GSTN refers to Goods and Services Tax Network as a platform that manages the smooth functioning of the IT systems of all taxpayers, whereas GSTIN is referred to as Goods and Services Tax Identification Number that is allotted to every taxpayer to avoid any discrepancies in the database.
GSTIN Introduction
Goods and Services Tax Registration Number commonly known as GSTIN is allocated to every tax-paying enterprise or business entity in the country. This 15-digit unique identification number was initially known as a TIN authorised under the VAT laws of the state, however, after the launch of GST, tax-paying enterprises or entities are now centrally governed and administered.
One of the major differences between TIN and GSTIN is that TIN is an 11-digit number and GSTIN is a 15-digit number. Due to the change in the format and structure, tax-paying enterprises and entities have been given provisional registration of GSTIN. One can easily convert their TIN into GSTIN to avoid any hassles during transactions.
GSTIN Structure
GSTIN structure promises uniqueness and flexibility of the code without complicating the government’s database.
15-digit GSTIN – XXXXXXXXXXXXXXX
XX – The first two digits represent the state code.
- 01 – Jammu & Kashmir
- 02 – Himachal Pradesh
- 03 – Punjab
- 04 – Chandigarh
- 05 – Uttarakhand
- 06 – Haryana
- 07 – Delhi
- 08 – Rajasthan
- 09 – Uttar Pradesh
- 10 – Bihar
- 11 – Sikkim
- 12 – Arunachal Pradesh
- 13 – Nagaland
- 14 – Manipur
- 15 – Mizoram
- 16 – Tripura
- 17 – Meghalaya
- 18 – Assam
- 19 – West Bengal
- 20 – Jharkhand
- 21 – Orissa
- 22 – Chhattisgarh
- 23 – Madhya Pradesh
- 24 – Gujarat
- 25 – Daman & Diu
- 26 – Dadra & Nagar Haveli
- 27 – Maharashtra
- 28 – Andhra Pradesh
- 29 – Karnataka
- 30 – Goa
- 31 – Lakshadweep
- 32 – Kerala
- 33 – Tamil Nadu
- 34 – Pondicherry
- 35 – Andaman & Nicobar Islands
XXXXXXXXXX – The next 10-digits are the PAN (Permanent Address Number) of the business owner or enterprise.
X – The next numerical digit denotes the number of verticals registered by the business owner or enterprise within the state. For example, Bablu Enterprise already has a registered GSTIN and plans to launch a vertical in another city in the state. The thirteenth digit of the current GSTIN of Bablu enterprise will be number 1, however, the new GSTIN generated for the upcoming vertical of Bablu enterprise will have number 2 as the thirteenth digit of the GSTIN number.
**Note – One can register a maximum of 35 business verticals in the state under their PAN card.
X – The fourteenth digit is alpha-numeric. It is generally denoted by the alphabet ‘Z’.
X – The last digit of the GSTIN is generally a check digit to detect errors. It is alpha-numeric in nature.
Benefits of GSTIN
There are several benefits that you can get after acquiring GSTIN –
- GSTIN offers recognition as a legal entity, ensuring customer attraction and growth.
- Flexibility and growth opportunity for interstate business operations.
- Opportunity for business enterprises to register on e-commerce websites.
- GSTIN boosts the sales and turnover of the business, proving the compliance of the business
- GSTIN helps in building trust with the suppliers, helping the enterprises to take products and services on credit.
Eligibility Criteria to Obtain GSTIN
- Indian or Foreign companies successfully carrying out taxable operations or trading services in the country are eligible for GSTIN.
- Any enterprise or business entity with an annual turnover of ₹40 Lakhs is eligible for GSTIN.
- Enterprises or business entities in the northeastern or hilly regions with an annual turnover of ₹10 Lakhs are eligible for GSTIN.
Documents Required for GSTIN Application
The documents required for the GSTIN application procedure –
- Passport-size photographs
- PAN Card of the business owner or enterprise
- Identity Proof – Aadhaar card, Voter ID, etc.
- Address Proof – Utility Bills, Rent agreement, etc.
- Bank account details
**Note – These are basic documents that are required in the GSTIN application procedure, the applicant might require submission of certain additional documents depending upon the business type.
How to Apply for GSTIN
One can apply for a GSTIN registration online or offline, as per their convenience or comfort –
Online Method
GST Portal
- Visit https://services.gst.gov.in/services/quicklinks/registration to initiate the GSTIN registration online
- Select the ‘New Registration’ option. The GST-REG-01 (application form) is divided into two parts
- Part A requires basic information about the applicant like name, mobile number, address, etc. Fill in all the details to proceed with the application form
- An OTP will be sent to the registered contact details. Enter the OTP to complete the verification process
- Once the verification procedure is completed, the applicant is allotted an Application Reference Number (ARN) on their registered contact details
- One can continue with the Part B of the application form by logging in to the portal using the ARN
- Upload the documents and click on ‘Submit’
- Upon submission of the form, an OTP will be sent to the Aadhar-linked mobile number
- Enter the OTP to complete the application procedure
Offline Method
GST Seva Kendra
- Find the closest government-assigned GST Seva Kendra
- Enquire about the GSTIN application form from the concerned executive
- Fill in all the details and submit the form to the executive along with mandatory documents.
The GST department officer takes 3-4 working days to assess the online and offline application forms.
In case, the application is approved, the applicant will receive Form GST REG 06 (Certificate of GSTIN Registration). If the applicant receives GST-REG-05, it means that your GSTIN application has been duly rejected. One can read the rejection certificate to understand the reasons.
In situations, where there is a requirement for additional documents or information, the GST officer issues GST-REG-03. The certificate mentions the list of documents required to verify the information. The applicant is granted a maximum of 5-7 working days to submit the required documents to continue the application procedure.
GSTIN Helpline
One can write their complaints, grievances, feedback, or queries regarding GSTIN and send them to helpdesk@gst.gov.in or call on the toll-free number 1800-103-4786.
FAQs
1. Are GSTN and GSTIN same?
GSTN refers to Goods and Services Tax Network as a platform that manages the smooth functioning of the IT systems of all taxpayers, whereas GSTIN is referred to as Goods and Services Tax Identification Number that is allotted to every taxpayer to avoid any discrepancies in the database.
2. Can I have unlimited GSTIN registered under my name?
A business enterprise or entity can avail a maximum of 35 GSTIN registered under their name in a state.
3. I want to apply for a GSTIN, but I have lost my PAN card. Can I apply for GSTIN using my Aadhar card?
GSTIN uses the PAN card number to ensure the uniqueness and authenticity of the code. In situations, where the applicant does not have a PAN card, the application procedure is incomplete. The applicant will have to first apply for a PAN card and then commence the GSTIN application procedure. One can use an Aadhar card instead of a PAN card for the GSTIN application procedure.
4. How long does it take to get a GSTIN registration certificate?
After the submission of the application, it generally takes 5-7 business days to receive Form GST REG 06 i.e Certificate of registration.
5. What are the fees and charges involved in the GSTIN application and registration procedure?
The GSTIN registration and application procedure is free of cost.
