Understanding the GST Registration Number

Before GST came into existence, businesses or entities registered under the state VAT law were allocated a unique TIN number by their respective state tax authorities. Let’s find out more details about GST number and the format of GST registration number:

All the business entities or taxpayers who register themselves under GST are assigned a unique 15 digit identification number known as GSTIN or GST Identification Number.

Format of GST Identification Number

GST number of a business or entity is a unique 15 digit alphanumeric number. The first 2 digit of GST registration number are based on state code as per Indian Census 2011, followed by next 10 digits of PAN card of applicant which might be a person’s PAN card in case of Proprietorship firm or company PAN card in case of a Limited or Partnership Company. Out of last 3 digits of a GST number, first digit represents entity code, 2nd digit is left blank and last digit is a check.

An Example of GST Number

Here is an example to help you understand the format break-down of the GSTIN:

GST Number Format
  • In above example, the first two digits 07 represent the state code of Delhi.
  • The next ten digits FFFFF0000B will be the PAN number of the business/entity/individual
  • The thirteenth digit (2) is assigned as per the number of registration within a state
  • The fourteenth digit will be Z by default
  • The last digit (9) will be for check code. In some cases the last digit can be an alphabet as well.

State Code in GST Number

The first two digits in GST registration number represents the state code are as per the 2011 Indian Census.

Below is the list of The state code in the GST registration number represents the all 35 Indian states:

  1. Jammu & Kashmir
  2. Himachal Pradesh
  3. Punjab
  4. Chandigarh
  5. Uttranchal
  6. Haryana
  7. Delhi
  8. Rajasthan
  9. Uttar Pradesh
  10. Bihar
  11. Sikkim
  12. Arunachal Pradesh
  13. Nagaland
  14. Manipur
  15. Mizoram
  16. Tripura
  17. Meghalaya
  18. Assam
  19. West Bengal
  20. Jharkhand
  21. Orissa
  22. Chhattisgarh
  23. Madhya Pradesh
  24. Gujarat
  25. Daman & Diu
  26. Dadra & Nagar Haveli
  27. Maharashtra
  28. Andhra Pradesh
  29. Karnataka
  30. Goa
  31. Lakshdweep
  32. Kerala
  33. Tamil Nadu
  34. Pondicherry
  35. Andaman & Nicobar Islands

How to Verify GST Number

You can verify a GSTIN by through GST Portal. You need to simply provide the GSTIN/UIN number to check name and address of the GSTIN/UIN holder.

Verifying GSTIN ensure that your paying taxes to genuine business or entity. You can also spot a fake GST registration number if this is not mentioned on GST invoice as per the defined format.