A GSTIN has 15 characters. The first 2 digits are the state code, the next 10 characters are the PAN of the business, the 13th character is the entity number for registrations under the same PAN in that state, the 14th is the letter Z by default, and the 15th is a check character that catches typing errors. So a GSTIN starting with 27 belongs to a registration in Maharashtra, and characters 3 to 12 give you the PAN.
The five parts of a GSTIN
Take the layout 27 ABCDE1234F 1 Z 5. This is a made-up example to show the structure, not a real registration.
| Position | In the example | Meaning |
|---|---|---|
| 1 to 2 | 27 | State code. 27 is Maharashtra. |
| 3 to 12 | ABCDE1234F | PAN of the business or, for a proprietorship, of the owner. |
| 13 | 1 | Entity number: counts the registrations taken under the same PAN in the same state. It runs from 1 to 9 and then uses letters. |
| 14 | Z | The letter Z by default. |
| 15 | 5 | Check character, a digit or a letter, calculated from the first 14 characters. |
A few special registrations, such as tax deductors, UN bodies and embassies, and some non-resident suppliers, are given IDs that do not follow exactly this layout. For an ordinary Indian business, the layout above applies.
State codes for major states
The first two digits show the state or union territory where the registration was taken.
| Code | State |
|---|---|
| 03 | Punjab |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 19 | West Bengal |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 27 | Maharashtra |
| 29 | Karnataka |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 36 | Telangana |
The GST portal has the full list of state and union territory codes.
A business with offices in several states has a separate GSTIN for each state. All of them carry the same PAN in positions 3 to 12; only the state code, the entity number and the check character differ.
What the PAN part tells you
Characters 3 to 12 are the PAN. The fourth letter of a PAN shows the type of holder, which helps you cross-check the constitution the business has told you.
| Fourth letter of the PAN | Type of holder |
|---|---|
| P | Individual (a proprietor uses his or her own PAN) |
| C | Company |
| F | Firm, including a partnership firm or LLP |
| H | Hindu Undivided Family |
| T | Trust |
| A | Association of persons |
| G | Government |
If a buyer says it is a private limited company but the fourth letter of the PAN inside its GSTIN is P, ask why. It may be a proprietor's registration being passed off as a company's.
What the check character can and cannot do
The 15th character is worked out from the other 14 by a fixed formula. If one character is typed wrongly, the check character usually no longer fits, and software can reject the number at once. That is why billing software and lookup tools flag many typing mistakes immediately.
A correct check character only shows that the number is well formed. It does not show that the registration exists or is active. For that, verify the GSTIN on the GST portal or start with the free GST lookup.
Quick checks you can do by reading the number
- Count the characters. There must be exactly 15, with no spaces.
- The first two must be digits and must be a real state code.
- The state code should fit the address on the invoice. See how to spot a fake GST number or invoice.
- Characters 3 to 12 should match the PAN on the buyer's PAN card, cheque or other documents.
- The 14th character is normally Z.
Frequently asked questions
How many characters does a GSTIN have?
Fifteen: a 2-digit state code, a 10-character PAN, one entity number, the letter Z by default and one check character.
Is a GSTIN the same as a PAN?
No. The PAN is issued by the Income Tax Department and has 10 characters. A GSTIN contains the PAN in positions 3 to 12, with a state code before it and three more characters after it.
Can one business have more than one GSTIN?
Yes. A business needs a separate registration in each state from which it makes taxable supplies, so one PAN can have several GSTINs. The entity number also allows more than one registration under the same PAN within a state.
What does the Z in a GSTIN mean?
The 14th character is Z by default. It carries no information about the business.
Does a correctly formatted GSTIN mean the business is genuine?
No. The format and check character only show that the number is well formed. Confirm the name and status on the GST portal.
This guide is general information for Indian businesses, not legal or tax advice. GST data shown by any tool comes from public records and should be confirmed on the GST portal before you act on it.