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All about 15 digit GSTIN (Goods and Services Tax Identification Number) format

Now the noise of GST will certainly come down as the GST is a reality from 1st July 2017. There are certain changes in the system. One such change is TIN of VAT regime to 15 digit GSTIN (Goods and Services Tax Identification Number). Let us see what is this number and how to identify it.

Note:– Refer my latest post “How to verify fake GST Bill and GST number?“.

What is this 15 digit GSTIN (Goods and Services Tax Identification Number)?

Earlier, whenever you buy some services or goods, then the seller used to give you the bill. In that bill, you usually find the TIN (Taxpayer Identification Number). This was unique 11 digit number allotted to each business entity which registers with the commercial tax department.

This TIN registration was mandatory for all Manufacturer/Traders /Exporters/Dealer.

Now, after the entry of GST regime, this TIN is now replaced with 15 digit GSTIN (Goods and Services Tax Identification Number).

So this 15 digit GSTIN (Goods and Services Tax Identification Number) is nothing but the replacement of TIN of VAT era.

Let me explain the same by taking an example of two bills. One bill issued prior to 1st July 2017 and another on or after 1st July 2017. The difference is as below (I am not concentrating on the rate changes of VAT to GST).

Difference between TIN and 15 digit GSTIN (Goods and Services Tax Identification Number)

You notice from above image that earlier there used to TIN and VAT charges. Now it is replaced with GSTIN and GST charges.

What is the structure or format of 15 digit GSTIN (Goods and Services Tax Identification Number)?

GSTIN is a 15 digit unique code which is will be assigned to each taxpayer, which will be State-wise and PAN-based. The structure or format of 15 digit GSTIN (Goods and Services Tax Identification Number) will look like below.

Format or Structure of 15 digit GSTIN (Goods and Service Tax Identification Number)

First two Digits-The first digit of GSTIN is state code as per Indian Census 2011. The state codes are as 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 and 35-Anadaman and Nicobar Islands.

Next 10 Digits-It is the PAN number of a business entity like your shop, mall or company.

13th Digit-It indicates the number of registrations as a business 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 the number of registrations a legal entity (having the same PAN) has within one state.

Let say the company ABC registered in the same state for 5 times for different businesses. In such case, this digit will be printed as 5. Let us assume, the same company registered for around 15 times, then it should be represented as F (1-9 numeric and later on 10th registration be named as A and 11th as B and so on up to Z).

Hence, a business entity can register the GSTIN within a single state for the maximum of 35 times (1-9 and later on A-Z).

14th Digit-It will be by default as Z.

15th Digit-The last digit will be a check code which will be used for detection of errors.

Beware consumers!!

Now you came to know what is GSTIN in the new regime of tax format called GST. Whenever you buy and if some one charges you GST, then make sure to check the GSTIN and its format is matching with the structure I explained above.

Many shopkeepers may simply put some random numbers and collect the tax or even they may not print their GSTIN on the bill. Hence, always check for GSTIN than blindly paying the bills.

About Basavaraj Tonagatti

Basavaraj Tonagatti is the man behind this blog. He is SEBI Registered Investment Adviser who is practicing Fee-Only Financial Planning Process and also an Independent Certified Financial Planner (CFP), engaged in blogging since 7 years. BasuNivesh blog is ranked as one among India's Top 10 Personal Finance Blog. He is not associated with any Financial product/service provider. The purpose of this blog is to "Spread personal finance awareness and make them to take informed financial decisions." Please note that the views given in this Blog/Comments Section/Forum are clarifications meant for reference and guidance of the readers to explore further on the topics/queries raised and take informed decisions. These should not be construed as investment advice or legal opinion."

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Reader Interactions

Comments

  1. Raqib

    June 15, 2020 at 12:10 AM

    Hi sir,
    I am from west Bengal if is supply goods to different state like Bihar do I have to register a GSTIN number

    Reply
    • Basavaraj Tonagatti

      June 15, 2020 at 9:44 AM

      Dear Raqib,
      If the goods and service turnover crosses beyond the specified limit, then yes you have to register.

      Reply
  2. Aarti Jain

    June 11, 2020 at 7:56 PM

    When in GST Tin No 14th Character is D instead of Z which is by default as per GST laws

    Reply
    • Basavaraj Tonagatti

      June 11, 2020 at 8:39 PM

      Dear Aarti,
      Thanks for sharing.

      Reply
  3. Reema Shah

    December 23, 2019 at 5:04 PM

    On what basis can I decide the 15th digit of gstin?

    Reply
    • Basavaraj Tonagatti

      December 23, 2019 at 8:01 PM

      Dear Reema,
      It is not decided by you. But they will allot you based on the above structure.

