Hi, I want to know about the structure of registration number in GST. Rohith
Goods and Service Tax registation number comprises of 15 digits, which is in the format as mentioned below:-
1st 2 digits: This is the state code as per the Indian Census, 2011, as given below:
|State code||State||State code||State|
|01||Jammu & Kashmir||19||West Bengal|
|07||Delhi||25||Daman & Diu|
|08||Rajasthan||26||Dadra & Nagar Haveli|
|17||Meghalaya||35||Andaman & Nicobar Islands|
Next 10 digits: This is the PAN of the business entity.
13th digit: This denotes the serial number of registrations the business entity has for business verticals in the state, under the same PAN. It can range from 1-9 for businesses with upto 9 business vertical registrations in the state and for more than 9 registrations, from A-Z. For example, when a business entity gets GSTIN for its 3rd business vertical in the state, this will be 3. When a business entity gets GSTIN for its 13th business vertical in the state, this will be D.
14th digit: This will be ‘Z’ by default.
15th digit: This digit denotes ‘checksum’
Structure of GSTIN registration: Each taxpayer will be allotted a State wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). The model of GSTIN is as follows: State PAN Entity Blank Check 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Eg: **22 AAAAA0000A 1 Z 5** 01. First Two digits- 22- State Code 02. Next 10 Digits- PAN Number 03. Next Single Digit -1- Entity number of the same PAN Holder in a State 04. Alphabet -Z- by default- left blak for future use 05. Last digit - Check sum digit http://