GSTin Single Tax Identification Number

GSTIN, short for Goods and Services Tax Identification Number is a unique 15-digit identification number assigned to each taxpayer, primarily dealers and suppliers or other business entities registered under the GST regime.

Getting GSTIN and registering for GST is completely free of charge. Before the introduction of GST, all dealers registered under the state VAT legislation were issued a unique TIN number by the respective state tax authorities; GSTIN replaced the same one. Business entities registered under the GST are now provided with a unique identification number known as the GSTIN.

Format of GSTIN

The GSTIN is based on the State and the PAN number of the applicant. It looks something like this:

Part 1: This number corresponds to the State that the entity is present in

Part 2: These numbers correspond to the PAN number of the applicant

Part 3: This is the number of registrations done by the applicant within the state

Part 4: This is a default digit and is always kept at Z

Part 5: This is the check code to detect errors. It could either be a number or an alphabet

This is the basic format of a GSTIN Number.

How to apply for a GSTIN?

As stated earlier, registering for GST and obtaining your GSTIN is free of cost. You can conveniently register for GST on the online GST Portal. Here are the steps to follow:

• Log on to the common GST Portal. Click on the ‘Services’ tab and hover over ‘Registration’. Here, select the ‘New Registration’ button.
• Once the page loads, pick 'New Registration' and fill out the information carefully in the given blanks. Please take care to input information in all fields marked with a red dot, as this information is mandatory. Make sure to type your email ID and phone number carefully as you obtain an OTP on both of them.
• When you have filled in, click on 'Proceed.' Then, type the two OTPs that you got on your email ID and phone number, respectively. You have a window of 10 minutes to do this, after which the OTP expires and must be regenerated.
• A TRN or temporary reference number will be shown on the device. Remember this, and then go back to the home page, press the 'Resources' button, hover over the 'Registration' tab and then click the 'Current Registration' key.
• This time, when the form is sent to you, press 'Temporary Reference Number' instead of 'New Registration.' Enter the TRN and CAPTCHA code as well as the new OTP that is sent to you.
• You will now be directed to the 'My Saved Application' page, where you will be able to access a form that you must complete and submit within 15 days. The form has 10 sections, so once you open it, be sure to fill in the details in each section and affix scanned copies of your bank account number, IFSC code, proof of incorporation, etc.
• Next, you have to fill in the enrolment form. Once again, make sure that you provide information for all fields that are mandatory. Then click the 'Save and Continue' button. In the same way, fill in the details that are mandatory as set out in the 'Business' and 'Promoters/Partners' tabs while providing proof of constitution.
• Finally, provide information under the 'Authorized Signatory' section. If you're interested in e-signing a form, be sure to use the signatory's mobile number and email ID. Similarly, to sign via DSC, ensure that the PAN of the signatory is linked to the DSC.
• Then continue to fill in the rest of the tabs, namely 'Primary Place of Business,' 'Goods and Services,' 'Bank Accounts,' etc., using data from relevant documents such as the first page of the Passbook or bank statement and proof of the primary place of business.
• An important aspect is the digital sign-up of your application via e-signing, DSC or EVC. This is mandatory for companies and LLPs, and the signature of the authorised signatory, as indicated in the registration form, must be used. Then you can submit your request.
• You will receive an Application Reference Number or ARN on your mobile number and email ID shortly thereafter to help you track your application.
• Once the application has been accepted by the GST officer, you will be assigned a unique GSTIN for your company. You will be advised via e-mail and a text message. You will also be presented with a temporary username and password that you will use to log in. When you do this, click on the First Time Login' button to create your own username and set a new password.
• After 3–5 days, you can download your registration certificate by heading to the 'Services' page. To do so, click on 'User Services' and then on 'View or Download Certificates.'

What are the documents required to apply for a GSTIN?

You generally require the following documents while applying for the GSTIN: 

• Photographs
• Constitution of taxpayer
• Proof(s) of the location of the business
• Bank account details
• Authorization form

How to apply for GSTIN at a GST Seva Kendra?

You can also register for GSTIN directly at your closest GST Seva Kendra. The government has set up a plethora of support centres or "Seva Kendras'' to promote anything pertaining to GST and to make it simpler for taxpayers. The government has set up the Seva Kendras to encourage the relocation of many taxpayers to the GST. It is largely beneficial for taxpayer individuals who do not have access to, or have no idea how to make use of the online GST portal.

Verification and Validation of GST

Once you receive your GSTIN, it is prudent to verify that all your details have been entered correctly against your account. This prevents any issues in the future. Also, many fraudulent firms offer GST Registration for gullible firms and give them fake GSTIN. So, one should verify and validate their GSTIN on the GST Portal to avoid any future problems. Here is how you can do it

• Log in to the GST Portal.
• Look for the “Search Taxpayer” option on the menu bar.
• In the box, enter the GSTIN you wish to verify. 
• Enter the captcha code shown on the screen.
• If the given GSTIN is a valid GST registered business as per the regulations of GST, the following details will be in front of you in seconds
• GSTIN Status
• Registration Date
• Type of Business Structure: Company, Sole proprietorship
• Type of Taxpayer; Regular Taxpayer, Composition, SEZ unit

• If the entered GSTIN is an invalid one, the website will display a message saying “error”

What are the benefits of registering for GST and getting a GSTIN?

GST brings all the business entities in the country under a single umbrella to facilitate a transparent tax regime. It also gives the following benefits to the businesses and its owners;

• Legal identification for an organisation as a provider of products or services. This in essence, tends to draw more buyers and raise business.
• Give businesses a better competitive edge over other small businesses, as it becomes easier to avail business loans.
• An individual with GSTIN can avail input credit on their own transactions and input services.
• No limits on intrastate transactions (it will be treated as casual taxable persons). The future demand for small and medium-sized businesses thus reaches the next level
• You may either register on e-commerce sites or open your own ecommerce website. This will further expand the breadth of business for a licenced individual.
• GST registration will make sure that the company is compliant (because most returns are automated). This will result in a stronger GST rating for the company and help improve their overall market across the country.

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