What is GSTIN?

GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit alphanumeric number assigned to all registered taxpayers of the country, generally dealers, suppliers and service providers, registered under the GST regime.

After the arrival of GST Act on July 1st 2017, dealers and service providers registered under state VAT (Value Added Tax) law and CBEC (Central Board of Excise and Custom) respectively were transferred to this new regime and were provided with a GSTIN number. This replaced the previously existing TIN (Tax Identification Number) under VAT and Service Tax Number under CBEC, bringing all registered taxpayers under a single authority. Thus, business entities will now have to register under GST to obtain GSTIN. Approximately 8 million taxpayers migrated from various platforms into GST.

Structure of GSTIN?

A unique 15-digit alphanumeric code is assigned to every taxpayer, having the state code and PAN number of the taxpayer in it. Let’s take an example to understand the GSTIN format,

Example, 37AAACP2678Q1ZP

• The first two digits of the GSTIN indicates the state code as per the Indian Census, 2011. Here, the first two digits are 37, which is the state code of Andhra Pradesh. Other examples, – State code of Delhi – 07 State code of Karnataka – 29 State code of Ladakh – 38
• The next ten digits are the PAN Number of the taxpayer. Here, AAACP2678Q is the PAN number.
• The 13th digit indicates the number of registrations done within a state under the same PAN. Here, the digit is 1.
• The 14th digit will be ‘Z’ by default.
• The 15th digit is a check code used for detection of errors and can be a number or letter. Here, P is the check code.

How to apply for GSTIN?

Application of GST is a part of the GST registration process. A unique GSTIN is allocated to the dealer once the GST officer approves the application. 

Here are two ways to apply for GST,

1. through GST Portal 
2. through GST Seva Kendra set up by the government

Application through GST Portal

1. Log on to GST Portal (https://services.gst.gov.in)
2. Under ‘Services’, click on ‘Registration’.
3. Click on ‘New Registration’. Select ‘Taxpayer’ from the ‘I am a’ dropdown menu and fill the rest of the user credentials.
4. Enter the two OTPs received on the E-mail and mobile and then click on ‘Continue’.
5. After completion of the verification process, an Application Reference Number (ARN) you will send to you on your mobile or E-mail.
6. Post this, fill the second part of the form with the ARN number. The documents you would be needing are,
   • Photograph
   • Constitution of Taxpayer
   • Proof(s) of the location of the business
   • Bank account details
   • Authorization form

1. Upload the required documents and submit the form using DSC or Aadhaar OTP.

Once Part B of the application form is submitted, the GST officer will verify it within three working days. The officer can either approve or ask for more information using the Form GST REG 03. On successful verification, the Certificate of Registration (Form GST REG 06) will be sent straight away.

In case the officer asks for more information, the applicant will get seven days to respond with additional details. Upon this, the officer will either approve or reject the application stating the reason for the same using Form GST REG 05.

Application through GST Seva Kendra

The other way to register for GST is by walking into the nearest GST ‘Seva Kendra’, established by the government, all over India. The Seva Kendras are for those who do not have access to the internet or are not familiar with the notion of online application. These service centres facilitate all things related to GST and ease taxpayers as well.

Documents needed for GST Registration

Here are the documents required for different kinds of taxpayers.

Note: For proof of bank details, one can use a bank statement, cancelled cheque or an extract from your passbook. For proof of address, one can use an electricity bill, rent agreement, ownership documents, property tax statement, etc.

For Individuals and Sole Proprietors

• Owner’s PAN card
• Owner’s Aadhaar card
• Owner’s photograph
• Proof of address
• Bank account details

 For Hindu Undivided Families (HUFs)

• HUF’s PAN card
• Karta’s (patriarch of the family) PAN card
• Owner’s photograph
• Bank detail
• Business’ principal address proof

For Companies

• Company PAN card
• The Ministry of Corporate Affairs incorporation certificate
• Memorandum/ Articles of Association
• Signatory’s appointment proof
• Signatory’s PAN card
• Signatory’s Aadhaar card
• PAN card of all directors
• Address proof of all directors
• Bank details
• Business’ principal address proof

For Partnerships and LLPs

• Partnership deed
• PAN cards of partners involved
• Photographs of partners involved
• Address proof of partners involved
• Aadhaar card of any authorised signatory
• Signatory’s proof of appointment
• LLP proof of registration
• Bank details
• Business’ principal address proof

For Society or Club

• A copy of the club or society’s registration certificate.
• A copy of the PAN card of the club or society along with that of associated partners or promoters.
• Photograph of partners or promoters.
• A copy of bank account statement/crossed cheque/passbook’s first page.
• Proof of registered office’s address, that can include utility bills, documents of legal ownership/municipal khata copy for premises owned by the society or club. In the case of rented premises, a rent agreement as well as NOC from the premise’s owner.
• An authorisation letter signed by authorised signatory/signatories.