What is GSTIN ?


 Know how to apply for GSTIN | What is GSTIN ?

Given the buzz around Goods and Services Tax, it is safe to say that GST has become the poster boy of Indian Economic Reforms. Various industry experts are coming up with impact studies of GST on different sectors, how GST is going to transform the way India does its business, how everything will align to the Digital India campaign of our government and how this is going to be one single value chain for all goods and services across India.

Most of these issues may not impact a regular business initially. However, one change which every taxpayer is going to face immediately will be in their tax identification number.

What is GSTIN?

So far, for any dealer registered under state VAT law, a unique TIN number is issued by the respective state tax authorities. Similarly, a service provider is assigned a service tax registration number by the Central Board of Excise and Custom (CBEC).

Going forward, in the new GST regime, all these taxpayers will get consolidated into one single platform for compliance and administration purposes and will be assigned registration under a single authority. The government has set up GSTN–a special purpose vehicle to provide the IT infrastructure necessary to support GST digitally. It is expected that 8 million taxpayers will be migrated from various platforms into GST. All of these businesses will be assigned a unique Goods and Services Tax Identification Number (GSTIN). But most are yet not aware of the new registration process and the identification number.

Proposed GST Identification Number (GSTIN)

Here’s a complete break-up of the proposed GST Identification Number. Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

The first two digits of this number will represent the state code as per Indian Census 2011
The next ten digits will be the PAN number of the taxpayer
The thirteenth digit will be assigned based on the number of registration within a state
The fourteenth digit will be Z by default
The last digit will be for check code

FORMAT OF GSTIN AS : 22 AAAAA0000A 1 Z A (state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number )

  • 22 – State Code as per Indian Census 2011
  • AAAAA0000A – PAN No
  • 1 – Entity no of the PAN holder in a State
  • Z – Alphabet ‘Z’ by default
  • A – Check sum Digit

How to Register on New GST Portal
Step 1 – Every Existing Taxpayer require to Visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
Step 2 – Now Please Click on “New User Login” and then Select the check box to confirm the Terms and press continue
Step 3 – Enter Provisional ID, Temporary Password & Captcha Received from your VAT Department and then press “LOGIN”
Step 4 – Enter Email ID , Mobile number and click Continue
Step 5 – OTP’s will be sent to your Email ID & Mobile no. Please Enter the OTP’s to the correspondent fields and Click Continue
Step 6 – Enter Username and password for the next time login
Step 7 – Enter Security Answers which will help you to reset the password incase if you forget your current password
Step 8 – GST Login credentials created successfully, Now visit again on GST Portal and then click on “Exiting User Login” and Re-enter with your login credentials
Step 9 – Please Follow Below Procedure for Further Instruction
Step 10 – Fill all Require Details, upload Require Documents and Click Save & Continue
Step 11 – Fill the Details of Proprietors/Partners of your Firm
Step 12 – Fill the all other require Details, Upload the related documents and Click Save & Continue
Step 13 – Fill the Complete Details of Authorized Signatory
Step 14 – Enter Details, upload documents and Click Save & Continue
Step 15 – Fill The Details of Principal place of business
Step 16 – Enter Commodity Details and Save & Continue
NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
Step 17 – Fill the Details of Bank account and upload document
Step 18 – Click Verification checkbox and submit with DSC
Note : Digitally signing using DSC is mandatory in case of LLP and Companies
Click the SUBMIT button to save the updated information and documents.
Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
Step 20 – Click Sign from the Pop-up window
Step 21 – Note: To view the details of your DSC, click the View Certificate button.
Step 22 – On successful submission it will show message on screen

NOTE : The success message is displayed after the validation of the DSC PIN. You will receive the acknowledgement in next 15 minutes on your registered email address and mobile number. Application Reference Number (ARN) receipt will be sent on your e-mail address and mobile number.