GSTIN i.e. GST Identification Number is a unique number issued to a business registered under GST. It is a 15 digit number allotted on the basis of the PAN of the business. GST Number can be verified on the GST Portal. It is important to verify the GSTIN of a taxpayer to ensure that the GSTIN quoted by them on the documents actually belongs to them. Further, it is important to ensure that the GSTIN on the invoice is valid since many sellers enter a fake GST number to fraudulently charge GST from the buyers. To obtain a GSTIN, you should apply for a GST Registration.
GSTIN Structure
| Character | Meaning |
| First two digits | State Code |
| Next 10 digits | PAN of the business |
| 13th digit | Number of registrations in a state |
| 14th digit | Default character ‘Z’ |
| Last digit | Checksum digit or number |
- The 13th digit denotes the number of registrations in the state. It is an alpha-numeric number under which first 1 to 9 are assigned and then A to Z.
- The 14th digit is a default character based on the nature of the business. Eg: Z is used in case of a regular taxpayer.
- In the case of a Non-Resident Taxpayer i.e. NRTP, the GST department issues GST Number in the absence of PAN. Thus, the next 10 digits in GSTIN would be tax identification number by which the foreign government identifies such person.
How to get GSTIN number?
- The business needs to make an application for registration on the GST Portal
- Submit the required documents and information while making an application for GST registration
- The tax officer would process the application and ask for clarification if required
- Once the tax officer approves the application, he would issue a GST Number for the business
- The process of applying for registration and obtaining GSTIN is free of cost
FAQs
To issue GST Number there is no fee charged by the government. However, a professional fee may be charged if services of a GST Practitioner or a Chartered Accountant are used.
Both terms are completely different.
-GSTIN i.e. Goods and Services Tax Identification Number is a unique number allotted to a business registered under GST.
-GSTN i.e. Goods and Services Tax Network is the organization that provides the IT infrastructure to run the GST Portal.
A business registered under GST should report GST Number at the following places:
1. Issue of GST Invoice – Tax Invoice, Bill of Supply, Credit Note, Debit Note, etc
2. Generating E-Way Bill – Single E-Way Bill, Consolidated E-Way Bill
3. Filing GST Return – GSTR-1, GSTR-3B, GSTR-4, GSTR-9
4. Filing Forms and Applications with the GST Department
Hey @HarshitShah
GST Registration is the application for GST Number or GSTIN(GST Identification Number). Under the GST(Goods and Service Tax) Regime, it is mandatory for to have GSTIN to collect, pay GST and claim the Input Tax credit.
For GST registration, the dealer has the following options:
Voluntary Registration: The business does not have the liability to register under GST, however, can apply for GST Registration. This usually is when the businesses are willing to take advantage of the Input Tax Credit facility
Registration under Composition Scheme: Composition scheme is a voluntary and optional scheme for registering under GST. Under the composition scheme, the compliance is simpler and lesser returns are to be filed. The tax is to be filed at a fixed rate. If the business turnover is in between INR 40 Lakhs and 1.5 Crores, they can opt for GST Registration under Composition Scheme
No Registration: In the case, when your business does not fall under the conditions for compulsory registration you do not require GST Registration
Hope this helps!