GST NUMBER FORMAT

 

How to identify GST number format

Each taxpayer is assigned with a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN) at the time of GST registration.

This article explains how the GSTIN format can help you verify a GST number.

Registration IDs	Digits
	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Normal, Composite, Casual	State (SS)		10 Digit PAN Number										(1-9) (A-Z)	(Z, 1-9, A,B,E-J)	Check Digit
Input Service Distributor	State (SS)		10 Digit PAN Number										(1-9) (A-Z)	S	Check Digit
Tax Collector	State (SS)		10 Digit PAN Number										(1-9) (A-Z)	C	Check Digit
Tax Deductor	State (SS)		10 Digit PAN Number										(1-9) (A-Z)	D	Check Digit
Nonresident Foreign Taxpayers (NRI)	State (SS)		Year (YY)		Country (CCC)			00000					N	F	T
UN Bodies, Embassies, etc.	State (SS)		Year (YY)		Country (CCC)			00000					U	N	Check Digit
Other Notified Persons	State (SS)		Year (YY)		Country (CCC)			00000					O	N	P
Tax Return Preparer	State (SS)		Year (YY)		00000000								T	R	P
Temporary ID	State (SS)		Year (YY)		00000000								T	M	P

State (SS)	2 Digit State Code
Year (YY)	Last 2 Digits of the Year GSTIN was issued in (example: 17, for 2017)
Country (CCC)	3 Digit Country Code
00000	5 digit serial number per year
00000000	8 digit serial number irrespective of year

GST number format example

To help you better understand the GST number format, we present an example of a Normal tax payer GST number. 

Here is the format break-down of this GSTIN:

Digits	Explanation
22	It represents the State Code as per Indian Census 2011. Every state has a unique code.  eg., State code of Chhattisgarh is 22 State code of Delhi is 07
AAAAA0000A	It represents the PAN number of the taxpayer.
1	It is assigned based on the Number of registrations within a state.
Z	Z is a Default.value
5	It is for Check Code. It may be an alphabet or a number.