What is GSTIN? And how to verify GSTIN?

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 your GSTIN
Format of GSTIN

 

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

GST Search TaxPayer
Search Taxpayer

 


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.

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