Sunday 27 August 2017

What is GST Registration number or GSTIN? What is the structure of GSTIN?

GSTIN stands for Goods and Services Taxpayer Identification Number. It is unique identification number allotted to Dealer by respective state. The Goods and Services Tax Network (or GSTN) is a non-profit organization and will manage the entire IT system of the GST portal

Structure of GSTIN: 
It is 15 digit Alpha-Numeric Code.

1st 2 digit
Next 10 digit
Next 1 digit
Next 1 digit
Next 1 digit
State Code

E.g. 27 for Maharashtra
PAN

E.g. AAAAC01234Z
Entity Code

E.g. “1” if Entity has taken registration for one business in a particular state
Blank

This digit is reserved for future use, and as of now redundant. Presently, default digit used is “Z”
Check Digit

This is also the same as PAN has, which is system check digit

  
Also Refer:





VAT Registration Number