GSTZen

Goods and Services Taxpayer Identification Number (GSTIN)

What is GSTIN?

Before GST was implemented, all 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 taxpayers 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 8 million taxpayers 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.

Structure of GSTIN

Each taxpayer is assigned a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

GSTIN Number

Here is a format break-down of the GSTIN:

Digits Explanation
22 It represents the State Code as per Indian Census 2011. Every state has a unique code.
eg.,
  • State code of Chhattisgarh is 22
  • State code of Delhi is 07
AAAAA0000AIt represents the PAN number of the taxpayer.
1 It is assigned based on the Number of registrations within a state.
ZIt is Z by Default.
5 It is for Check Code. It may be an alphabet or a number.

To know about GSTIN Structure, please visit the GSTIN Structure article.

Use this tool to check the format of multiple GSTIN/UIN numbers - GSTIN Validator Tool Help video