      Reply
  4. Aswathy

    August 26, 2019 at 10:52 PM

    It’s really helpful.. Those who don’t know abt GSTN….

    Reply
    • Basavaraj Tonagatti

      August 27, 2019 at 9:04 AM

      Dear Aswathy,
      Pleasure 🙂

      Reply
  5. ASIM KUMAR

    May 31, 2019 at 4:54 PM

    WHAT IS THE LAST DIGIT SIGNIFICANT. PLS EXPLAIN

    Reply
    • Basavaraj Tonagatti

      June 1, 2019 at 6:28 PM

      Dear Asim,
      It is the code for internal usage of finding the errors.

      Reply
  6. Rupinder Pannu

    April 20, 2019 at 8:47 PM

    How to get GST number while starting new business on internet

    Reply
    • Basavaraj Tonagatti

      April 21, 2019 at 9:30 PM

      Dear Rupinder,
      If you are unable to understand the online procedure, then better to take the help of some tax experts of your area.

      Reply
  7. Koel Mukherjee

    May 29, 2018 at 1:19 PM

    Is GST number required to be put on the purchase order and the letter head ?

    Is CIN number required to be put on invoices and purchase orders ?

    Is PAN number required to be put on invoices and purchase orders and letterheads?

    Reply
    • Basavaraj Tonagatti

      May 29, 2018 at 1:44 PM

      Dear Koel,
      YES GST number should be on such selling billing letter.

      Reply
      • Koel Mukherjee

        May 29, 2018 at 3:43 PM

        Thank you. But is GST number required even on normal letterhead of the company, which is not a sales invoice or Purchase order. These letterheads might be used for other requiremnets of company.

        Reply
        • Basavaraj Tonagatti

          May 29, 2018 at 6:25 PM

          Dear Koel,
          Not required.

          Reply
          • Koel Mukherjee

            May 29, 2018 at 7:40 PM

            Thank you so much

            Reply
  8. sandeep suman

    May 17, 2018 at 1:09 PM

    How to identify that GST NO. which is getting printed in our bills are not fake and is completely genuine?

    Reply
    • Basavaraj Tonagatti

      May 17, 2018 at 1:32 PM

      Dear Sandeep,
      If you are sure, then approach the agency to cross verify the genuinity of GSTIN.

      Reply
  9. NAVEEN S

    April 25, 2018 at 3:55 PM

    How to identify SEZ Units from their GST No.s. In the case of SEZ’S if the supply is with in the state the supplier have to billed in IGST according to GST Laws.So this is difficult for us to identify whether it is Sez or not.Pls help.

    Reply
    • Basavaraj Tonagatti

      April 25, 2018 at 4:57 PM

      Naveen-It is hard to identify the same with mere GSTIN.

      Reply
  10. Waseem Ahmad

    February 7, 2018 at 9:52 AM

    Hello Mr. Basu, I wanted to know if there is a firm from Delhi who got railways work contract in Kerala, do we have to apply for or get a new gst number from Kerala state?

    Reply
    • Basavaraj Tonagatti

      February 7, 2018 at 10:18 AM

      Waseem-As per me YES as your business will be in Kerala State.

      Reply
  11. Igor

    February 2, 2018 at 3:15 PM

    Dear Sir,

    Please let us know should foreign company be registered in GSTIN? We are going to participate in tenders in India.

    Reply
    • Basavaraj Tonagatti

      February 2, 2018 at 4:43 PM

      Igor-Yes, if the business activity is in India.

      Reply
  12. Jaswinder Singh

    December 20, 2017 at 6:28 PM

    Hello sir,
    Sir i had purchased a weapon a month ago, but when today m checking out their gstin no. which is mentioned on the Invoice its showing invalid gstin no. Please sir guide me what to do. looking forward for your precious reply.

    Reply
    • Basavaraj Tonagatti

      December 20, 2017 at 7:43 PM

      Jaswinder-First check whether the seller still have a shop or not. If the shop is there, then you can lodge the complaint.

      Reply
  13. Mitesh kumar

    October 7, 2017 at 4:21 PM

    O’sum post with the deepest knowledge of GSTTN …thanks a lot.

    Reply
  14. ANIL K NAIR

    September 27, 2017 at 7:42 AM

    Hi
    I have a question,
    If entity has GST registration in state A and B
    Is it necessary that this entity should use the same state GSTN while billing in that state ???
    eg :- Can this entity bill in state B Using his registration of State A , when he already has a registration in state B ??

