Understanding GST
Most of you would have received your 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Under GST, knowing your GSTIN format like the back of your hand is important. It will help you to ensure that your suppliers have quoted your GSTIN correctly in invoices to you, as your input credit is dependent on this. It will also help you to mention your GSTIN correctly in invoices to your customers, as their input credit is dependent on this.This is a guide to the GSTIN format, which will make it easier for you to remember it.
Explanation
1st 2 digits: This is the state code as per the Indian Census, 2011, as given below: State code State State code State 01 Jammu & Kashmir 19 West Bengal 02 Himachal Pradesh 20Jharkhand 03 Punjab 21 Orissa 04Chandigarh 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 Hyderabad 10 Bihar 28 Andhra Pradesh 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 Is lands 18 Assam Next 10 digits: This is the PAN of the business entity.13th digit: This denotes the serial number of registrations the business entity has for business verticals in the state, under the same PAN. It can range from 1-9 for businesses with upto 9 business vertical registrations in the state and for more than 9 registrations, from A-Z. For example, when a business entity gets GSTIN for its 3rd business vertical in the state, this will be 3. When a business entity gets GSTIN for its 13th business vertical in the state, this will be D.14th digit: This will be ‘Z’ by default.15th digit: This digit denotes ‘checksum’
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