What is GSTIN?

GSTIN is a unique 15 digit identification number assigned to every individual or business who is registered under GST.

GSTIN Number Format

GST number of a business or an entity is a unique 15 digit alphanumeric number. The first 2 digits of GSTIN number represents state code followed by next 10 digits which represents applicant’s PAN card (might be a person’s PAN card in case of sole proprietorship firm or company’s PAN card in case of a Limited company or a Partnership firm). If you talk about the last 3 digits of GST number, first digit represents entity code, second digit represents “Z” by default and last digit represents check code.

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.

GST State Code List

Here is a list of all the GST State Codes:-

S.No. State Name GST State Code
1 JAMMU AND KASHMIR 1
2 HIMACHAL PRADESH 2
3 PUNJAB 3
4 CHANDIGARH 4
5 UTTARAKHAND 5
6 HARYANA 6
7 DELHI 7
8 RAJASTHAN 8
9 UTTAR PRADESH 9
10 BIHAR 10
11 SIKKIM 11
12 ARUNACHAL PRADESH 12
13 NAGALAND 13
14 MANIPUR 14
15 MIZORAM 15
16 TRIPURA 16
17 MEGHLAYA 17
18 ASSAM 18
19 WEST BENGAL 19
20 JHARKHAND 20
21 ODISHA 21
22 CHATTISGARH 22
23 MADHYA PRADESH 23
24 GUJARAT 24
25 DAMAN AND DIU 25
26 DADRA AND NAGAR HAVELI 26
27 MAHARASHTRA 27
28 ANDHRA PRADESH (BEFORE DIVISION) 28
29 KARNATAKA 29
30 GOA 32
31 LAKSHWADEEP 31
32 KERALA 32
33 TAMIL NADU 33
34 PUDUCHERRY 34
35 ANDAMAN AND NICOBAR ISLANDS 35
36 TELANGANA 36
37 ANDHRA PRADESH (NEW) 37

GSTIN/GST Number Misuse

There are many instances in which customers get manipulated by the suppliers. The basic misuses of GSTIN are as follows –

  1. Fake GSTIN – There may be situations where supplier’s use fake GST number in invoices, collect tax from the customers but does not pass the same to the government.
  2. Bogus inward invoices – There can be scenarios where a person can claim input tax credit by making bogus inward invoices. This is being done to reduce the amount of tax liability against supply of goods which never takes place.

    Due to this, interest of the customer or receiver as well as the revenue of the government will get affected.

    In order to ensure proper GST compliance, you can easily tackle these issues by validating the GST number of a new supplier.

How to verify GSTIN Number?

Verification of GSTIN is very important in order to ensure that the GST taxes you are paying are going into right pockets or not. Some businesses are issuing the GST invoices, collecting the tax from the customers but not filing these taxes to the government as the invoices they are issuing are fake which results into tax evasion.

You can easily verify a GSTIN through GST portal. You just need to input the GST number in order to check the name & address of the GSTIN holder. You can also identify the fake GST number if the same is not mentioned on invoice as per the prescribed format.

GSTIN verification ensures that you are paying taxes to authenticated businesses or entities and your paid taxes are going into the right pocket.

Where & How to complain about Fake GSTIN/GST Number?

If you came across any situation where you have a doubt regarding GSTIN or on supplier’s intention of raising a valid GSTIN, you can search that GST number on our website. If same is not found, kindly call GST department on +91-124-4688999/ +91-120-4888999. You can also e-mail them at helpdesk@gst.gov.in

How Finacbooks help in getting GSTIN Number in India?

Finacbooks is a leading Indian portal providing accounting, finance & taxation services to small businesses. We are having more than 10 years of experience in helping individuals & firms providing GSTIN at a least possible price. We will guide you through the entire process of GSTIN registration. To avail the best deals on GSTIN registration, kindly call us at 8800221252 or you can also e-mail us at info@finacbooks.com


 

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