India GSTIN number guide
Goods and Services Tax Identification Number (GSTIN)
GSTIN stands for Goods and Services Tax Identification Number. It is a unique alphanumeric identifier assigned to businesses registered under the Goods and Services Tax (GST) regime in India. The GSTIN is crucial for businesses to engage in GST-related transactions and compliance.
Following are the details of the GSTIN format
- 1st 2 digits: This is the state code as per the Indian Census 2011
- Next 10 digits:This is the PAN of the business entity.
- 13th digit: This denotes the serial number of registrations the business entity has for business verticals in the state, under the same PAN. It can range from 1-9 for businesses with up to 9 business vertical registrations in the state and for more than 9 registrations, from A-Z.
- 14th digit:This will be ‘Z’ by default.
- 15th digit: This digit denotes a ‘checksum’. It may be an alphabet or a number.
- Special Code 99 for 'Other Country'
- Special Code 97 for 'Other Terrritory'
Permanent Account Number (PAN)
In India, the official term for TIN is Permanent Account Number (PAN). The legal authority governing the allocation and utilization of PAN is outlined in Section 139A of the Income-tax Act, 1961, with detailed regulations specified in Rule 114 of the Income Tax Rules, 1961. PAN is a ten-digit alphanumeric identifier, presented as a laminated card, issued by the Income Tax Department to any "person" upon application or as allocated by the department without one. It is not obligatory for all residents or nationals but is mandatory for individuals or entities with taxable income. Once assigned, PAN remains unchanged indefinitely.
To obtain PAN, individuals or entities apply to either UTI or NSDL, who process the applications on behalf of the Income Tax Department. PAN serves the sole purpose of facilitating Income Tax-related matters.
A typical PAN is AFZPK7190K.
- First three characters i.e. "AFZ" in the above PAN are alphabetic series running from AAA to ZZZ.
- Fourth character of PAN represents the status of PAN holder i.e. "P" in the above PAN represents the status of the PAN holder.
- "P" stands for Individual,
- "F" stands for Firm,
- "C" stands for Company,
- "H" stands for HUF,
- "A" stands for AOP,
- "T" stands for TRUST
- “B” stands for Body of Individuals
- “L” stands for Local Authority
- “J” stands for Artificial Juridical Person
- “G” stands for Government
- Fifth character i.e. "K" in the above PAN represents first character of the PAN holder's last name/surname.
- Next four characters i.e. "7190" in the above PAN are sequential number running from 0001 to 9999. Last character i.e. "K" in the above PAN is an alphabetic check digit.
Example : AACCG0527D
Where to find PAN ? PAN can be found on PAN card or PAN allotment letter
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| PAN card |
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Frequently Asked Questions
My company's PAN was flagged as inoperative even though we are a foreign entity — do we need to link Aadhaar?
No. Non-residents under the Income Tax Act and individuals who are not citizens of India are explicitly exempt from the PAN–Aadhaar linking requirement under Section 139AA. Foreign entities and NRIs whose PANs were wrongly marked inoperative after the June 30, 2023 deadline must submit their residential status proof — typically the last three years' ITR filed as a non-resident, or a formal intimation — to their Jurisdictional Assessing Officer (JAO) to restore PAN operativity. Until the PAN is restored, Indian payers will deduct TDS at the higher rate under Section 206AA/206CC, and pending refunds will be withheld. [1] [2]
A foreign company wants to supply goods at a trade exhibition in India for 60 days — what GSTIN do they need, and what is the advance tax trap?
A foreign company making occasional taxable supplies in India without a fixed place of business must register as a Non-Resident Taxable Person (NRTP) on the GST portal before commencing any supply. The registration is valid for up to 90 days (extendable once by 90 days). Critically, the GST portal will not generate an Application Reference Number (ARN) — and therefore no provisional GSTIN — until the applicant deposits advance tax equal to the estimated GST liability for the entire registration period. This upfront payment blocks many foreign exhibitors and event suppliers who are unaware of the requirement. NRTPs also cannot claim Input Tax Credit on inward supplies. [3] [4]
As a foreign SaaS or digital services company, do I need a GSTIN to sell to Indian customers, and is there a turnover threshold?
Yes — and there is no threshold exemption. Foreign companies supplying Online Information and Database Access or Retrieval (OIDAR) services (which includes SaaS, cloud computing, e-learning, digital content, and online advertising) to non-taxable Indian recipients must register under GST using Form GST REG-10, regardless of turnover. The applicable rate is 18% IGST. Registrants receive a GSTIN with state code "99" (Other Country) and must file Form GSTR-5A monthly by the 20th of the following month. No Input Tax Credit is available. Note: India's 2% Equalisation Levy on digital e-commerce transactions was abolished effective August 1, 2024, and the 6% levy on online advertising was scrapped from April 1, 2025 — OIDAR GST is the primary obligation now. [5] [6]
Our Indian customer is withholding 20% TDS from our invoice even though a tax treaty gives us a lower rate — is that correct?
Not necessarily. Under Section 206AA of the Income Tax Act, an Indian payer must deduct TDS at 20% (or the applicable rate, whichever is higher) if the foreign recipient does not furnish a valid Indian PAN. However, the Supreme Court of India has ruled that when a Double Taxation Avoidance Agreement (DTAA) applies, the beneficial treaty rate prevails over the 20% domestic rate — even without an Indian PAN. To claim the lower DTAA rate, the foreign company must provide a Tax Residency Certificate (TRC) from its home country, a completed Form 10F, and declarations on beneficial ownership and absence of a Permanent Establishment in India. Without these documents, the 20% deduction stands and the excess can only be reclaimed via an ITR filing. [7] [8]
Our B2B e-invoice was rejected by the IRP with error code 2295 or 2150 — what does this mean and how do we fix it?
Both error codes indicate an Invoice Reference Number (IRN) conflict. Error 2150 means the exact invoice has already been registered on an IRP and an IRN exists — you cannot regenerate an IRN for the same invoice. Error 2295 means an IRN for the same invoice was registered on a different IRP portal. In both cases the original IRN remains valid; retrieve it from the e-invoice portal using your GSTIN and invoice number rather than re-submitting. A separate common rejection from April 1, 2025 affects companies with Aggregate Annual Turnover (AATO) of ₹10 crore and above: the IRP will reject any invoice reported more than 30 days after the invoice date with no override available, meaning backdating or late uploads for such taxpayers are permanently blocked. [9] [10]
