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).
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.
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.
How to link Aadhaar with PAN Card OFFLINE (Download Form)?
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Raqib
Hi sir,
I am from west Bengal if is supply goods to different state like Bihar do I have to register a GSTIN number
Basavaraj Tonagatti
Dear Raqib,
If the goods and service turnover crosses beyond the specified limit, then yes you have to register.
Aarti Jain
When in GST Tin No 14th Character is D instead of Z which is by default as per GST laws
Basavaraj Tonagatti
Dear Aarti,
Thanks for sharing.
Reema Shah
On what basis can I decide the 15th digit of gstin?
Basavaraj Tonagatti
Dear Reema,
It is not decided by you. But they will allot you based on the above structure.
Aswathy
It’s really helpful.. Those who don’t know abt GSTN….
Basavaraj Tonagatti
Dear Aswathy,
Pleasure 🙂
ASIM KUMAR
WHAT IS THE LAST DIGIT SIGNIFICANT. PLS EXPLAIN
Basavaraj Tonagatti
Dear Asim,
It is the code for internal usage of finding the errors.
Rupinder Pannu
How to get GST number while starting new business on internet
Basavaraj Tonagatti
Dear Rupinder,
If you are unable to understand the online procedure, then better to take the help of some tax experts of your area.
Koel Mukherjee
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?
Basavaraj Tonagatti
Dear Koel,
YES GST number should be on such selling billing letter.
Koel Mukherjee
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.
Basavaraj Tonagatti
Dear Koel,
Not required.
Koel Mukherjee
Thank you so much
sandeep suman
How to identify that GST NO. which is getting printed in our bills are not fake and is completely genuine?
Basavaraj Tonagatti
Dear Sandeep,
If you are sure, then approach the agency to cross verify the genuinity of GSTIN.
NAVEEN S
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.
Basavaraj Tonagatti
Naveen-It is hard to identify the same with mere GSTIN.
Waseem Ahmad
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?
Basavaraj Tonagatti
Waseem-As per me YES as your business will be in Kerala State.
Igor
Dear Sir,
Please let us know should foreign company be registered in GSTIN? We are going to participate in tenders in India.
Basavaraj Tonagatti
Igor-Yes, if the business activity is in India.
Jaswinder Singh
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.
Basavaraj Tonagatti
Jaswinder-First check whether the seller still have a shop or not. If the shop is there, then you can lodge the complaint.
Mitesh kumar
O’sum post with the deepest knowledge of GSTTN …thanks a lot.
ANIL K NAIR
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 ??
Basavaraj Tonagatti
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.
santosh
Is the 15th block should be covered with letter alphabet or numarical digit or either any one? thanks for your info blog..
Basavaraj Tonagatti
Santosh-As per the updates of a reader, it may be either alpha or numeric.
GAGAN ARORA
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…
Basavaraj Tonagatti
Gagan-PAN is mandatory.
Laxmikant S Bhumkar
really unknown about this GSTIN number fact, till reading your article. Thank you for awareness and illustration.
Priyam seth
Is gst number AA240817019518Z Is correct gst number as according to the format of gst number,it is not right
Basavaraj Tonagatti
Priyam-Refer my post “How to verify fake GST Bill and GST number?“.
Thomas
Great post! Have nice day ! 🙂 awuul
Basavaraj Tonagatti
Thomas-Pleasure 🙂
Akash Mishra
Sir How do I check whether the GST rates charged by the restaurants are correct or not. ..??
Basavaraj Tonagatti
Akash-You have to check the same with GST Portal Of Govt of India.
Rajesh
The last digit (15th) is alpha-numeric. So it can be either a number or a letter.
Basavaraj Tonagatti
Rajesh-Thanks for the update.
Bharath
How to identify if they printed Fake GST number?
You can verify GST number in this link:
https://services.gst.gov.in/services/searchtp
Basavaraj Tonagatti
Bharath-Thanks for sharing this link.
Priyam seth
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.”
Basavaraj Tonagatti
Priyam-I opened it yesterday and it is working for me 🙂
Priyam seth
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.”
