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All About GST Identification Number (GSTIN)

As per the report released on 29th April 2019, the number of registered taxpayer under GST has been increased to 1.21 Crore. So, through this figure, it is easy to conclude that taxpayers are briskly registering themselves under GST.

As per the GST Act, every individual whose turnover is more than 40 Lakh INR is required to register under GST. Once you register for GST, the taxpayer gets GST Identification Number commonly known as GSTIN.

Let us understand the concept of GSTIN in detail:

What is GSTIN?

Pre GST Regime the taxpayers used to register themselves under different types of taxes such as VAT, Service Tax and so forth. Under these taxes, the taxpayer used to get TIN (Taxpayer Identification Number).

However, after the implementation of GST different changes in the indirect tax system was introduced.  One of the major changes under the GST regime is the introduction of the GST Identification Number (GSTIN).

The format of GSTIN

GST Identification number or GSTIN is a unique fifteen digit alpha-numeric code that is allotted to every registered taxpayer under GST.

Below mentioned is the format of GSTIN:

Code Particular
1st two digits State Code
Next ten digits PAN Number
Thirteenth digit Entity Number under the same PAN.
Fourteenth digit Letter “Z” by default
Fifteenth digit Check-Sum digit

 

List of State Codes under GST

Here is the list of GST State Codes:

JAMMU AND KASHMIR 01
HIMACHAL PRADESH 02
PUNJAB 03
CHANDIGARH 04
UTTARAKHAND 05
HARYANA 06
DELHI 07
RAJASTHAN 08
UTTAR PRADESH 09
BIHAR 10
SIKKIM 11
ARUNACHAL PRADESH 12
NAGALAND 13
MANIPUR 14
MIZORAM 15
TRIPURA 16
MEGHALAYA 17
ASSAM 18
WEST BENGAL 19
JHARKHAND 20
ODISHA 21
CHATTISGARH 22
MADHYA PRADESH 23
GUJARAT 24
DAMAN AND DIU 25
DADRA AND NAGAR HAVELI 26
MAHARASHTRA 27
ANDHRA PRADESH(BEFORE DIVISION) 28
KARNATAKA 29
GOA 30
LAKSHADWEEP 31
KERALA 32
TAMIL NADU 33
PUDUCHERRY 34
ANDAMAN AND NICOBAR ISLANDS 35
TELANGANA 36
ANDHRA PRADESH (NEW) 37

 

How to Apply for GSTIN

Here is the step by step guide on how you can obtain GSTIN under GST:

  1. Visit Online GST Portal
  2. Choose the Register Now option.
  3. Fill all the required and mandatory information like address, contact, e-mail Id, etc.
  4. After furnishing all the details click on the proceed button.
  5. Enter the OTP (One Time Password) received on your registered mobile number or e-mail ID.
  6. Once you furnish the OTP, TRN (Temporary reference number) will generate.
  7. After receiving TRN log into the GST Portal to register
  8. Post logging into the portal, a One Time Password (OTP) will generate once again.
  9. Enter the One Time Password (OTP) and proceed further.
  10. Attach all the required documents.
  11. Fill the declaration form after providing all the required documents.
  12. To authenticate the details furnished attest it with DSC (Digital Signature Certificate) at the time of submitting.
  13. After submitting all the information you will receive Acknowledgment Reference Number (ARN).
  14. Using this you can track the status of your application.
  15. Once the GST authority approves your application, GSTIN will be allotted to you.

Documents required for GSTIN

Here is the list of documents required for GSTIN:

  1. PAN Card
  2. Bank Details
  3. Address Proof
  4. MOA, AOA, and Incorporation Certificate in case of company
  5. In case of partnership firm partnership deed
  6. In the case of LLP-LLP Certificate

Use of fake GSTIN

There are a handful of scenarios where a taxpayer has used Fake GSTIN to take evade the GST applicable to the goods or/and services. So as a customer, you have to be aware of such fraudulent activities. To save yourself from this you can verify the GSTIN to validate whether the GSTIN mentioned in the invoice is authentic.

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