Understanding GSTIN formats

GSTIN is a fifteen digit alpha numeric number provided to each person registered under GST.  Following are the type of persons who can obtain registration in GST:

a.  Normal Registration

b.  Compositions registration

c.   Non resident registration

d.   Casual Person Registration

e.   Input Service Distributor

f.    UIN Holders

Different types of GSTIN are issued to identify different type and category of taxpayers which are as follows:

The state code is followed by the 10 digit PAN number (For TDS, it can be either PAN or TAN) followed by another 3 alpha numeric digits. Sample GSTIN for Normal Taxpayer, Composition Taxpayer, Casual Taxpayer etc. :

e.g. 07AAAAA1234A1Z1

  • For Non-resident Foreign Taxpayers or Non-resident online service provider,  the state code is followed by 2 digit year, 3 digit country code and 5 digit serial number per year and another 3 alpha numeric digits . Sample GSTIN for Non-resident Foreign Taxpayers and Non-resident online service provider :

e.g. 0717USA12345NF1 

  • For UN Bodies, Embassies etc. and other notified persons, the term used is UIN. For the UIN, The state code is followed by two digit year, 3 digit country code and 5 digit serial number and another 3 digit of alpha numeric character. Sample UIN for Embassies, UN Bodies and other notified person etc.:

e.g. 0717AUS12345UN1

GSTN has also provided a facility to search the registered taxpayer at https://services.gst.gov.in/services/searchtp.

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