GST & indirect tax

What Is a GST Number (GSTIN)? Format, State Codes and How to Search and Verify One

What is a GST number (GSTIN)? Decode its 15 characters, see every state code, search a GSTIN or PAN on gst.gov.in and spot fake or cancelled numbers in 2026.

Photo of Sumeet YadavEdited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Updated October 2026 Verified against official sources 9 October 2026 17 min read
What is a GST number (GSTIN) — MSMETOOLS guide cover
Contents (11)
  1. 1. What is a GST number (GSTIN)?
  2. 2. The GSTIN format decoded: all 15 characters
  3. 3. GST state code list
  4. 4. How to search a GST number on gst.gov.in
  5. 5. How to verify a GST number before you pay a supplier
  6. 6. Fake GST numbers: red flags and what to do
  7. 7. GSTIN status: Active, Suspended and Cancelled
  8. 8. GSTIN vs TRN, ARN, Temporary ID and enrolment numbers
  9. 9. Can a GST number change?
  10. 10. Where your own GSTIN must appear
  11. 11. What to do next

A GST number is the first thing a customer, supplier, bank or marketplace asks for once your business is registered under GST — and the first thing you should check before paying a new supplier. This guide explains what a GSTIN is, decodes each of its 15 characters, lists every state code, shows how to search and verify a GST number or PAN on the official portal, and covers the warning signs of a fake, suspended or cancelled registration. Portal steps and rules were checked on gst.gov.in and the CBIC tax repository in October 2026.

Quick answer

A GST number (GSTIN) is the 15-character Goods and Services Tax Identification Number issued when a GST registration is approved. It reads as 2-digit state code + 10-character PAN + 2-character entity code + 1 check character. To verify one, open gst.gov.in → Search Taxpayer → Search by GSTIN/UIN — no login is needed.

  • One GSTIN per state for each PAN; more if you register business verticals separately

  • Free to search on the official portal — by GSTIN, by PAN, by temporary ID

  • Check legal name, state, status (Active / Suspended / Cancelled) and return filing before you pay

  • Your GSTIN must appear on every tax invoice and on the name board of every place of business

  • A GSTIN taken on your PAN without consent can be reported from the Search by PAN page

What is a GST number (GSTIN)?

GSTIN stands for Goods and Services Tax Identification Number. When the GST portal approves a registration, it allots this 15-character number along with a registration certificate in FORM GST REG-06. From that moment it is the business's tax identity: it goes on every tax invoice, every e-way bill and e-invoice, every return and every payment challan, and it is the key your buyers use to claim input tax credit (ITC) on what they buy from you.

Registration under GST is PAN-based and state-specific. A legal entity — a proprietor, a partnership firm, an LLP or a company — gets one GSTIN for each state or union territory where it must register. A trader in Surat who opens a branch in Mumbai holds two GSTINs, one starting 24 and one starting 27, with the same PAN in the middle. Within one state, a business can also take more than one registration for separate places of business or business verticals, and each gets its own GSTIN.

Some bodies get a UIN (Unique Identity Number) instead of a GSTIN — UN agencies, embassies and other notified persons who claim refunds of tax paid on their purchases. A UIN is searched on the same screen as a GSTIN. If you are at the stage of applying, our GST registration guide covers who must register, the documents and the timelines.

The GSTIN format decoded: all 15 characters

The GST Council's registration flyer describes the structure in four parts: the first two digits are the state code, the next ten are the PAN of the legal entity, the next two are the entity code, and the last is a check digit. In practice the two entity characters work like this: the 13th shows how many registrations the same PAN holds in that state (1 for the first, 2 for the second, then up to 9 and on to letters), and the 14th is the letter Z by default.

PositionExample: 27ABCDE1234F1Z0What it tells you
1–227State or UT code — 27 is Maharashtra
3–12ABCDE1234FThe PAN of the registered person
6 (4th character of the PAN)EThe PAN holder's type — for example P for an individual, C for a company, F for a firm, T for a trust
131Registration number for this PAN in this state (1–9, then A–Z)
14ZDefault letter
150Check character, calculated from the first 14

The example above is made up to show the layout; it is not a real registration. The check character is calculated from the first 14 characters, so a single typo — a 0 typed as O, two digits swapped — almost always produces a number the portal rejects as invalid. That is why billing and accounting software can flag a wrong GSTIN at entry, before a mistake reaches your returns.

