GSTIN Format — 15-Digit GST Number Structure Explained
Updated: 3 June 2026 | GST Act 2017 | All State Codes
GSTIN is a 15-character code: 2-digit state code + 10-digit PAN + entity number + Z + check digit. Example: 07AABCU9603R1ZV = State 07 (Delhi) + PAN AABCU9603R + 1st registration + Z + check V. Verify any GSTIN free at the GST portal or TaxClue's GSTIN search tool.
GSTIN Structure — Visual Breakdown
07
State Code
(2 digits)
(2 digits)
AABCU9603R
PAN Number
(10 chars)
(10 chars)
1
Entity
Number
Number
Z
Always
"Z"
"Z"
V
Check
Digit
Digit
15 chars
GSTIN = 2 (state) + 10 (PAN) + 1 (entity) + 1 (Z) + 1 (check) = 15 characters total.
The 3rd to 12th characters are always the PAN — verify GSTIN by checking if embedded PAN matches.
The 3rd to 12th characters are always the PAN — verify GSTIN by checking if embedded PAN matches.
GST State Codes — Complete List
| Code | State/UT | Code | State/UT |
|---|---|---|---|
| 01 | Jammu & Kashmir | 20 | Jharkhand |
| 02 | Himachal Pradesh | 21 | Odisha |
| 03 | Punjab | 22 | Chhattisgarh |
| 04 | Chandigarh | 23 | Madhya Pradesh |
| 05 | Uttarakhand | 24 | Gujarat |
| 06 | Haryana | 26 | Dadra & Nagar Haveli + Daman & Diu |
| 07 | Delhi | 27 | Maharashtra |
| 08 | Rajasthan | 29 | Karnataka |
| 09 | Uttar Pradesh | 30 | Goa |
| 10 | Bihar | 32 | Kerala |
| 11 | Sikkim | 33 | Tamil Nadu |
| 12 | Arunachal Pradesh | 34 | Puducherry |
| 13 | Nagaland | 35 | Andaman & Nicobar |
| 14 | Manipur | 36 | Telangana |
| 15 | Mizoram | 37 | Andhra Pradesh |
| 16 | Tripura | 38 | Ladakh |
| 17 | Meghalaya | 97 | Other Territories |
| 18 | Assam | 99 | Central Jurisdiction (CGST) |
| 19 | West Bengal | — | — |
Frequently Asked Questions
What is the format of a GSTIN number in India?
GSTIN is a 15-character alphanumeric code: Position 1-2: State code (2 digits, e.g., 07 = Delhi, 27 = Maharashtra); Position 3-12: PAN of the taxpayer (10 characters); Position 13: Entity number (1 digit/letter indicating registration count for same PAN in same state, starts at 1); Position 14: "Z" (currently always Z); Position 15: Check digit (alphanumeric, calculated algorithmically). Example: 07AABCU9603R1ZV — State:07(Delhi), PAN:AABCU9603R, Entity:1, Z, Check:V
How can I verify if a GSTIN is valid?
Verify GSTIN in 3 ways: (1) GST portal — gst.gov.in → Search Taxpayer → Search by GSTIN/UIN; (2) TaxClue GSTIN search at taxclue.in/gst-number-search; (3) API-based verification for businesses. The search shows: registered name, trade name, state, business type, GST status (Active/Cancelled/Suspended), and registration date. Always verify vendor GSTIN before claiming ITC — fake/invalid GSTIN will lead to ITC rejection and scrutiny.
What are the state codes in GSTIN?
Key GSTIN state codes: 01-J&K, 02-HP, 03-Punjab, 04-Chandigarh, 05-Uttarakhand, 06-Haryana, 07-Delhi, 08-Rajasthan, 09-UP, 10-Bihar, 11-Sikkim, 12-Arunachal, 13-Nagaland, 14-Manipur, 15-Mizoram, 16-Tripura, 17-Meghalaya, 18-Assam, 19-West Bengal, 20-Jharkhand, 21-Odisha, 22-Chhattisgarh, 23-MP, 24-Gujarat, 26-Dadra & NH, 27-Maharashtra, 29-Karnataka, 30-Goa, 32-Kerala, 33-Tamil Nadu, 34-Puducherry, 36-Telangana, 37-AP, 38-Ladakh, 97-Other Territories, 99-Centre (CGST)
Can one PAN have multiple GSTINs?
Yes. One PAN can have multiple GSTINs: (1) Different states: if a business operates in multiple states, it must register separately in each state — different state code but same PAN; (2) Same state, different registrations: if a company has multiple business verticals, it can get separate GSTINs in the same state — position 13 changes (1, 2, 3...); (3) SEZ unit: separate registration even within same state. Example: Reliance Industries may have 15+ GSTINs across all states and business verticals. In a GST invoice, always use the GSTIN of the specific state/unit that is making the supply.
What is a UIN and how is it different from GSTIN?
UIN (Unique Identification Number) is a 15-digit number issued to foreign embassies, consulates, international organizations (UN, UNICEF, etc.) that cannot register for regular GST but need to claim GST refunds on purchases. UIN format is different from GSTIN — starts with state code "99" followed by entity-specific code. GSTIN is for regular and composition GST-registered taxpayers. Organizations like UN, EU embassies in India get UIN to claim refund of GST paid on goods/services purchased in India.
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