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Guide · GST

GSTIN Format in India —
How to Read a GST Number

The 15-character GSTIN decoded position by position: state code, embedded PAN, entity number, the 14th "Z" and the check digit — plus the full state-code list and how to verify any GST number.

TaxClue Editorial Desk Updated 18 August 2026 5 min read 15 FAQs answered
Updated for FY 2026-27 GST Expert Reviewed All State Codes Listed
Quick Answer

A GSTIN is a 15-character alphanumeric code: 2-digit state code + 10-character PAN + 1 entity digit + "Z" + 1 check digit. Example: 07AABCU9603R1ZV — State 07 (Delhi) + PAN AABCU9603R + 1st registration + Z + check digit V. The 3rd-to-12th characters are always the holder’s PAN, so you can sanity-check any GST number against the PAN it embeds.

State code 2 digits
Embedded PAN 10 chars
Entity number 1 char
Check digit 1 char
Position by position

GSTIN Structure — The 15 Characters Decoded

Every GSTIN follows the same fixed layout under Rule 10 of the CGST Rules, 2017. Using the example 07AABCU9603R1ZV:

PositionCharactersMeaningExample
1-22 digitsState / UT code (as per Indian Census codes)07 = Delhi
3-1210 charsPAN of the taxpayer (business or person)AABCU9603R
131 charEntity number — count of registrations on the same PAN in that state1
141 charCurrently always Z (reserved for future use)Z
151 charCheck digit — computed by an algorithm to detect typosV

The check digit is derived from the first 14 characters, so a mistyped GSTIN usually fails validation. The GSTIN structure is unchanged by the GST 2.0 rate reform of 22 September 2025.

State code2 digits — where you are registered
→
PAN10 characters — your identity
→
Entity + Z13th & 14th characters
→
Check digit1 character — validates the rest
First two digits

GST State Codes — Complete List

The first two digits of a GSTIN identify the state or union territory of registration. A business registered in more than one state gets a separate GSTIN in each, with a different state code.

CodeState / UTCodeState / UT
01Jammu & Kashmir20Jharkhand
02Himachal Pradesh21Odisha
03Punjab22Chhattisgarh
04Chandigarh23Madhya Pradesh
05Uttarakhand24Gujarat
06Haryana26Dadra & NH and Daman & Diu
07Delhi27Maharashtra
08Rajasthan29Karnataka
09Uttar Pradesh30Goa
10Bihar32Kerala
11Sikkim33Tamil Nadu
12Arunachal Pradesh34Puducherry
13Nagaland35Andaman & Nicobar
14Manipur36Telangana
15Mizoram37Andhra Pradesh
16Tripura38Ladakh
17Meghalaya97Other Territories
18Assam99Centre (CGST jurisdiction)
19West Bengal——

State codes follow the Indian Census 2011 numbering. Code 25 (old Daman & Diu) is discontinued after the 2020 merger into code 26.

Before claiming ITC

How to Verify a GSTIN

Always confirm a vendor’s GST number before you pay or claim credit — a fake or cancelled GSTIN leads to ITC rejection and scrutiny. There are three quick ways:

  • GST portal — gst.gov.in → Search Taxpayer → Search by GSTIN/UIN. It shows the legal name, trade name, state, constitution and status (Active / Cancelled / Suspended).
  • TaxClue GSTIN search — look a number up instantly at our GST number search tool.
  • PAN cross-check — the 3rd-to-12th characters must equal the vendor’s PAN; if they don’t match, the GSTIN is invalid.
A valid format is not a valid GSTIN

A GSTIN can be correctly formatted yet cancelled or suspended. Structure only proves the number is well-formed — always check the live status on the portal before treating an invoice as ITC-eligible, because credit against a cancelled supplier can be denied.

Vendor GSTINs cancelled or mismatched? Get your ITC and GSTR-2B reconciled.

Talk to a GST Expert →
One PAN, many numbers

Can One PAN Have Multiple GSTINs?

Yes. GST registration is state-wise and PAN-based, so a single PAN can carry several GSTINs:

  • Different states — a business operating in multiple states registers separately in each; same PAN, different state code (positions 1-2).
  • Same state, multiple registrations — separate business verticals or places of business can each get a GSTIN; the 13th character increments (1, 2, 3…).
  • SEZ / special units — an SEZ unit takes a distinct registration even within the same state.

On every invoice, use the GSTIN of the specific state and place of supply that is actually making the supply — mismatched GSTINs cause return and e-invoice errors.

Not the same as GSTIN

UIN vs GSTIN — What’s the Difference?

FeatureGSTINUIN
Who holds itRegular & composition taxpayersEmbassies, UN bodies & notified organisations
PurposeCollect / pay GST and claim ITCClaim refund of GST paid on purchases
Built on PANYesNo
Charges output GSTYesNo

A UIN (Unique Identity Number) is also a 15-character number but is issued to bodies that cannot register as normal taxpayers yet need to reclaim GST, such as foreign diplomatic missions and UN agencies.

Reading a GST number

GSTIN Quick-Check Checklist

  • Exactly 15 characters, no spaces
  • First 2 digits are a valid state code
  • Characters 3-12 match the holder’s PAN
  • 13th character is the entity / registration count
  • 14th character is "Z"
  • 15th is the check digit
  • Status is Active on gst.gov.in
  • GSTIN state matches the place of supply
TaxClue Insight

Because the PAN is embedded in every GSTIN, one quick habit protects your input credit: match the middle 10 characters of a supplier’s GSTIN to their PAN and confirm the number is Active before you record the invoice. It catches most fake-invoice and cancelled-vendor issues early.

