What is GSTIN?

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  

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