Reading the PAN inside the GSTIN tells you more than people expect. The PAN's fourth character shows the type of holder, so a GSTIN with P in sixth place belongs to an individual — usually a proprietorship — while C means a company and F a firm. If a supplier's letterhead says "Private Limited" but the GSTIN's sixth character is P, ask why. Our guide to PAN for business explains the PAN format in full.

Traders and buyers among heaps of limes and fruit under tarpaulins at an Indian wholesale market
Before you pay a new wholesale supplier, search their GSTIN — your input tax credit depends on their registration and filing.· Image: kg.abhi (CC BY 2.0)

GST state code list

The first two digits of every GSTIN identify the state or union territory of registration. The same codes are used for place of supply on invoices and e-way bills. The list below follows the state code master published on the government e-invoice portal.

CodeState / UTCodeState / UT
01Jammu and Kashmir20Jharkhand
02Himachal Pradesh21Odisha
03Punjab22Chhattisgarh
04Chandigarh23Madhya Pradesh
05Uttarakhand24Gujarat
06Haryana25Daman and Diu (older registrations)
07Delhi26Dadra and Nagar Haveli and Daman and Diu
08Rajasthan27Maharashtra
09Uttar Pradesh29Karnataka
10Bihar30Goa
11Sikkim31Lakshadweep
12Arunachal Pradesh32Kerala
13Nagaland33Tamil Nadu
14Manipur34Puducherry
15Mizoram35Andaman and Nicobar Islands
16Tripura36Telangana
17Meghalaya37Andhra Pradesh
18Assam38Ladakh
19West Bengal97Other Territory

Code 28 belonged to undivided Andhra Pradesh and does not appear on the current master; Andhra Pradesh registrations use 37 and Telangana 36. Code 96 is used for foreign countries in place-of-supply fields, not in GSTINs. If an invoice shows a GSTIN beginning 27 but the supplier's address is in Karnataka, either the supplier is billing from a Maharashtra registration — which should be explained — or something is wrong.

How to search a GST number on gst.gov.in

The official search is free, needs no login, and is the only source that shows the live status of a registration. Third-party "GST search" sites copy this data, sometimes days late; use them for convenience if you like, but rely on the portal before you pay a large invoice.

Search a GSTIN on the GST portal

  1. 1

    Open the Search Taxpayer page

    Go to gst.gov.in and choose Search Taxpayer → Search by GSTIN/UIN.

    Search by GSTIN/UIN
  2. 2

    Enter the GSTIN and captcha

    Type the 15-character GSTIN (or a UIN for embassies and UN bodies), fill the captcha and click Search. An 'invalid GSTIN' message means the number does not exist or is mistyped.

  3. 3

    Read the registration details

    Check the legal name, trade name, effective date of registration, constitution of business, GSTIN status, taxpayer type, jurisdiction, principal place of business and nature of business activities.

  4. 4

    Open the filing table

    Click Show Filing Table, choose a financial year and check that GSTR-1 and GSTR-3B are being filed. Show Return Filing Frequency tells you whether the supplier files monthly or quarterly.

  5. 5

    Log in for more, if you are registered

    After login the same search also shows the names of proprietors, partners or directors, contact details, annual aggregate turnover band, e-way bill history and the share of tax paid in cash.

    Tip: Save a screenshot or PDF of the result with the date — it is useful evidence if your ITC on that supplier is questioned later.

Search by PAN

Search Taxpayer → Search by PAN returns every GSTIN registered against a PAN across all states, with the status of each. It is the fastest way to find a supplier's GSTIN when you have only their PAN, and the fastest way to check whether someone has registered a GSTIN on your own PAN without your knowledge. Clicking any GSTIN in the list opens its full Search by GSTIN result.

Other searches on the portal

The portal also offers Search by Temporary ID — for persons who are not registered but hold a temporary ID, for example to pay tax or claim a refund — and a search of taxpayers who have opted in or out of the composition scheme, which shows from when a business moved into or out of composition. There is no official search by business name; the free-text name searches you see online are run by private sites on copied data.

How to verify a GST number before you pay a supplier

Your ITC depends on your supplier being genuine and compliant. Section 16 of the CGST Act allows credit only when the invoice appears in your GSTR-2B and the supplier has actually paid the tax, so a fake or non-filing supplier costs you the credit even if you paid them in full. A five-minute check on the portal, repeated before large payments, is cheaper than an ITC reversal with interest at 18% a year. Our guide to input tax credit sets out every condition.