Basavaraj Tonagatti
Priyam-Not sure of this. You can try with using different browser.
Priyam seth
Yeah sure .
Let me try it?
Basavaraj Tonagatti
Priyam-Also, update the result 🙂
seth
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
Basavaraj Tonagatti
Seth-Let me try.
seth
Sure . Update me after the result
M.S.SOUNDARYA
In our GSTIN No. of Registration is shown as 2 but we have not registered for any branch. How to correct the GSTIN
Basavaraj Tonagatti
Soundarya-You have to contact the concerned official and raise the issue immediately.
sagar chettiars
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???
Basavaraj Tonagatti
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.
Chandan
Sir, GSTIN Number 33AADFH3805K2ZK is Correct or not?
Basavaraj Tonagatti
Chandan-That you have to check by referring the above post.
Chandan
I Confused as clarification on last digit in GSTIN 33AADFH3805K2ZK (from which formula or calculation behind last letter ?) Please justify…
Basavaraj Tonagatti
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.
Chandan
Please clarify last digit clearly…do not misguide if you don’t know about this?
Basavaraj Tonagatti
Chandan-May I know what I MISGUIDED as per YOU????
Chandan
Sir, would you please justify the above GSTIN number on which discussed earlier are (33AADFH3805K2ZK) correct or not?
Basavaraj Tonagatti
Chandan-How can I validate the GSTIN number myself?
Chandan Singh Sengar
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
Basavaraj Tonagatti
Chandan-As of now no such facility is available. Let us hope for the best.
praveen kumar
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…..
Basavaraj Tonagatti
Praveen-THIS may be helpful for you.
Pratap
The Digit is check digit , it is calculated with some logic, can you explain that logic,
Basavaraj Tonagatti
Pratap-As of now this much information is available. Let us wait for further disclosure.
swati
How many charge for getting gst registration..
Basavaraj Tonagatti
Swati-Refer THIS link.
PB KUMAR
my 15th digit of my GSTIN NO IS 2 what does it indicates?
Basavaraj Tonagatti
Kumar-It is an error code. You no need to worry. Concentrate on remaining 14 digits.
B RAJ
Its total of all digits appearing in your GSTN
Basavaraj Tonagatti
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?
B Raj
Just pl make total of double digits to reach at single digit. It shall match. Pl do try n cfm. Regds B Raj
Basavaraj Tonagatti
Raj-I need validity of the same from CBDT or Govt.
Mohit
New GSTIN Milne me kitna time lagta h. I mean after registration
Basavaraj Tonagatti
Mohit-I am not sure about timing. Check with the authorities.
syed
what are disadvantages of having two registration under gst regime.
Basavaraj Tonagatti
Syed-Please read above post properly. You can have multiple GSTIN based on your business module.
Sued
Mr. Bash… I have read… Plus try to understand my question… I asked you disadvantages… Pls
Basavaraj Tonagatti
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.
Vishesh
Can the last digit of GST number can be a letter also or it has to be only digit
Basavaraj Tonagatti
Vishesh-In my view it is a number but not letter.
vikas bagra
bro, all the cases i have seen its a letter not number.
Basavaraj Tonagatti
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.
Kudva
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?
Basavaraj Tonagatti
Kudva-This format applies to all irrespective of the nature of the business.
Atul Kulkarni
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
Basavaraj Tonagatti
Atul-If an individual whose receipts are more than Rs.20 lakh a year must come under GST.
Priyajit
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?
Basavaraj Tonagatti
Priyajit-Wait for my next post.
ramesh
whether GST last number is numeric or alphabet
Basavaraj Tonagatti
Ramesh-It is numeric but not an alphabet.
Westin
The 15th digit of GSTIN can either be numeric or alphabet.
Basavaraj Tonagatti
Westin-YES.
rajk
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.
Basavaraj Tonagatti
Rajik-I am not sure how can it be 14 digits. As per me, it is 15 digit. Please check with local IT Dept.
Neelam
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 .
Basavaraj Tonagatti
Neelam-Thanks a lot for your kind words and appreciation 🙂