GST Unique Identity Number (GSTIN)

Every taxpayer shall be issued PAN based GST Identification Number (GSTIN) State-wise. More than one GSTIN will be issued in the same State for different business verticals. The taxpayer may get separate GSTIN for the different business premises of the same business. The architecture of the GSTIN is given below:

Two alfa-digit fields have been provided for registration of different business verticals of the taxpayers in the same state. Hence more than 336 entities may be registered at the same PAN in one State.

First two digits represents state’s code which is based on the Census Code utilized by the Election Commissioner of India. Combination of Alfa-Numerical codes (1-9 and A-Z) are utilized to prescribe separate entities of the business vertical/premises of the taxpayers registered separately in the state. The last digit Check Sum is a form of redundancy check, used for error detection on identification numbers.

Deemed Registration

In case Registration or Unique Identification Number is granted in one GST Act like CGST Act or State GST Act or the UTGST Act and GSTIN is issued, it will be treated as if the registration has been granted under all the GST Act including IGST Act. The deemed Registration provision is made because taxpayers do not require to get registered separately in each of the GST Acts. Similarly, if registration is rejected due to any reason under any of CGST Act. or SGST or UTGST Act, it will be deemed rejected under other Acts also. The deeming provision has been made under sec. 26 of the CGST Act, 2017.
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