Decoding GST Nomenclature 21 Jun 2017 Decoding GST Nomenclature

Decoding GST Registration Number

The evolution to GST or Goods and Services Tax Enrolment has commenced in India, with prevailing VAT and service tax registration holders being assigned GST or Goods and Services Tax Registration number to standardize the two major indirect tax codes. In this article, we look at the meaning behind a GST or Goods and Services Tax registration number.

GST or Goods and Services Tax Registration number is a 15 digit identification that is assigned to each taxpayer based on PAN number and State of the applicant. In GST or Goods and Services Tax registration number, the first two digits represents the State Code, followed by the next 10 digits indicating the PAN of the applicant, one digit signifying entity code, one digit is left blank and the last digit is a check sum digit.

State Code   PAN Number       Entity Code Blank Check Digit
 2  5  6  7  8 9 10 11 12 13 14 15

 

State Code in GST or Goods and Services Tax Number

The first two digits representing the state code are as per the 2011 Indian Census. Hence, the state code in the GST or Goods and Services Tax 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 Number in GST or Goods and Services Tax

Digits 3 – 12 represent the PAN Number of the entity, so that there is a connection between the GST or Goods and Services Tax and the PAN database.

Entity Code

13th digit is alpha-numeric (1-9 and then A-Z) and is allocated based on the number of registrations a legal entity (having the same PAN Number) 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 sum digit.

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