GlossaryGST
GSTIN
Goods and Services Tax Identification Number
Definition
The 15-character identification number issued to each GST registration, which identifies the registered business on invoices and returns.
In plain language
Every GST registration has its own GSTIN. The number is built from the code of the state where the business is registered and the business’s PAN, followed by characters that distinguish registrations and check the number.
Because registration is state-wise, the GSTIN is what a business quotes on its invoices, in its returns and to customers who need to claim credit for the tax they paid.
Example
A business registered for GST in two states holds two GSTINs — one for each state — and both carry the same PAN.