Verify a supplier's GSTIN

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Fake GST numbers: red flags and what to do

A "fake GSTIN" is usually one of three things: a number that does not exist, a real number belonging to someone else, or a real registration created to issue invoices without supplying anything. The first is caught by the portal search. The other two need the checks above, and judgment.

Rule 21 of the CGST Rules lets officers cancel a registration where the person issues invoices without supplying goods or services, does not operate from the declared place of business, or claims credit in breach of section 16. Buyers who took credit on such invoices are routinely asked to reverse it. If you find you have been billed by a fake GSTIN, stop further payments, reverse any credit claimed in GSTR-3B, and keep the invoices, payment proofs and transport documents as evidence that the purchase was real.

If the problem is the other way round — someone has registered a GSTIN on your PAN — the portal has a remedy. On Search by PAN, select the GSTINs you do not recognise, enter your details, complete Aadhaar authentication by OTP, and submit a complaint against misuse of PAN. The complaint goes to the jurisdictional officer, and you get an ARN to track it under Services → Track Application Status. Do this as soon as you notice, because tax demands on that GSTIN will carry your PAN.

Hands cross-checking a printed bill against a calculator and handwritten notes
Match the GSTIN, legal name and state on every purchase bill against the GST portal record.· Image: mikecogh (CC BY-SA 2.0)

GSTIN status: Active, Suspended and Cancelled

The status field on the search result tells you whether the registration can be used today. Active means the registration is in force. Cancelled shows a date of cancellation; invoices dated after it are not valid tax invoices, and tax on them will not flow into your GSTR-2B.

Suspended is a halfway stage that often confuses buyers. Under Rule 21A, a registration is suspended when its holder applies for cancellation, when an officer starts cancellation proceedings, or when the system finds significant mismatches between the person's returns — for example, sales in GSTR-1 far above those in GSTR-3B. The holder gets a notice in FORM GST REG-31 and 30 days to explain. While suspended, the person must not issue tax invoices or charge tax, and the portal shows the suspension with its effective date. If the explanation is accepted, the suspension is revoked from the date it began.

Non-filing is the commonest route to cancellation. Rule 21 makes a registration liable to cancellation if a monthly filer misses returns for six continuous months, or a quarterly filer for two continuous tax periods. A supplier with a long gap in the filing table is therefore a supplier whose GSTIN may not be active for long.

If your own GSTIN has been cancelled by an officer, you can apply for revocation on the portal within the time allowed after the cancellation order, after filing the pending returns and paying the dues. Our guide to GST return filing covers catching up on missed returns.

GSTIN vs TRN, ARN, Temporary ID and enrolment numbers

Several other 15-character numbers look like a GSTIN and confuse people searching for one.

Numbers that look like a GSTIN

GSTIN

Who gets it

Registered taxpayers

What it is for

Tax identity on invoices, returns and payments

UIN

Who gets it

UN bodies, embassies, notified persons

What it is for

Claiming refunds of tax paid on purchases

TRN (Temporary Reference Number)

Who gets it

Applicants for registration

What it is for

Opening and completing a new registration application after Part A

ARN (Application Reference Number)

Who gets it

Anyone who submits an application

What it is for

Tracking the application's status

Temporary ID

Who gets it

Unregistered persons who must pay tax or claim a refund

What it is for

One-off payments and refunds

TRANSIN (Transporter ID)

Who gets it

Transporters not registered under GST

What it is for

Being assigned e-way bills; built on state code, PAN and a check digit

Enrolment number

Who gets it

Unregistered sellers supplying goods within one state through e-commerce platforms

What it is for

Selling on marketplaces without registration, after PAN validation

The TRN is generated after you complete Part A of the registration form and verify your mobile and email by OTP; it lets you return to the application without a login, and the application must be completed within 15 days or the TRN lapses. The ARN appears once the full application is submitted. The GSTIN is issued only when the application is approved. A business quoting a TRN or ARN as its GST number is not yet registered and cannot charge GST.

The enrolment number for e-commerce sellers came in from October 2023. A small seller below the registration limit who supplies goods only within one state through a marketplace can enrol on the GST portal with a validated PAN, under "Generate User Id for Unregistered Applicant", instead of taking full registration. The seller still cannot charge GST or make inter-state sales.

Can a GST number change?

