Structure of GSTIN

As the GST regime is all set to roll out, the need of the hour is that we shall start understanding the very basics of the new tax regime and one such pre-requisite is the GSTIN. As of now every taxation authority, be it State VAT Authorities, CBEC in case of service providers or any other taxation body are issuing a unique identification number to its registrants. Moving forward, under the GST regime, the taxpayers will be allotted Goods and Services Tax Identification Number (GSTIN) by replacing their existing VAT/Excise/Service Tax based identification numbers.

Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Tax Identification Number (GSTIN). Following is the complete breakup of the Proposed GSTIN:

State Code PAN Entity Code Left Blank Check Digit
1 2
3 4 5 6 7 8 9 10 11 12
13 14 15
  1. In the GSTIN, first two digits will be the unique two digit state code given to every state as per the Indian Census of 2011.
  2. PAN number will be quoted at 3rd to 12th place.
  3. 13th digit would be assigned depending on the number of registrations a legal entity (having the same PAN) has within the State.
  4. 14th digit of GSTIN would be kept BLANK for future use.
  5. 15th digit will be there as a check digit

State Code under Census 2011

  1. Jammu & Kashmir
  2. Himachal Pradesh
  3. Punjab
  4. Chandigarh
  5. Uttaranchal
  6. Haryana
  7. Delhi
  8. Rajasthan
  9. Uttar Pradesh
  10. Bihar
  11. Sikkim
  12. Arunachal Pradesh
  13. Nagaland
  14. Manipur
  15. Mizoram
  16. Tripura
  17. Meghalaya
  18. Assam
  19. West Bengal
  20. Jharkhand
  21. Orissa
  22. Chhattisgarh
  23. Madhya Pradesh
  24. Gujarat
  25. Daman & Diu
  26. Dadra & Nagar Haveli
  27. Maharashtra
  28. Andhra Pradesh
  29. Karnataka
  30. Goa
  31. Lakshdweep
  32. Kerala
  33. Tamil Nadu
  34. Pondicherry
  35. Andaman & Nicobar Islands

In case you have any further queries you can have a look at CBEC-Migration to GST.

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