GSTIN Search Tool

Ayush (Executive ) (6432 Points)

06 February 2023  

The Goods and Services Tax (GST) number is a unique identifier assigned to businesses by the government of India for tax purposes. To search for a GST number, you can use the GST portal, which provides a search tool for taxpayers to verify the GST registration of a business by entering either the GSTIN or PAN of the business.

Verifying the GST number of a business is necessary for several reasons:

  • Compliance: Verifying the GST number helps to ensure that the business you are dealing with is registered with the government for GST and is in compliance with tax laws.
  • Invoicing: When you purchase goods or services from a registered business, the invoice should include the GST number of the supplier. Verifying the GST number helps ensure that the invoice is genuine and the taxes paid on the transaction are correctly recorded.
  • Input Tax Credit: In the GST regime, registered businesses can claim input tax credit for taxes paid on inputs used in their business. Verifying the GST number of the supplier helps ensure that the input tax credit claimed is correct and eligible.
  • Record Keeping: Verifying the GST number helps maintain accurate records of transactions for tax purposes.

Therefore, verifying the GST number of a business is important for ensuring compliance with tax laws, maintaining accurate records, and availing the correct input tax credits.

The structure of a GSTIN (Goods and Services Tax Identification Number) in India is a 15-digit unique identifier assigned to a business registered under the GST Act. The structure of the GSTIN is as follows:

  • 1-2: The first two digits represent the state code where the business is registered.
  • 3-12: The next 10 digits represent the PAN (Permanent Account Number) of the taxpayer.
  • 13-15: the next 13th digit is the numbers of entity within a state under the same PAN. 14th digit is the alphabet by default and The last digit is the check code to detect errors.

For example, a GSTIN may look like "22AAAAA0000A1Z5", where "22" represents the state code, "AAAAA0000A" represents the taxpayer's PAN,  "1” represents the numbers of entity , “Z” is the alphabet by default and ”5”  is the check code.