Structure of GSTIN in 2021 (All you need to know about GSTIN)

Structure of GSTIN in 2021-22: GSTIN stands for “Goods and Services Tax Identification Number” special to a legal person (Individual, Partnership, LLP, AOP/BOI, Company and so on,). Each taxpayer who is obliged or offered to register shall/may, as the case might be, make an application for registration under GST Law as per the procedures prescribed under the Law. Subsequent to such application, the tax payer will be appointed a 15- digit GSTIN on conclusion of the registration. No doubt, a taxpayer can look for several registration in a State. Know more about GSTIN From listed below …

Structure of GSTIN

The very first two digits of GSTIN will represent the State Code according to Indian Census2011 Each State has a special two-digit code like “29” for Karnatakaand “27” for Maharashtra.

The next 10 digits of GSTIN will be the PAN/ TAN of the taxpayer which stresses the fact that a PAN is obligatory for anybody who is required to take registration under GST.The only exception to this is registration in case of a non-resident taxable person (NRTP) wherein registration is granted even in the absence of PAN being allotted to such person. Registration to such individual will be granted based upon the tax identification number or distinct number on the basis of which the entity is determined by the foreign Government where the said entity is based.

The 13 th digit indicates the variety of registrations entity/person has within a State for the same PAN It is an alpha-numeric number, initially 1 to 9 and after that A to Z, which will be assigned on the basis of number of registrations an entity, with the exact same PAN, has within one State. For example, if an entity has one registration only within a State then “1” will be appointed as the 13 th digit of the GSTIN. If the same entity gets another registration for state a business vertical or an SEZ within the same State, then the 13 th digit of GSTIN appointed to this entity will end up being “2” so on and so forth.

The 14 th digit is designated based on the nature of the business of the assessee.Eg.” Z” is utilized as a default 14 th digit in case of a routine tax payer.

The last digit (15 th) is a check code which can be analpha-numeric character.

The GSTIN must be verified and consulted a Certificate of Registration in Form GSTR REG-06 issued in regards to Rule 10( 1) of the CGST Rules, 2017

One must ensure that the name as appearing on the PAN card is the very same as that appearing on the “Certificate of Registration”. If thereis any discrepancy, the very same must be reported to the GSTN right away or alternatively, if possible, remedied through change to the registration obtained

The recognition of GSTIN of any tax payer can be done on the GST website to ensure whether the GSTIN quoted by such individual, on different documents or correspondences, actually come from him.

An illustration of the structure of GSTIN

Structure of GSTIN
Structure of GSTIN 2


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