What is GSTIN?
GSTIN (Goods and Services Tax Identification Number) is a unique 15-character alphanumeric code assigned to every GST-registered business in India. It is like a PAN card but specifically for GST. Every business that is required to register under GST receives a GSTIN.
Understanding the GSTIN Format
The 15-character GSTIN has a specific structure: Characters 1-2 = State code (e.g., 01 for Jammu & Kashmir, 27 for Maharashtra), Characters 3-12 = PAN of the business owner, Character 13 = Number of registrations in same state (usually 1), Character 14 = Z (default), Character 15 = Checksum digit.
Who Needs to Register for GST?
GST registration is mandatory for: (1) Businesses with aggregate annual turnover above ₹40 lakhs (goods) or ₹20 lakhs (services), (2) Those supplying goods/services in multiple states, (3) E-commerce sellers (regardless of turnover), (4) Businesses making inter-state supplies, (5) Casual taxable persons.
How to Apply for GST Registration Online
Apply at gstin.gov.in: (1) Visit GST Portal, (2) Click 'Register Now', (3) Select 'New Registration', (4) Fill Part A with PAN, mobile, and email for OTP, (5) Complete Part B with business details, address, and documents, (6) Upload documents (PAN, Aadhaar, address proof, bank statement), (7) Verify with DSC or Aadhaar OTP, (8) Submit — ARN generated in 15 minutes, GSTIN in 3-7 working days.