29 March 2023
Each taxpayer is assigned a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Here is a format break-down of the GSTIN: The first two digits represent the state code as per Indian Census 2011. Every state has a unique code. For instance, State code of Karnataka is 29 State code of Maharashtra is 27; & Andhra Pradesh is 28 etc. The next ten digits will be the PAN number of the taxpayer. The thirteenth digit will be assigned based on the number of registration within a state. The fourteenth digit will be “Z” by default. The last digit will be for check code. It may be an alphabet or a number.
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