Under the GST regime, all taxpayers are registered on a unified portal for compliance and administration purposes. They are assigned registration under a single authority. On registration, all the taxpayers are assigned a unique Goods and Services Tax Identification Number (GSTIN).
GSTIN is a PAN based PAN-based 15-digit Number which is constituted as below:
- The first two digits represent the state code as per Indian Census 2011. Every state has a unique code. For instance, State code of Haryana is 06, State code of Delhi is 07
- The next ten digits will be the PAN number of the taxpayer
- The thirteenth digit will be assigned based on the number of registration within a state
- The fourteenth digit will be Z by default
- The last digit will be for check code. It may be an alphabet or a number.
Any taxpayer looking to get registered needs to apply on the GST portal with the requisite details like name, nature of business, service/ product code category, details of promoters/ directors among other. On application, the details are sent to the local GST department for approval and allotment of GSTIN.