What is GSTIN – Know Your GST Identification Number

Know your GSTIN – GST Identification Number. After implementation of GST in India, having GST Identification number is very important for all business entities. Obtaining GSTIN (GST Identification number) by registering with GST portal is important for any business person or firm to claim input tax credit of GST paid by him. All the business entities registering under GST Act will be provided an unique identification number known as GSTIN or GST Identification Number. Get more details about GSTIN format and How to obtain GST Identification Number. You can get answers for faqs like fee for obtaining GSTIN, Procedure to obtain GST Number, Important Rules and Regulations.

Also Check : What is GST ? 

What is GSTIN?

GSTIN full form is Goods and Services Tax Identification Number or GST Identification Number. It is a 15 digit Number. All the business entities registering under GST will be provided a unique identification number known as GSTIN or GST Identification Number. So far, for any dealer registered under state VAT law, a unique TIN number is issued by the respective state tax authorities. Similarly, a service provider is assigned a service tax registration number by the Central Board of Excise and Custom (CBEC).

While under the GST tax scheme, all the business entities will come under one single taxation authority and all the multiple identification numbers will be then be replaced by a single registration number referred to as (GSTIN). The major focus of providing single GSTIN number is to ensure smooth administrative process with better compliance and overall growth in tax collection base.

GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax.  Just like PAN Card No is required for payment and filing of Income Tax Returns, similarly GSTIN is required for payment and filing of GST Returns.

Proposed GST Identification Number (GSTIN)

Here’s a complete break-up of the proposed GST Identification Number. Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

Also Check : Step by Step GST Registration Procedure

  • Every taxpayer will be assigned a state-wise PAN-based Goods and Services Taxpayer Identification Number (GSTIN) which will be 15 digit long.
  • The first two digits of GSTIN will represent the state code according to Indian Census 2011. Each state has a unique two digit code like “27” for Maharashtra and “10” for Bihar.
  • The next ten digits of GSTIN will be the PAN number of the taxpayer.
  • 13th digit indicates the number of registrations an entity has within a state for the same PAN.It will be an alpha-numeric number (first 1-9 and then A-Z) and will be assigned on the basis of number of registrations a legal entity (having the same PAN) has within one state.For example, if a legal entity has single or one registration only within a state then it will be assigned the number “1” as 13th digit of the GSTIN. If the same legal entity gets another or second registration for a second business vertical within the same state, then the 13th digit of GSTIN assigned to this entity will become “2”. Similarly, if an entity has 11 registrations in the same state then it will be assigned letter “B” in the 13th place. This way up to 35 business verticals of any legal entity can be registered within a state using this system.
  • The fourteenth digit currently has no use and therefore will be “Z” by default.
  • The last digit will be a check code which will be used for detection of errors.

A format of proposed GSTIN has been shown in the image below.

what is GSTIN - GST Identification Number

Using this guide, you can easily simulate the GSTIN that is going to be issued under the new GST regime. For further queries on the registration process for GST, you may also refer the FAQ on migration issued by GSTN.

How to obtain GSTIN?

To obtain GSTIN, all the existing taxpayers registered under any of the following Acts, will have to enrol themselves on GST Common Portal – www.gst.gov.in.

  • Central Excise
  • Service Tax
  • State Sales Tax or VAT or Central Sales Tax (CST)
  • Entry Tax
  • Luxury Tax
  • Entertainment Tax

These traders will be provided a Provisional ID and a Provisional Password to access GST portal and start with the registration process. Once they complete the registration process, they will be allotted the GSTIN. Registration process for existing taxpayers will start from 1st November, 2016.

Why to register for GSTIN?

As per government proposal, The business process proposed in this document is based on the following assumptions:

A legal person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him.

Frequently Asked Questions

Q1. What is enrolment under GST?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.

Q2. Do I need to enrol for GST?

All existing taxpayers registered under any of the State or Central laws will are required to enrol at the GST common portal. This will ensure that latest data of taxpayers is available in the GST database.

Q3. What is the time limit for taking a registration under GST?

Any person should take a registration within 30 days from the date on which he becomes liable to registration.

Q4. Is Permanent Account Number (PAN) mandatory for obtaining GST registration?

Yes. Every person must have a Permanent Account Number issued under Income Tax Act, in order to be eligible for registration under GST. However, in case of Non Resident taxable person, PAN is not mandatory and he may be allotted registration on the basis of any other documents as prescribed under the Act.

Q5. Who is exempt from registration under GST?

Any supplier whose aggregate turnover from supply of goods and/or services in a financial year does not exceeds Rs. 20 Lakhs is exempt from registration under GST

Q6. Is there any fee for obtaining GSTIN through GST portal?

No, there is no charge or fee applicable for enrolment under GST and obtaining GSTIN.

Issue of registration certificate

Subject to the provisions of section 25(12), where the application for grant of registration has been approved under rule 2, a certificate of registration in form GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned in the following format –

  • (a) two characters for the State code
  • (b) ten characters for the PAN or the Tax Deduction and Collection Account Number
  • (c) two characters for the entity code; and
  • (d) one check sum character – Rule 3(1) of Registration Rules.

Display of registration certificate and GSTIN on the name board

Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

Every registered person shall display his GSTIN on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

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2 Comments
  1. Konkham shyam says

    Want to know my gst no

  2. Konkham shyam says

    Please issue gst no for konkham shyam

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