GST Number: Overview
Each GST registered taxpayer is assigned a 15-digit identification number. This can be expressed in the following way:
- The first two digits represent the state code. States have their own codes. Kerala has a state code of 32, while Tamil Nadu has a state code of 33
- This is the PAN of the GST registered taxpayer
- The thirteenth digit, called the entity code, is determined by the number of registrations in a state
- Default, the penultimate number will be the letter ‘Z’
A number or alphabet may be the last digit. This is called a check code.
When applying for GST registration, it is important to provide your Aadhaar number
The Goods and Services Tax clearance will be granted to businesses that provide an Aadhaar number when registering. CBIC announced that Aadhaar identification will become mandatory for GST registration beginning August 21, 2020.
Furthermore, a GST registration will need to be physically verified if a business does not provide an Aadhaar number. Aadhaar identification for new taxpayers was approved by the GST Council at its 39th meeting on March 14, 2020.
In the absence of a notification, a person opting for Aadhaar authentication for new GST registration will receive it within three working days and will not have to wait for physical verification. According to sources, applicants who do not opt for Aadhaar authentication for GST registration will be permitted it only after physical verification of their business location or document verification, which might take up to 21 working days or more if a notice is issued.
What is an Aadhaar Number and How to Obtain it?
UIDAI (“Authority”) provides Aadhaar numbers to residents of India who have completed the verification procedure. An Aadhaar number can be obtained by anyone who is a resident of India, regardless of age or gender. During the free enrollment process, participants must provide minimum demographic and biometric information. Due to the uniqueness being obtained through the de-duplication of demographic and biometric attributes, a person only needs to enroll for Aadhaar once, and only one Aadhaar will be created for that person.
Enrolment requires going to an enrolment center, filling out an enrolment form, getting the demographic and biometric data collected, providing proof of identity and address papers, and receiving an acknowledgment slip with an enrolment ID. Any corrections can be made within 96 hours of enrolment by bringing the acknowledgment slip to the enrolment center. By providing your Aadhaar number or Enrolment ID, you can download an electronic version of your Aadhaar. Do note that the downloaded Aadhaar is equally valid as the original Aadhaar.