Get Your Gst Number: Using Your Pan Card

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit unique identification number (UIN) assigned to every taxpayer registered under the GST Regime in India. It is based on an individual's Permanent Account Number (PAN) and can be used to verify the GST registration details of suppliers or customers. The GSTIN is structured as follows: the first two digits represent the state code, the next ten digits represent the PAN, the 13th digit is the number of registrations, the 14th digit is the letter 'Z', and the 15th digit is a check code. To find your GSTIN using your PAN, you can visit the GST portal, enter your PAN, and follow the steps outlined on the website.

GSTIN is a 15-digit state-specific unique number

GSTIN, or Goods and Services Tax Identification Number, is a unique 15-digit identification number assigned to every taxpayer registered under the GST regime in India. This number serves as a standardised identification number for businesses across the country. It is made up of state, PAN, and entity-based components.

The GSTIN is structured as follows:

• The first two digits represent the state code, indicating the state where the taxpayer is registered.
• The next ten digits are the PAN (Permanent Account Number) of the individual or business entity.
• The thirteenth digit indicates the number of registrations made by the taxpayer within the same state under the same PAN.
• The fourteenth digit is always the letter "Z" by default.
• The final digit is a check code, used to identify errors, and can be either a number or a letter.

This format ensures that each taxpayer has a unique GSTIN, making tax administration more efficient. For example, if a business has only one registration in a specific state, the 13th digit of its GSTIN will be "1". If the same business obtains a second registration in the same state, the 13th digit will become "2". This pattern continues up to 35 business verticals or sectors within a state.

Obtaining a GSTIN is free of cost and is part of the GST registration process. Once a GST application is approved by a GST officer, a unique GSTIN is allocated to the dealer.

GSTIN can be identified by visiting the GST portal

The Goods & Service Tax Identification Number (GSTIN) is a 15-digit state-specific unique number consisting of a state code, Permanent Account Number (PAN), entity code, and check digit. The GSTIN can be identified by visiting the GST portal and following these steps:

• Step 1: Visit the GST portal.
• Step 2: Click on the "Search Taxpayer" tab.
• Step 3: Select the "Search by PAN" option.
• Step 4: Enter the PAN number of the dealer and the captcha code reflecting on the screen.
• Step 5: Click on "Search". The website will display the details of the GSTIN registration held against the PAN provided.
• Step 6: Click on any one of the hyperlinked GSTINs, and the page will redirect to 'Search by GSTIN' with the GSTIN auto-filled.
• Step 7: Enter the captcha code and click on the 'Search' button. Further details of the business registered with the specific GSTIN will be displayed.

The GSTIN of a person can also be partly verified by checking if the vendor's PAN number matches the digits between 3 and 10 in the GSTIN. Additionally, the GSTIN structure follows a specific format:

• First 2 numbers: State code of the registered person.
• Next 10 characters: PAN of the registered person.
• 13th number: Entity number of the same PAN.
• 14th character: Alphabet Z by default.
• Last number: Check code, which may be alpha or digit, used for error detection.

GSTIN is based on PAN, state code, entity code, and check digit

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit unique identifier assigned to every taxpayer registered under the GST regime in India. It is made up of the state code, PAN, entity code, and a check digit. Here is a breakdown of the GSTIN format:

The first two digits of the GSTIN represent the state code according to the Indian Census of 2011. Each state or union territory has a unique code. For example, 27 stands for Maharashtra, 09 for Uttar Pradesh, and 29 for Karnataka.

The next ten digits of the GSTIN are the Permanent Account Number (PAN) of the taxpayer or business house. The PAN is a state-wise identifier, linking the GST and PAN databases.

The 13th digit of the GSTIN is the entity code, representing the number of registrations a legal entity (with the same PAN) has within one state. If a legal entity has a single registration within a state, the 13th digit will be "1". If the same entity obtains a second registration in the same state, the 13th digit will be marked as "2". This system allows a legal entity to have up to 35 business verticals registered within a state.