A GSTIN stays the same for as long as the registration lasts, but it is tied to the PAN and the state, so changes to either mean a new number. Moving your shop from Pune to Nagpur, adding a godown, changing your trade name or bringing in a new partner is handled by amending the existing registration; the GSTIN does not change. Moving your principal place of business to another state is different: you need a fresh registration in the new state, with a new state code at the front, and you cancel the old one once you stop supplying from there.

A change in the legal entity also produces a new GSTIN. When a proprietorship is converted into a private limited company, or a partnership into an LLP, the new entity has its own PAN, so it must register afresh and the old registration is cancelled. The new entity can apply to transfer unused ITC from the old one when the business is transferred as a going concern. Tell customers and marketplaces your new GSTIN on the day it takes effect, because invoices issued on the old number after cancellation will not give your buyers credit.

Switching to a new GSTIN without losing credit

  1. 1

    Fix the switch-over date

    Choose the date the new state registration or new entity takes over the business.

  2. 2

    Get the new GSTIN first

    Apply early enough to have the new GSTIN and certificate before that date.

  3. 3

    Update invoices and profiles

    Start a new invoice series, and update marketplace, bank and customer records with the new number.

  4. 4

    Close the old registration

    File final returns on the old GSTIN and apply to cancel it. Invoices dated after its cancellation give buyers no credit.

Where your own GSTIN must appear

Once registered, you must display both the registration certificate and the GSTIN. Rule 18 requires the certificate to be displayed prominently at the principal place of business and every additional place of business, and the GSTIN to be shown on the name board at the entrance of each. Rule 46 requires your GSTIN on every tax invoice, along with the buyer's GSTIN if the buyer is registered. Your GSTIN also goes on bills of supply, credit and debit notes, delivery challans, e-way bills and e-invoices, and you should quote it on purchase orders so suppliers bill you correctly.

Typing a buyer's GSTIN wrongly is one of the commonest invoice errors. The buyer cannot see the credit, and the tax sits against an unrelated number. Correct it by amending the invoice in your next GSTR-1 rather than by issuing a fresh invoice. If you charge IGST instead of CGST and SGST because you used the wrong state code, the correction is a credit note and a fresh invoice. Our free invoice generator includes GSTIN and state-code fields to help avoid this.

What to do next

If you are about to pay a new supplier, search their GSTIN and PAN now and save the result. If you are registered, check that your GSTIN appears correctly on your name board, invoices and marketplace profiles, and run a Search by PAN on your own PAN once a year to confirm no one else has registered on it. Not registered yet? Start with our GST registration guide.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

A GST number, or GSTIN (Goods and Services Tax Identification Number), is the 15-character ID the GST portal gives a business when its registration is approved. The first two digits are the state code, the next ten are the business's PAN, the next two identify the registration, and the last is a check character. A business gets one GSTIN for each state where it is registered.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

  1. 1.Registration under GST Law (GST flyer) — GST Council / CBIC · accessed 9 October 2026
  2. 2.FAQs on Registration (CBIC FAQ manual) — CBIC · accessed 9 October 2026
  3. 3.Manual — Search Taxpayers using GSTIN/UIN — GSTN · accessed 9 October 2026
  4. 4.FAQs — Search Taxpayer — GSTN · accessed 9 October 2026
  5. 5.FAQs — Search Taxpayers using PAN — GSTN · accessed 9 October 2026
  6. 6.e-Invoice portal — Master codes (State Codes) — GSTN / NIC · accessed 9 October 2026
  7. 7.Rule 18 – CGST Rules, 2017 (display of GSTIN) — CBIC · accessed 9 October 2026
  8. 8.Rule 21 – CGST Rules, 2017 (cancellation) — CBIC · accessed 9 October 2026
  9. 9.Rule 21A – CGST Rules, 2017 (suspension) — CBIC · accessed 9 October 2026
  10. 10.Rule 46 – CGST Rules, 2017 (tax invoice) — CBIC · accessed 9 October 2026
  11. 11.E-way bill system — FAQ (TRANSIN / Transporter ID) — NIC / GSTN · accessed 9 October 2026
  12. 12.Facility of enrolment for supply of goods through e-commerce operators (GSTN advisory, 12 Oct 2023) — GSTN (reproduced by GST India Online) · accessed 9 October 2026
  13. 13.What is GSTIN? All you need to know about your 15-digit GSTIN — Razorpay · accessed 9 October 2026

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