The earlier taxes such as CST, VAT and Service tax are merged under one tax law governed by single authority. Now, instead of many identification numbers, there is a single registration number – GSTIN.

GST Registration, GSTIN

The GSTIN stands for Goods and Services Tax Identification Number (not a code a normal Joe can’t crack). The GSTIN is a state-wise PAN-based 15-digit alpha-numeric identification number. Earlier, any dealer registering under the VAT law had a personal TIN. The Commercial tax department of the respective state issued this. Similarly, the CBEC issued a Service Tax registration number to a service provider. Now a single tax authority will assign a Pan-India GSTIN to the taxpayers.

Procedure to get GSTIN:

Under provisions of section 25(9),government will assign GSTIN  registered taxpayers. The taxpayers have to submit an application electronically in Form REG-26. Taxpayers have to sign or verify this through EVC (Electronic Verification Code). They can do this either directly or through a Facilitation Center notified by the Board or Commissioner. The rule 1 on the common portal specifies the procedure for this.

After submitting or filling the form, the concerned officer may assign a Unique Identity Number to the assessee. He will also issue Form REG-06 within three working days from the date of submission of application.

Format of GSTIN:

GSTIN Format

Here is a complete break-down of the GST Identification Number:

  1. First two digits represent the state code. The Indian Census 2011 makes it mandatory for every state to have a unique two digit code.
  2. The next 10 digits are from the PAN number of the taxpayer.
  3. The number of registration within a state determines the 13th digit.
  4. The 14th digit is Z by default.
  5. The last digit is for the check code.

Businesses have to display their GST Identification Number in a visible manner. They can get the number by registering under GST.

GST Return Filing, GSTIN