GST search or verification services would be required under many use-cases for various businesses. IndiaFilings provides a GST search and verification facility for free through LEDGERS for all users. In addition to LEDGERS, IndiaFilings also provides GST service and verification facilities through APIs. Contact an IndiaFilings Business Advisor for more information about using GST API services.

  • GST Registration is mandatory for the business entities involved in buying and selling of goods and services with an annual turnover of Rs.40 lakhs.
  • All registered taxpayers will be provided with a unique identification number known as GSTIN.
  • GST Registration number or GSTIN is a 15 digit identification that is allotted each taxpayer based on PAN and State of the applicant.
  • In a GST registration number, the first two digits represents the State Code, followed by the next 10 digits representing the PAN of the applicant, one digit representing entity code, one digit is left blank and the last digit is a check digit.

The first two digits representing the state code are as per the 2011 Indian Census. Hence, the state code in the GST 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 – Lakshadweep
  • 32 – Kerala
  • 33 – Tamil Nadu
  • 34 – Pondicherry
  • 35 – Andaman & Nicobar Islands

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

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

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