Decoding the GST Registration Number The transition to GST Registration has started in India, with existing VAT and service tax registration holders being allotted GST Registration number to harmonise the two major indirect tax codes. In this article, we look at the meaning behind a GST registration number. GST Registration Number GST Registration number is a 15 digit identification that is allotted each taxpayer based on PAN and State of the applicant. In a GST registration number, the first two digits represents the State Code, followed by the next 10 digits representing the PAN of the applicant, one digit representing entity code, one digit is left blank and the last digit is a check digit. State Code in GST Number The first two digits representing the state code are as per the 2011 Indian Census. Hence, the state code in the GST registration number represent the following states: 01 – Jammu & Kashmir 02 – Himachal Pradesh 03 – Punjab 04 – Chandigarh 05 – Uttranchal 06 – Haryana 07 – Delhi 08 – Rajasthan 09 – Uttar Pradesh 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 – Orissa 22 – Chhattisgarh 23 – Madhya Pradesh 24 – Gujarat 25 – Daman & Diu 26 – Dadra & Nagar Haveli 27 – Maharashtra 28 – Andhra Pradesh 29 – Karnataka 30 – Goa 31 – Lakshdweep 32 – Kerala 33 – Tamil Nadu 34 – Pondicherry 35 – Andaman & Nicobar Islands PAN in GST Digits 3 – 12 represent the PAN of the entity, so that there is a connection between the GST and the PAN database. Entity Code 13th digit is alpha-numeric (1-9 and then A-Z) and is assigned based on the number of registrations a legal entity (having the same PAN) has within one State. For example, a legal entity with single registration within a State would have number 1 as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be 2. Hence, a legal entity can register upto 35 business verticals within a State. Last Digits of GSTIN Of the last two digits of the GSTIN, the first digit is kept blank for future use and the last digit is used as a check digit. Know more about the procedure for obtaining GST registration online.
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