Decoding the GST Registration Number

The transition to GST Registration has started in India, with existing VAT and service tax registration holders being allotted GST Registration number to harmonise the two major indirect tax codes. In this article, we look at the meaning behind a GST registration number.

GST Registration Number

GST Registration number is a 15 digit identification that is allotted each taxpayer based on PAN and State of the applicant. In a GST registration number, the first two digits represents the State Code, followed by the next 10 digits representing the PAN of the applicant, one digit representing entity code, one digit is left blank and the last digit is a check digit.

 State Code in GST Number

The first two digits representing the state code are as per the 2011 Indian Census. Hence, the state code in the GST registration number represent the following states:

• 01 – Jammu & Kashmir
• 02 – Himachal Pradesh
• 03 – Punjab
• 04 – Chandigarh
• 05 – Uttranchal
• 06 – Haryana
• 07 – Delhi
• 08 – Rajasthan
• 09 – 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

PAN in GST

Digits 3 – 12 represent the PAN of the entity, so that there is a connection between the GST and the PAN database.

Entity Code

13th digit is alpha-numeric (1-9 and then A-Z) and is assigned based on the number of registrations a legal entity (having the same PAN) has within one State. For example, a legal entity with single registration within a State would have number 1 as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be 2. Hence, a legal entity can register upto 35 business verticals within a State.

Last Digits of GSTIN

Of the last two digits of the GSTIN, the first digit is kept blank for future use and the last digit is used as a check digit.

Source: indiafilings