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What is GST Number and How to read it

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What is GST Number and How to read it

What is GST Identification Number (GSTIN)

Every person who is registered under GST is allotted a 15-digit Goods and Services Tax Identification Number (GSTIN) or GST Number which is a unique to every registered person. GSTIN is utilized by tax authorities to maintain records of GST dues and payments of those who are registered under the GST Act.

GST Number Format

A unique code known as GSTIN is assigned to each tax payer, which will be state wise and PAN based. Here is the breakdown of the 15-digit GSTIN format:

  1. The first two digits represents the state code as per Indian Census 2011. Every state or Union territory has a unique code. For example, 27 stands for Maharashtra and 09 is for Uttar Pradesh.
  2. The next ten digits are the PAN number of the taxpayer or business house
  3. The 13th digit indicates the number of registrations in a state for the same PAN. It will be an alpha-numeric digit (first 1-9 and then A-Z)
  4. The 14th digit will be alphabet ‘Z’ by default
  5. The last digit will be a check code to detect errors. It can be an alphabet or a number

State code list under GST

State

State code list under GST

State

01

Jammu & Kashmir

19

West Bengal

02

Himachal Pradesh

20

Jharkhand

03

Punjab

21

Orissa

04

Chandigarh

22

Chhattisgarh

05

Uttarakhand

23

Madhya Pradesh

06

Haryana

24

Gujarat

07

Delhi

25

Daman & Diu

08

Rajasthan

26

Dadra & Nagar Haveli

09

Uttar Pradesh

27

Maharashtra

10

Bihar

28

Andhra Pradesh (Old)

11

Sikkim

29

Karnataka

12

Arunachal Pradesh

30

Goa

13

Nagaland

31

Lakshadweep

14

Manipur

32

Kerala

15

Mizoram

33

Tamil Nadu

16

Tripura

34

Puducherry

17

Meghalaya

35

Andaman & Nicobar Islands

18

Assam

36

Telengana

  

37

Andhra Pradesh (New)

  • For Non-resident Foreign Taxpayers or Non-resident online service provider,  the state code is followed by 2 digit year, 3 digit country code and 5 digit serial number per year and another 3 alpha numeric digits . Sample GSTIN for Non-resident Foreign Taxpayers and Non-resident online service provider 

    Ex. 0717USA12345NF1.

  •  For UN Bodies, Embassies etc. and other notified persons, the term used is UIN. For the UIN, The state code is followed by two digit year, 3 digit country code and 5 digit serial number and another 3 digit of alpha numeric character. Sample UIN for Embassies, UN Bodies and other notified person etc:​

    Ex. 0717AUS12345UN1

What is to be done after getting GST number?

After getting GST number, a person has to file returns as applicable to him in timely manner. The various returns prescribed under GST are GSTR-1, GSTR-3B, CMP-08, GSTR-9, GSTR-9C, GSTR-5, GSTR-6 etc. For more details on GST return filing click here.

Frequently Asked Questions

Q. What is validity of GST number?

A. The GST number once allotted is valid until it is surrendered or cancelled. It does not have expiry.

Q. What if I do not apply GST number even though being liable to do so?

A. The proper office under GST can take action against you. He may initiate legal proceeding against you and you will be liable for penalty.

Q. Can I cancel my GST registration?

A. Yes , you may cancel your GST number at any time if you are no more liable for registration

Q. Is GST number to be taken state wise?

A. GST number is state specific. If you establishment in more than one state, then you need to take registration in all the states from where you are making taxable supply.

Q. Can a person voluntarily apply for GST number though not being liable to do so?

A. Yes, a person can apply for GST number even if he not liable to get registered.