Glossary
What is a GSTIN?
The 15-character number that identifies a GST-registered business, state by state.
Updated
In short
A GSTIN is the 15-character GST identification number of a registered business, built from a state code, the PAN, an entity number and a check digit. SimpleERP validates GSTINs as you type and reads the state from them.
A GSTIN, GST Identification Number, is the 15-character number given to every GST-registered business. The first two digits are the state code, the next ten are the business's PAN, then comes an entity number for registrations under the same PAN in that state, the letter Z by default, and a check digit. A business registered in several states has a separate GSTIN in each, all sharing one PAN.
GSTIN: a worked example
Lakshmi Steel Furnitures, a private limited company, uses the fictional GSTIN 33AAACL1234A1ZG on its invoices. It is made up for illustration and belongs to no real business, but it is built the same way as any GSTIN, check digit included.
| Characters | Value | Meaning |
|---|---|---|
| 1 to 2 | 33 | State code: Tamil Nadu |
| 3 to 12 | AAACL1234A | PAN of the business; the fourth character, C, marks a company |
| 13 | 1 | First registration under this PAN in the state |
| 14 | Z | Default letter |
| 15 | G | Check digit, computed from the first 14 characters |
How do I check whether a GSTIN is genuine?
First check the format and check digit, which catches most typing mistakes; the GSTIN validator does this and shows the state and PAN. Then search the number on the GST portal to see the legal name, status and registration date, because a well-formed GSTIN can still be cancelled.
FAQ
Questions, answered
Is GSTIN the same as a GST number?
GSTIN and GST number are the same thing. GSTIN, GST number and GST registration number all mean the same 15-character identifier. It appears on the registration certificate, and you must print it on every tax invoice, along with the buyer's GSTIN when the buyer is registered.
Can one business have more than one GSTIN?
One business can have more than one GSTIN. A business needs a separate registration in each state where it makes taxable supplies, so a company with branches in Tamil Nadu and Karnataka has two GSTINs, starting 33 and 29, sharing the same PAN in the middle.
What happens if I put the wrong GSTIN on an invoice?
The invoice is reported under the wrong buyer in your GSTR-1, so your customer cannot see it in GSTR-2B and cannot claim the credit. Correct it in the next return through an amendment, and fix the party master so it does not repeat.
Does a customer without a GSTIN need one for me to bill them?
A customer does not need a GSTIN to be billed. You can bill unregistered customers and consumers; the invoice simply has no buyer GSTIN and the sale is reported as B2C. The customer cannot claim input tax credit on it.
Related
Keep reading
GSTIN validator
Check a GSTIN's format and check character, and read the state and PAN out of it.
Read morePlace of supply
Where GST treats a supply as happening, which decides CGST and SGST or IGST.
Read moreTax invoice
The document a GST-registered business issues for a taxable sale, with the mandatory GST fields.
Read more
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