GSTIN number's 13th character
This query is : Open
03 November 2017
13th character would be a number or letter?, today i seen one gstin number that includes 13th character as a letter in gstn.gov.in site,,, when its changed??
04 November 2017
2. Structure of GSTIN
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 29State code of Delhi is 07The next ten digits will be the PAN number of the taxpayerThe thirteenth digit will be assigned based on the number of registration within a stateThe fourteenth digit will be Z by defaultThe last digit will be for check code. It may be an alphabet or a number.
(source: Clear tax)
04 November 2017
13 th character will be compulsorily LETTER only but not Alphabhet
04 November 2017
In the beginning inwards it is set a like, or any recent changes happened??
04 November 2017
* beginning onwards
04 November 2017
No from the beginning onwards it is set like that only
04 November 2017
ok ok, thank you sir
04 November 2017
pls refer provisions of GST act
04 November 2017
Subject to the provisions of sub-section (12) of section 25, where the application for grant of
registration has been approved under rule 2, a certificate of registration in FORM GST REG-06
showing the principal place of business and additional place(s) of business shall be made available to
the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter
in these rules referred to as “GSTIN”) shall be assigned in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
registration has been approved under rule 2, a certificate of registration in FORM GST REG-06
showing the principal place of business and additional place(s) of business shall be made available to
the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter
in these rules referred to as “GSTIN”) shall be assigned in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
04 November 2017
In this point (c) states 13th and 14th are sates codes,, but 14th character should be a default value as Z .
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS Challan - change of FY 2025-26 to TY 2026-27
- Gst registered proprietorship firm
- Price inclusive or exclusive of GST while made entry in P& L Account
- Dep. as per companies act
- Minimum tax payable to file Updated return
- AUDITOR APPOINTMENT FOR THE YEAR ENDING MARCH 27
- Applicability of GST on Salary Reimbursement Component
- GST ISSUE OF INPUT AND OUTPUT GST
- Tax rate change regarding
- UDIN ISSUE
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
