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India GST registration number Format - How to read

Ishita Ramani 
Updated on 28 August 2019

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As known to all, GSTIN (Goods and Services Tax Identification Number) is a 15 digit ID.

Knowing the structure of the GSTIN is important for a business for the following reasons:

  1. To ensure that one’s suppliers have quoted the correct GSTIN in their invoices
  2. To ensure that one mentions their own GSTIN correctly in invoices to customers - as input tax credit is dependent on this
  3. To ensure that appropriate tax (whether IGST or CGST and SGST) are charged. e.g. If Supplier state code and 'Place of supply' state code are different, then IGST will be charged

The 15 digit ID comprises of -

1. 2 digits signifying the state code;

Digit 1 and 2: GST State Code List of India: This state code list under GST, is prescribed as per the Indian Censes of 2011, and is as follows:

State code list under GST

State

State code list under GST

State

01

Jammu & Kashmir

19

West Bengal

02

Himachal Pradesh

20

Jharkhand

03

Punjab

21

Orissa

04

Chandigarh

22

Chhattisgarh

05

Uttarakhand

23

Madhya Pradesh

06

Haryana

24

Gujarat

07

Delhi

25

Daman & Diu

08

Rajasthan

26

Dadra & Nagar Haveli

09

Uttar Pradesh

27

Maharashtra

10

Bihar

28

Andhra Pradesh

11

Sikkim

29

Karnataka

12

Arunachal Pradesh

30

Goa

13

Nagaland

31

Lakshadweep

14

Manipur

32

Kerala

15

Mizoram

33

Tamil Nadu

16

Tripura

34

Puducherry

17

Meghalaya

35

Andaman & Nicobar Islands

18

Assam

36

Telengana

   

37

Andhra Pradesh(New)

2. 10 digit PAN number;

Digits 3 - 12 represent the PAN of the entity, so that a nexus can be established between the GST and the PAN database.

3. 1 digit signifying number of registrations;

Digit 13 is Entity code, which signifies number of registration that an entity has taken within a particular state. It would be pertinent to note that a new registration in a different state will have GSTIN starting with a different state code. A registered person with single registration within a State would have number 1 as 13th digit of the GSTIN. If the same registered person gets a second registration for a second business in the same State, the 13th digit of GSTIN assigned to this second entity would be 2  and so on.

4. 2 digits having default and checksum values

 Last two digits are for the purpose of check digit.


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