What is the structure - format of 15 digit
GSTIN - Goods and Services Tax Identification Number..
From Basunivesh.com
GSTIN
is a 15 digit unique code which is will be assigned to each taxpayer, which
will be State-wise and PAN-based.
The structure or format of 15 digit
GSTIN (Goods and Services Tax Identification Number) will look like below.
First two Digits
The
first digit of GSTIN is state code as per Indian Census 2011.
The state
codes are as below.
01 Jammu
and Kashmir
02 Himachal Pradesh
03 Punjab
04 Chandigarh
05 Uttarakhand
06 Haryana
07 Delhi
08 Rajastan
09 UP
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 Orrissa
22 Chattisgarh
23 MP
24 Gujarat
25 Daman and Diu
26 Dadar and Nagar Haveli
27 Maharashtra
28 Andhra Pradesh
29 Karnataka
30 Goa
31 Lakshadweep
32 Kerala
33 Tamil
Nadu
34 Puducherry and
35 Anadaman and Nicobar Islands.
Next 10 Digits
It is
the PAN number of a business entity like your shop, mall or company.
13th Digit
It
indicates the number of registrations as a business entity has within a state
for the same PAN.
It will be an alpha-numeric number (first 1-9 and then
A-Z) and will be assigned on the basis of the number of registrations a legal
entity (having the same PAN) has within one state.
Let
say the company ABC registered in the same state for 5 times for different
businesses. In such case, this digit will be printed as 5. Let us assume, the
same company registered for around 15 times, then it should be represented as F
(1-9 numeric and later on 10th registration be named as A and 11th as B and so
on up to Z).
Hence,
a business entity can register the GSTIN within a single state for the maximum
of 35 times (1-9 and later on A-Z).
14th Digit
It
will be by default as Z.
15th Digit
The
last digit will be a check code which will be used for detection of errors.
Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced manifold cascading taxes collected by the central and state governments. GST is an indirect tax that will be collect on goods as well as services. GST will be divided into three components the Central Goods and Services Tax ,State Goods and Services Tax, Inter State GST. GST aims to repair the indirect taxation of the world’s 7th largest economy regarding GDP. The primary concern about GST will be as India is a very vast and diverse land, so it will not be easy in the completion of a uniform tax for the entire country.
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