Definition
GST Identification Number.
15-digit unique number for GST registered persons.
Statutory Definition
GST Law.
Etymology & Origin
Created alongside the GST regime in 2017 to replace state-specific TIN/VAT numbers and central Excise/Service Tax registration numbers with a single, PAN-based national registry.
Full Legal Analysis
A Goods and Services Tax Identification Number (GSTIN) is a state-wise, PAN-based 15-digit unique identification number allotted to every registered person under the GST regime.
The structure is standardized: the first two digits represent the State Code, the next 10 digits are the taxpayer's PAN, the 13th digit represents the entity number of the same PAN holder in the state, the 14th is 'Z' by default, and the 15th is a checksum digit.
Without a GSTIN, a business cannot legally collect GST from its customers nor can it claim Input Tax Credit on its purchases. It is mandatory to display the GSTIN on all tax invoices and prominently at all places of business.
The validity of an invoice for claiming ITC is entirely dependent on the accurate mention of both the supplier's and recipient's GSTINs on the document.
Advocates handling commercial contracts often insist on the inclusion of 'GST compliance clauses' requiring counterparties to maintain active GSTINs to protect the client's input tax credit.
This Term in Indian Statutes
Central Goods and Services Tax Act, 2017, 2017
"Procedure for registration under GST."
The statutory process resulting in the issuance of a GSTIN.
