The Goods and Services Tax Identification Number (GSTIN) is a pivotal aspect of the GST regime in India. It is a 15-digit alphanumeric identifier assigned to businesses registered under the GST system. Knowing the GST number format is essential for businesses to ensure compliance, facilitate seamless tax filing, and avail input tax credits.
This article delves into the format of GST numbers, their significance, and the reasons for understanding their structure in detail.
The GSTIN is structured to provide essential details about the registered entity. Let us break down the 15-digit format of the GST number to understand its components:
State | GST Code |
Jammu & Kashmir | 1 |
Himachal Pradesh | 2 |
Punjab | 3 |
Chandigarh | 4 |
Uttarakhand | 5 |
Haryana | 6 |
Delhi | 7 |
Rajasthan | 8 |
Uttar Pradesh | 9 |
Bihar | 10 |
Sikkim | 11 |
Arunachal Pradesh | 12 |
Nagaland | 13 |
Manipur | 14 |
Mizoram | 15 |
Tripura | 16 |
Meghalaya | 17 |
Assam | 18 |
West Bengal | 19 |
Jharkhand | 20 |
Orissa | 21 |
Chhattisgarh | 22 |
Madhya Pradesh | 23 |
Gujarat | 24 |
Daman & Diu | 25 |
Dadra & Nagar Haveli | 26 |
Maharashtra | 27 |
Andhra Pradesh (Old) | 28 |
Karnataka | 29 |
Goa | 30 |
Lakshadweep | 31 |
Kerala | 32 |
Tamil Nadu | 33 |
Puducherry | 34 |
Andaman & Nicobar Islands | 35 |
Telangana | 36 |
Andhra Pradesh (New) | 37 |
The correct state code ensures accurate charging of the applicable tax, whether Integrated GST (IGST) or Central GST (CGST) and State GST (SGST). For instance, if the supplier’s state code and the “place of supply” state code differ, IGST is applicable.
The next ten digits in the GST number format represent the PAN of the registered entity. This linkage between GSTIN and PAN helps the government establish a connection between GST records and the income tax database.
The 13th digit indicates the number of registrations a business entity has within a particular state. For example:
The final two digits are for default and checksum values. These ensure the authenticity of the GSTIN and are primarily used for verification purposes.
Grasping the structure of GSTIN is more than just a compliance necessity. It’s a business imperative. Here are some reasons why businesses should familiarize themselves with the GSTIN format:
To better understand the format, let’s look at a sample GSTIN:
27ABCDE1234F1Z5
By validating each component, businesses can ensure that the GSTIN is legitimate and corresponds to the details of the entity.
To verify a GSTIN, businesses can follow these steps:
The GST number format is meticulously designed to incorporate vital information about a business entity. Understanding the structure of the GSTIN is not just beneficial but essential for ensuring compliance with GST laws. By decoding the format of GST numbers, businesses can streamline their tax processes, prevent errors in invoicing, and maintain smooth operations.
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