in

Disclaimer: The views expressed by the author(s) are personal and academic in nature. This blog post is not a substitute for professional legal advice.