    Reply
    • Basavaraj Tonagatti

      September 27, 2017 at 10:06 AM

      Anil-In my view they have to register in both states separately. Because GSTIN is tracked by statewise. However, billing is only in one state, then single GSTIN is enough.

      Reply
  15. santosh

    September 2, 2017 at 1:49 PM

    Is the 15th block should be covered with letter alphabet or numarical digit or either any one? thanks for your info blog..

    Reply
    • Basavaraj Tonagatti

      September 2, 2017 at 1:55 PM

      Santosh-As per the updates of a reader, it may be either alpha or numeric.

      Reply
      • GAGAN ARORA

        March 8, 2018 at 2:48 PM

        CAN A STATE GOVERNMENT DEPARTMENT REGISTRATION ITSELF AS A NORMAL TAXPAYER WHERE THERE IS ONLY INWARD SUPPLIES?? HOW CAN THEY REGISTER THEMSELVES WITHOUT PAN? FOR WHOM PERSON, LIABLE ITSELF FOR PAN WHILE REGISTRATION INTO GST??PLZ GUIDE…

        Reply
        • Basavaraj Tonagatti

          March 8, 2018 at 5:38 PM

          Gagan-PAN is mandatory.

          Reply
  16. Laxmikant S Bhumkar

    August 28, 2017 at 1:51 PM

    really unknown about this GSTIN number fact, till reading your article. Thank you for awareness and illustration.

    Reply
  17. Priyam seth

    August 23, 2017 at 11:47 AM

    Is gst number AA240817019518Z Is correct gst number as according to the format of gst number,it is not right

    Reply
    • Basavaraj Tonagatti

      August 23, 2017 at 12:06 PM

      Priyam-Refer my post “How to verify fake GST Bill and GST number?“.

      Reply
  18. Thomas

    August 22, 2017 at 11:59 PM

    Great post! Have nice day ! 🙂 awuul

    Reply
    • Basavaraj Tonagatti

      August 23, 2017 at 11:54 AM

      Thomas-Pleasure 🙂

      Reply
  19. Akash Mishra

    August 22, 2017 at 9:36 AM

    Sir How do I check whether the GST rates charged by the restaurants are correct or not. ..??

    Reply
    • Basavaraj Tonagatti

      August 22, 2017 at 10:36 AM

      Akash-You have to check the same with GST Portal Of Govt of India.

      Reply
  20. Rajesh

    August 21, 2017 at 9:40 PM

    The last digit (15th) is alpha-numeric. So it can be either a number or a letter.

    Reply
    • Basavaraj Tonagatti

      August 22, 2017 at 11:09 AM

      Rajesh-Thanks for the update.

      Reply
  21. Bharath

    August 21, 2017 at 4:27 PM

    How to identify if they printed Fake GST number?

    You can verify GST number in this link:
    https://services.gst.gov.in/services/searchtp

    Reply
    • Basavaraj Tonagatti

      August 21, 2017 at 5:44 PM

      Bharath-Thanks for sharing this link.

      Reply
    • Priyam seth

      August 23, 2017 at 11:59 AM

      Sir , the link you shared is not opening in browser.
      And it is showing a message”the security certificate of this site is expired or untrusted.”

      Reply
      • Basavaraj Tonagatti

        August 23, 2017 at 12:03 PM

        Priyam-I opened it yesterday and it is working for me 🙂

        Reply
        • Priyam seth

          August 23, 2017 at 12:11 PM

          Though it is working,but prior opening the link , I received a message in my browser that “the security certificate of this site is expired or untrusted.”

          Reply
          • Basavaraj Tonagatti

            August 23, 2017 at 12:12 PM

            Priyam-Not sure of this. You can try with using different browser.

            Reply
            • Priyam seth

              August 23, 2017 at 12:17 PM

              Yeah sure .
              Let me try it?

              Reply
              • Basavaraj Tonagatti

                August 23, 2017 at 12:18 PM

                Priyam-Also, update the result 🙂

                Reply
                • seth

                  August 23, 2017 at 12:40 PM

                  Well site is opening but prior to that message is still there .
                  I think you should also try the link in chrome or if browser

                  Reply
                  • Basavaraj Tonagatti

                    August 23, 2017 at 12:48 PM

                    Seth-Let me try.

                    Reply
                    • seth

                      August 23, 2017 at 1:26 PM

                      Sure . Update me after the result

  22. M.S.SOUNDARYA

    August 18, 2017 at 5:21 PM

    In our GSTIN No. of Registration is shown as 2 but we have not registered for any branch. How to correct the GSTIN

    Reply
    • Basavaraj Tonagatti

      August 18, 2017 at 6:11 PM

      Soundarya-You have to contact the concerned official and raise the issue immediately.