Government sourcesGSTIN structure & search: gst.gov.in · CBIC (rules & notifications): cbic-gst.gov.in · Registration & GSTIN issue: Rule 10, CGST Rules 2017 · State codes: Indian Census 2011 state/UT numbering
People also ask

Frequently Asked Questions

Format & Structure
What is the format of a GSTIN number in India?
A GSTIN is a 15-character alphanumeric code. Positions 1-2 are the state code (2 digits, e.g. 07 = Delhi, 27 = Maharashtra); positions 3-12 are the taxpayer's PAN (10 characters); position 13 is the entity number (registration count on the same PAN in that state, starting at 1); position 14 is currently always "Z"; and position 15 is a check digit calculated by an algorithm. Example: 07AABCU9603R1ZV.
How do I read a GST number?
Read a GSTIN left to right in five parts: the first 2 digits give the state of registration, the next 10 characters are the PAN of the business or person, the 13th character shows how many registrations that PAN has in the state, the 14th is "Z", and the 15th is a check digit that validates the whole number. So 07AABCU9603R1ZV means a Delhi (07) taxpayer with PAN AABCU9603R on its first registration.
How many digits are there in a GSTIN?
A GSTIN has 15 characters in total: 2 (state code) + 10 (PAN) + 1 (entity number) + 1 ("Z") + 1 (check digit). It is alphanumeric rather than purely numeric, because the embedded PAN and the check digit include letters.
What does the 14th character "Z" in a GSTIN mean?
The 14th character of a GSTIN is currently always the letter "Z". It is a reserved placeholder kept for possible future use by the GST system, so at present it carries no variable meaning and is the same for every regular taxpayer.
What is the check digit in a GSTIN?
The 15th character is a check digit computed by an algorithm from the first 14 characters. Its job is to detect typing errors — if any character of the GSTIN is entered wrongly, the check digit usually will not match and the number fails validation on the portal.
Is a GSTIN linked to PAN?
Yes. Characters 3 to 12 of every GSTIN are the taxpayer's 10-character PAN. This is why a business can hold several GSTINs on one PAN (across states or verticals) and why matching the middle of a GSTIN to a PAN is a fast validity check.
State Codes
What are the state codes in a GSTIN?
The first two digits of a GSTIN are the state/UT code from the Indian Census numbering — for example 07 Delhi, 27 Maharashtra, 29 Karnataka, 33 Tamil Nadu, 24 Gujarat, 09 Uttar Pradesh, 19 West Bengal, 36 Telangana. Code 97 is Other Territories and 99 is the central (CGST) jurisdiction. The full list runs from 01 (Jammu & Kashmir) to 38 (Ladakh).
What is state code 07 and 27 in GST?
State code 07 is Delhi and 27 is Maharashtra. So a GSTIN beginning 07 was issued in Delhi and one beginning 27 in Maharashtra. The two-digit prefix always tells you the state of registration.
Why did state code 25 disappear from GST?
Code 25 was the old Daman & Diu. After Dadra & Nagar Haveli and Daman & Diu merged into a single union territory in 2020, both are covered by code 26, so 25 is no longer issued on new GSTINs.
Verification
How can I verify if a GSTIN is valid?
Verify a GSTIN in three ways: (1) on the GST portal at gst.gov.in via Search Taxpayer > Search by GSTIN/UIN, which shows the name, state, constitution and status; (2) using TaxClue's GST number search tool; and (3) by checking that characters 3-12 match the holder's PAN. Always confirm the status is Active before claiming input tax credit on that supplier's invoices.
Can a GSTIN be correctly formatted but still invalid?
Yes. A GSTIN can pass the format and check-digit test yet be Cancelled or Suspended on the portal. Structure only proves the number is well-formed. Because ITC on invoices from a cancelled supplier can be denied, always check the live status on gst.gov.in, not just the format.
Why should I verify a vendor GSTIN before claiming ITC?
Input tax credit is only available on invoices from a genuine, active GST-registered supplier where the tax actually reaches the government. If a vendor's GSTIN is fake, wrong or cancelled, your ITC can be rejected and the case flagged for scrutiny. Verifying the GSTIN and matching your GSTR-2B protects the credit.
Multiple GSTINs
Can one PAN have multiple GSTINs?
Yes. GST registration is state-wise, so a business operating in several states gets a separate GSTIN in each — same PAN, different state code. Within one state, separate business verticals or places of business can also get distinct GSTINs, where the 13th character increments (1, 2, 3...). A large group may therefore hold many GSTINs on a single PAN.
Which GSTIN should I put on an invoice?
Use the GSTIN of the specific state and place of business that is actually making the supply. If your company is registered in several states, the invoice must carry the GSTIN of the state from which the goods or services are supplied — using the wrong state's GSTIN causes return and e-invoice mismatches.
UIN
What is a UIN and how is it different from a GSTIN?
A UIN (Unique Identity Number) is a 15-character number issued to foreign embassies, consulates and notified international bodies (such as the UN and its agencies) that cannot register as ordinary taxpayers but need to claim refunds of GST paid on their purchases. Unlike a GSTIN, a UIN is not built on a PAN and its holder does not charge output GST — it exists only to enable a refund claim.
If you would rather not do it yourself

Related TaxClue services

GST RegistrationGet your GSTIN issued online with the correct state and PAN linkage.See the service →GST Number SearchVerify any GSTIN’s name, state and Active/Cancelled status instantly.See the service →GST Return FilingMonthly GSTR-1 & 3B filed correctly against your GSTIN.See the service →ITC ReconciliationMatch supplier GSTINs to GSTR-2B and protect your input credit.See the service →
TaxClue for GST registration

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