What Is a GST Number and How to Get One?

Understanding the GST Number (GSTIN)

A Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit alphanumeric identifier for taxpayers registered under India’s Goods and Services Tax framework. It identifies businesses across India for tax operations. Its standardized structure conveys specific information.

The first two digits of the GSTIN represent the state code where the business is registered. The next ten digits correspond to the Permanent Account Number (PAN) of the taxpayer, linking the GST registration to the business’s income tax identity. The thirteenth digit is an entity code, typically ‘1’ for the first registration in a state, incrementing for subsequent registrations.

The fourteenth digit is ‘Z’ by default, and the fifteenth is a checksum digit, which helps validate the entire GSTIN for accuracy. This comprehensive structure ensures that each GSTIN is distinct and provides immediate information about the taxpayer’s location and underlying identity. The GSTIN is fundamental for tax compliance, enabling businesses to claim input tax credits on purchases and to correctly file their tax returns.

Eligibility and Requirements for a GSTIN

Businesses and individuals must obtain a GSTIN under specific conditions to comply with India’s GST laws. One criterion is an annual aggregate turnover exceeding specific thresholds for goods or services. Businesses engaging in inter-state supply of goods or services also need a GSTIN, regardless of turnover. Operators of e-commerce platforms and their suppliers must also register for a GSTIN.

Applicants must gather specific information and documents before applying. Required documents include the Permanent Account Number (PAN) of the applicant or business and the Aadhaar number of the authorized signatory or proprietor. Proof of business registration, such as a Certificate of Incorporation or a Partnership Deed, is also necessary.

Proof of address for the principal place of business, which could be an electricity bill or a rent agreement, is required. Bank account details, including the account number and IFSC code, are required for financial transactions related to GST. A Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) is needed to authenticate the application.

The GSTIN Application Process

The GSTIN application process is primarily online, starting at the official Goods and Services Tax portal. Applicants select “New Registration” and provide basic details like the business’s legal name, PAN, mobile number, and email address. This generates a Temporary Reference Number (TRN) for subsequent access.

Using the TRN, applicants log back in to complete PART B of the application form. This comprehensive form requires specific details about the business, including information on promoters or partners, authorized signatories, and the principal place of business. Any additional places of business must also be declared. The form also includes sections for entering bank account details and providing specific information about the goods or services the business supplies.

During this phase, applicants must upload all the prepared supporting documents, such as proof of business registration and address proof, to the designated fields within the online form. Upon completion of the form and document uploads, the application requires verification through either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC), typically sent as an One-Time Password (OTP) to the registered mobile number or email.

Once verified, the application is submitted electronically. After submission, an Application Reference Number (ARN) is generated, which can be used to track the application’s status. Authorities may sometimes request clarifications or additional documents, and upon successful verification, the GSTIN, along with a registration certificate, is issued.