Here is a format break-down of the GSTIN :
The first two digits represent the state code as per Indian Census 2011. Every state has a unique code. For instance,
State code of Karnataka is 29
State code of Delhi is 07
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
The last digit will be for check code. It may be an alphabet or a number.
How to apply for GSTIN ?
GSTIN is part of the GST Registration process.All businesses whose turnover is above Rs.20 lakh, or Rs.10 lakh (for North-Eastern states), are expected to do GST registration as a regular taxable person. GST online registration is also mandatory for NRI taxable individuals, entities engaging in e-commerce, entities supplying goods and services via e-commerce operators, individuals who are eligible for TDS (Tax deducted at source), entities engaging in the provision of online information or retrieval services or database access, etc. Once the application is approved by the GST officer, a unique GSTIN is allocated to the dealer.
There are two ways to register for GST:
- via GST Online Portal or
- via GST Seva Kendra set up by Government of India
GSTIN refers to GST Identification Number assigned to every GST registered dealer.
Before GST was implemented,dealers registered under the state VAT law were assigned a unique TIN number by the respective state tax authorities. Similarly, service providers were assigned a service tax registration number by the Central Board of Excise and Custom (CBEC).
Going forward, in the new GST regime, all registered tax payers will get consolidated into one single platform for compliance and administration purposes and will be assigned registration under a single authority. It is expected that 9 million tax payers will be migrated from various platforms into GST.
All of these businesses will be assigned a unique Goods and Services Tax Identification Number ( GSTIN ).
Verification of GSTIN can be done on the GST Portal. Check out our article on GST Verification for a step-by-step guide.