The 14th digit of the GSTIN is reserved for future use and is currently marked as 'Z' by default.

The 15th and final digit of the GSTIN is a check code used for error detection and validation. It can be either an alphabet or a number.

To obtain a GSTIN, one must register under the GST regime. The registration process is free of cost and can be done online through the GST portal or offline through the GST Seva Kendra set up by the Government of India. Once registered, a unique GSTIN is assigned to the taxpayer.

The GSTIN is critical for businesses to ensure compliance with tax regulations, claim input tax credits, issue invoices, and file GST returns. It also helps in availing various benefits under the GST regime, such as increased competitiveness, the ability to claim input credits, and no restrictions on interstate sales.

GSTIN Search by Name tool helps to search GST numbers by name

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit state-specific unique number that serves as a person's or business's tax identification number. It consists of a state code, Permanent Account Number (PAN), entity code, and a check digit.

To find a GSTIN using a person's name, you can use the GSTIN Search by Name tool. This tool allows you to search for a GSTIN by entering the name of an individual, company, firm, or LLP. Here's a step-by-step guide on how to use the GSTIN Search by Name tool:

• Visit the GST by name search tool on the official GST portal or other authorised websites like KnowYourGST.com.
• Type the name of the company, person, or firm whose GSTIN you want to find.
• Click on the "Search" button.
• If the person or business has registrations in multiple states, add the state name to search within a specific state. This is important because the same person or business may have different GSTINs in different states.
• The tool will display the GSTIN associated with the provided name and state (if applicable).

Alternatively, if you know the PAN of the individual or business, you can use the GSTIN Search by PAN tool. Here are the steps to follow:

• Visit the GST portal.
• Click on the "Search Taxpayer" tab.
• Select the "Search by PAN" option.
• Enter the PAN number of the individual or business and the captcha code displayed on the screen.
• Click on "Search". The website will show the details of the GSTIN registration associated with the provided PAN.
• You can click on the displayed GSTIN to be redirected to the "Search by GSTIN" page, where you can enter the captcha code and click "Search" again to view further business details registered with that specific GSTIN.

It is important to note that GSTIN verification can also be done online through the official GST portal or third-party tools like KnowYourGST.com and MasterGST. These tools allow you to verify the correctness of a GSTIN and view associated information such as the legal name of the business, date of registration, nature of business activities, and more.

GSTIN is necessary for availing ITC, filing GST returns, and claiming refunds

The Goods & Service Tax Identification Number (GSTIN) is a 15-digit state-specific unique number based on a Permanent Account Number (PAN). It is comprised of a state code, PAN, entity code, and a check digit. GSTIN is necessary for availing Input Tax Credit (ITC), filing GST returns, and claiming refunds.

Availing ITC

ITC allows businesses across India to claim input credit for the tax they paid while purchasing capital goods for their company. At each stage of the supply chain, the buyer gets credit for the input tax paid, which they can use to offset the GST that needs to be paid to the Centre and State governments. To claim ITC, the buyer must possess a valid tax invoice, debit note, or other prescribed document issued by a registered dealer, and must have received the good or service. Additionally, the supplier must have paid the tax due on the buyer's purchases to the government, and filed GST returns.

Filing GST Returns

The GST return filing system allows taxpayers to file regular returns and track their ITC claims. The new GST returns function based on a single return (RET-1, RET-2, or RET-3) supported by two annexures - ANX-1 and ANX-2. The latter is important as the taxpayer can accept, reject, or mark invoices for ITC claims in this annexure.

Claiming Refunds

Taxpayers can claim refunds of accumulated ITC or input tax credit if certain conditions are met. The applicant must file form RFD-01, with supporting documents, within the time limit given under Section 54 of the CGST Act read with Rule 89 of the CGST Rules. The refund of accumulated ITC is allowed in specific situations, such as when there is an inverted tax structure in the business, or with respect to exports made without a tax payment.

Frequently asked questions