GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number assigned to every registered taxpayer under GST.
GSTIN structure: 27AABCU9603R1ZM
- First 2 digits: State code (27 = Maharashtra)
- Next 10 digits: PAN of the taxpayer
- 13th digit: Entity number for same PAN in same state
- 14th digit: Blank (reserved for future use)
- 15th digit: Check digit
Every state where business operates requires a separate GSTIN registration.
Examples
- 27AABCU9603R1ZM - A company registered in Maharashtra
- 29AABCU9603R1ZP - Same company registered in Karnataka