GSTIN, known as GST Identification Number, is assigned to every GST registered person.
Before GST was implemented, all dealers registered under the state VAT law were assigned a unique TIN number by the respective state tax authorities. Similarly, service providers were assigned a service tax registration number by the Central Board of Indirect taxes and Custom (CBIC).
Under the GST regime, all registered taxpayers are consolidated into one single platform for compliance and administration purposes and are assigned registration under a single authority.
Every business operating in a state or Union territory will be assigned a unique Goods and Services Tax Identification Number, popularly known as GSTIN.
Verification of GSTIN can be done on the ClearTax GST Search Tool.
Each taxpayer is assigned a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
Here is a format break-down of the GSTIN:
It is part of the GST Registration process. Once the application is approved by the GST officer, a unique GSTIN is allocated to the dealer.
There are two ways to register for GST:
The following details are required to apply for GST:
Obtaining GSTIN and registering for GST are free of cost.
Do not get confused between GSTIN and GSTN. GSTIN is a tax registration number under GST. Whereas, the Goods and Service Tax Network (or GSTN) is an organisation that manages the entire IT system of the GST portal. This portal will be used by the Government of India to track every financial transaction and will provide taxpayers with all services – from registration to filing taxes and maintaining all tax details.
Once you have a GSTIN, you will need to :