GSTIN Number Format

The GSTIN for different taxpayers has been made  unique to identify different type and category of taxpayers , for Normal Taxpayer, Casual Tax Payer, SEZ, TDS, UIN etc. Following are some formats which a GSTIN can take.

• The state code is followed by the 10 digit PAN number (For TDS, it can be either PAN or TAN) followed by another 3 alpha numeric digits. Sample GSTIN for Normal Taxpayer, Composition Taxpayer, Casual Taxpayer etc. : 
              e.g.  07AAAAA1234A1 Z1
  
  

• For Non-resident Foreign Taxpayers or Non-resident online service provider,  the state code is followed by 2 digit year, 3 digit country code and 5 digit serial number per year and another 3 alpha numeric digits . Sample GSTIN for Non-resident Foreign Taxpayers and Non-resident online service provider :  

                                     e.g. 0717USA12345NF1 

• For UN Bodies, Embassies etc. and other notified persons, the term used is UIN. For the UIN, The state code is followed by two digit year, 3 digit country code and 5 digit serial number and another 3 digit of alpha numeric character. Sample UIN for Embassies, UN Bodies and other notified person etc.: 

                                     e.g.  0717AUS12345UN1