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|
- 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.
- PAN number will be quoted at 3rd to 12th place.
- 13th digit would be assigned depending on the number of registrations a legal entity (having the same PAN) has within the State.
- 14th digit of GSTIN would be kept BLANK for future use.
- 15th digit will be there as a check digit
State Code under Census 2011
- Jammu & Kashmir
- Himachal Pradesh
- Uttar Pradesh
- Arunachal Pradesh
- West Bengal
- Madhya Pradesh
- Daman & Diu
- Dadra & Nagar Haveli
- Andhra Pradesh
- Tamil Nadu
- Andaman & Nicobar Islands
In case you have any further queries you can have a look at CBEC-Migration to GST.