goods and service tax identification number

Goods and Service Tax Identification Number

Goods and Service Tax Identification Number (GSTIN)

All the business entities registering under GST will be provided a unique identification number known as GSTIN or GST Identification Number. 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 Excise and Custom (CBEC).

Format of GSTIN Number:

On approval of the application, a Goods and Service Tax Identification Number (GSTIN) is assigned, based on the following format:

  1. First two character for the State Code
  2. Next ten characters for the PAN or the Tax deductions and Collection Account Number
  3. Next two characters for the entity code
  4. Last digit is a checksum character

GST Number Search by PAN:

GST number search by PAN can be done in two simple cases, let us see the step by step process of how to do GST number search by PAN.

The procedure of GST number search (Pre-login)

  1. Visit online government portal of GST registration.
  2. Click on “Search Taxpayer” tab.
  3. Select “Search by PAN” in the dropdown.
  4. Enter the PAN details in the section.
  5. Enter the correct CAPTCHA and click on search.

Procedure to search GST number (Post – login)

  1. Login to GST online portal with valid credentials and completing the CAPTCHA procedure.
  2. Click on “Search Taxpayer” tab.
  3. Select “Search by PAN” from the drop-down.
  4. Enter the PAN details and click on “Search”.

GST Number Search by Name:

  1. Visit Online GST registration portal.
  2. Click on “Search taxpayer” section.
  3. Enter the name of the business in the search bar.
  4. You have to enter at least 10 characters to find the relevant GST number information.
  5. You have to enter the initial State to get the most relevant search.

GST Verification

  1. GST number of any taxpayer can be verified with few simple steps, let us understand how to check GST number online:
  2. Visit the GST portal Online
  3. Click on “Search taxpayer” section.
  4. In “Search taxpayer” click on “Search by GSTIN/UIN” in the dropdown.
  5. Click on search.
  6. In case the GSTIN is incorrect an error message will appear on the screen which will indicate that the GSTIN entered is incorrect.

Penalties of using Fake GSTIN

There are several such businesses who use Fake GST number by modifying the existing one and using it to gain money from the customers. Such misuse of GSTIN can lead to paying huge penalties. In case any of the business works illegally or commits offenses such as making supplies without invoice or fake invoice, Issuing any documents with fake or already existing GSTIN, GST registration not done, even if they lie under GST criteria.


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