What is a GSTIN?
A Goods and Services Tax Identification Number (GSTIN) is a unique 15-character identifier issued to every taxpayer registered under GST. It replaced multiple state-level tax registration numbers with one PAN-linked, state-specific number used across all GST compliance — invoicing, returns, and e-way bills/e-invoices.
GSTIN format
- The first 2 digits represent the state code.
- The next 10 characters are the taxpayer's PAN.
- The 13th character indicates the registration/entity number for that PAN within the state.
- The 14th character is typically "Z" by default, and the 15th is a checksum digit.
Who needs a GSTIN and how to verify
- Businesses whose turnover crosses the GST registration threshold, or who are otherwise required to register under GST law (such as those making inter-state supplies or under reverse charge), must obtain a GSTIN.
- A business can verify any counterparty's GSTIN for authenticity directly on the GST portal before processing a transaction or claiming input tax credit.
Common mistakes
- Quoting a supplier's GSTIN without verifying it on the GST portal, risking input tax credit issues if the registration is invalid or cancelled.
- Using the wrong state-code GSTIN when a business has registrations in multiple states.
- Not updating invoices and records when a GSTIN is cancelled or a business shifts from regular to composition registration.
Sources
Last updated 2026-10-12.
