GST Identification Number

GSTIN is similar to the existing TIN number (Tax Identification Number). A Taxable person even though already registered under GST would have to apply for registration as tax deductor. People can apply for GST registration in Form GST REG-06 for the principal place of business and for additional places of business that is available on a common portal. This registration is valid for all places of business in a state.
Format of GSTIN Number
On approval of the application, a Goods and Service Tax Identification Number (GSTIN) is assigned, based on the following format:
- First two characters for the State Code
- Next ten characters for the PAN or the Tax deductions and Collection Account Number
- Next two characters for the entity code
- The last digit is a check sum character