      Reply
  23. sagar chettiars

    August 4, 2017 at 1:58 PM

    GST NO.27AAACZ4200EIZH
    the last digit of the GST no. is in alphabet order… how it would be sum of all digit if it is in alphabetical order…
    plz help???

    Reply
    • Basavaraj Tonagatti

      August 4, 2017 at 5:18 PM

      Sagar-Last digit should be numeric and which is to be check code. This is what I said. But I never said SUM of ALL DIGITS.

      Reply
  24. Chandan

    August 3, 2017 at 10:20 PM

    Sir, GSTIN Number 33AADFH3805K2ZK is Correct or not?

    Reply
    • Basavaraj Tonagatti

      August 4, 2017 at 8:05 AM

      Chandan-That you have to check by referring the above post.

      Reply
      • Chandan

        August 4, 2017 at 6:06 PM

        I Confused as clarification on last digit in GSTIN 33AADFH3805K2ZK (from which formula or calculation behind last letter ?) Please justify…

        Reply
        • Basavaraj Tonagatti

          August 4, 2017 at 6:18 PM

          Chandan-As of now this much information available. I never said it as if the sum of all digits. Hence, let us wait for clarification.

          Reply
      • Chandan

        August 15, 2017 at 3:18 PM

        Please clarify last digit clearly…do not misguide if you don’t know about this?

        Reply
        • Basavaraj Tonagatti

          August 16, 2017 at 6:35 AM

          Chandan-May I know what I MISGUIDED as per YOU????

          Reply
          • Chandan

            August 17, 2017 at 5:25 PM

            Sir, would you please justify the above GSTIN number on which discussed earlier are (33AADFH3805K2ZK) correct or not?

            Reply
            • Basavaraj Tonagatti

              August 17, 2017 at 6:10 PM

              Chandan-How can I validate the GSTIN number myself?

              Reply
              • Chandan Singh Sengar

                September 8, 2017 at 2:06 PM

                Sir, thanks for your helpful information.

                I had been checked the GSTIN with the help of above link, then I found that it was a correct information.

                Sir, one more request
                Can I check whether tax paid by the company against the particular Bill ? if so, please let me know the procedure..

                It is requested to please consider on my point. Your suggestion on this regard is highly appreciated. Thanks

                Reply
                • Basavaraj Tonagatti

                  September 8, 2017 at 5:59 PM

                  Chandan-As of now no such facility is available. Let us hope for the best.

                  Reply
  25. praveen kumar

    July 31, 2017 at 9:07 PM

    can anyone explain me how to apply for GSTIN no ,as i am a student wants to open an e commerce business,so i needed GSTIN no ,expecially in amazon,reply would be highly appreciated,or suggest me any idea please…..

    Reply
    • Basavaraj Tonagatti

      August 2, 2017 at 6:50 AM

      Praveen-THIS may be helpful for you.

      Reply
  26. Pratap

    July 27, 2017 at 11:29 AM

    The Digit is check digit , it is calculated with some logic, can you explain that logic,

    Reply
    • Basavaraj Tonagatti

      July 27, 2017 at 12:03 PM

      Pratap-As of now this much information is available. Let us wait for further disclosure.

      Reply
  27. swati

    July 25, 2017 at 11:04 PM

    How many charge for getting gst registration..

    Reply
    • Basavaraj Tonagatti

      July 26, 2017 at 8:28 AM

      Swati-Refer THIS link.

      Reply
  28. PB KUMAR

    July 25, 2017 at 3:22 PM

    my 15th digit of my GSTIN NO IS 2 what does it indicates?

    Reply
    • Basavaraj Tonagatti

      July 25, 2017 at 5:33 PM

      Kumar-It is an error code. You no need to worry. Concentrate on remaining 14 digits.

      Reply
    • B RAJ

      August 1, 2017 at 5:02 PM

      Its total of all digits appearing in your GSTN

      Reply
      • Basavaraj Tonagatti

        August 2, 2017 at 6:27 AM

        Raj-Thanks for your update. But may I know the source of your claim and also what if such all digits total comes to be in a double digit?

        Reply
        • B Raj

          August 2, 2017 at 11:39 AM

          Just pl make total of double digits to reach at single digit. It shall match. Pl do try n cfm. Regds B Raj

          Reply
          • Basavaraj Tonagatti

            August 2, 2017 at 7:21 PM

            Raj-I need validity of the same from CBDT or Govt.

