What Is 15 digit GSTIN and Know Its Structure

By | July 30, 2017

After the GST has been applied, it is important to know about GSTIN as there are many changes in the system now. One of the changes is the change from TIN of VAT to 15 digits GSTIN (“Goods and Service Tax Identification Number”. In this article we will see what this number is and how to identify this number.

Previously, whenever you buy some goods or services, then the seller used to give a bill. In that bill usually the TIN (“Taxpayer Identification Number”) is found. This was a unique number (11 Digit), that was allotted to each business unit which has registered with the commercial tax department.

The TIN number was necessary for all the traders, manufacturers, exporters as well as dealers. But now after the start of GST regime, this TIN is replaced with GSTIN (Goods and Services Tax Identification Number), which is a 15 Digit Number.

“GSTIN” is a unique code of 15 digits, which is assigned to each taxpayer, which will be PAN based and State wise. The format as well as structure of 15 digits GSTIN (“Goods and Services Tax Identification Number”) is as shown below:

First Two Digits:

The first two digits of GSTIN are the state code as per Indian Census 2011. The state codes are as mentioned below:

  • 01-Jammu and Kashmir
  • 02-Himachal Pradesh
  • 03-Punjab
  • 04-Chandigarh
  • 05-Uttarakhand
  • 06-Haryana
  • 07-Delhi
  • 08-Rajastan
  • 09-UP
  • 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-Orrissa
  • 22-Chattisgarh
  • 23-MP
  • 24-Gujarat
  • 25-Daman and Diu
  • 26-Dadar and Nagar Haveli
  • 27-Maharashtra
  • 28-Andhra Pradesh
  • 29-Karnataka
  • 30-Goa
  • 31-Lakshadweep
  • 32-Kerala
  • 33-Tamil Nadu
  • 34-Puducherry
  • 35-Anadaman and Nicobar Islands

The next 10 digits are the PAN number of businesses like the shop, company or mall.

The 13th Digit indicates the number of registrations a business has within the state for the same PAN. This digit will be an alphanumeric number and will be assigned, depending on the basis of number of registrations on the single PAN within one state.

The 14th digit will be Z by default.

The 15th and the last Digit will be a check code which will be used for error detection.

After knowing all about GSTIN and its format, make sure to check the GSTIN number of the shopkeeper, who charges you GST. Make sure that the format of GSTIN is the same as explained above.

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