            Reply
  29. Mohit

    July 21, 2017 at 3:11 PM

    New GSTIN Milne me kitna time lagta h. I mean after registration

    Reply
    • Basavaraj Tonagatti

      July 21, 2017 at 9:28 PM

      Mohit-I am not sure about timing. Check with the authorities.

      Reply
  30. syed

    July 20, 2017 at 3:41 PM

    what are disadvantages of having two registration under gst regime.

    Reply
    • Basavaraj Tonagatti

      July 20, 2017 at 8:12 PM

      Syed-Please read above post properly. You can have multiple GSTIN based on your business module.

      Reply
      • Sued

        July 21, 2017 at 9:48 PM

        Mr. Bash… I have read… Plus try to understand my question… I asked you disadvantages… Pls

        Reply
        • Basavaraj Tonagatti

          July 22, 2017 at 7:14 AM

          Sued-If you have two businesses running, then you have to register for two GSTIN. However, if you single business, then how can you register multiple times? Also, why the question of multiple GSTIN? If you are running multiple businesses under single PAN then you must register all under different GSTIN.

          Reply
  31. Vishesh

    July 19, 2017 at 5:27 PM

    Can the last digit of GST number can be a letter also or it has to be only digit

    Reply
    • Basavaraj Tonagatti

      July 19, 2017 at 7:54 PM

      Vishesh-In my view it is a number but not letter.

      Reply
      • vikas bagra

        August 17, 2017 at 2:01 PM

        bro, all the cases i have seen its a letter not number.

        Reply
        • Basavaraj Tonagatti

          August 17, 2017 at 3:04 PM

          Vikas-It may be both. But as per details available, it consists of a number. Let us wait for some more time for clear clarification.

          Reply
  32. Kudva

    July 19, 2017 at 11:37 AM

    Is the penultimate charecter always Z?
    One of my clients who is a company in SEZ has sent me a GSTN with a number in place of Z
    Tally warns you that its not the right format..but client claims it is correct
    Do SEZ have different penultimate charecter?

    Reply
    • Basavaraj Tonagatti

      July 19, 2017 at 11:42 AM

      Kudva-This format applies to all irrespective of the nature of the business.

      Reply
  33. Atul Kulkarni

    July 18, 2017 at 6:56 PM

    Hello Basu,

    As always your posts are useful and most importantly they are simple to understand. Here I would like to request an answer from you. As per GST rules, is it required that an Individual doing software consultancy do the registration? and charge GST for his/her services? The registration process does not seem to handle individuals, it is tuned for an entity registration. Not sure if this the forum for the question.

    Thanks
    atul

    Reply
    • Basavaraj Tonagatti

      July 18, 2017 at 7:27 PM

      Atul-If an individual whose receipts are more than Rs.20 lakh a year must come under GST.

      Reply
  34. Priyajit

    July 17, 2017 at 8:34 PM

    What is the effect of GST on real estate? I was paying 4.5% tax on the installment payment of a new flat. How much tax I have to pay now under GST regime?

    Reply
    • Basavaraj Tonagatti

      July 17, 2017 at 9:17 PM

      Priyajit-Wait for my next post.

      Reply
  35. ramesh

    July 15, 2017 at 9:28 AM

    whether GST last number is numeric or alphabet

    Reply
    • Basavaraj Tonagatti

      July 15, 2017 at 11:12 AM

      Ramesh-It is numeric but not an alphabet.

      Reply
      • Westin

        September 13, 2017 at 8:30 AM

        The 15th digit of GSTIN can either be numeric or alphabet.

        Reply
        • Basavaraj Tonagatti

          September 13, 2017 at 9:39 AM

          Westin-YES.

          Reply
  36. rajk

    July 14, 2017 at 4:35 PM

    If 14 Digit is number 2, is the GSTIN wrong?
    if its wrong then this GSTIN accepted in eSugam Karnataka site.
    Then please justify your comment.

    Reply
    • Basavaraj Tonagatti

      July 14, 2017 at 5:56 PM

      Rajik-I am not sure how can it be 14 digits. As per me, it is 15 digit. Please check with local IT Dept.

      Reply
  37. Neelam

    July 8, 2017 at 7:35 PM

    Hello Sir,Since long time I m reading your articles and i am impressed with your writings and thankful to you for spreading Financial awareness to the readers.I must say i have come across a good guide and Financial guru to my day to day financial queries.Thanks for educating and updating me about Finance from your articles.You clearly describes the current market Financial activities through your writings.I wish that you continue with your such knowledgeable writing always .

    Reply
    • Basavaraj Tonagatti

      July 8, 2017 at 8:50 PM

      Neelam-Thanks a lot for your kind words and appreciation 🙂

      Reply

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