GSTIN format explained: what the 15 characters mean
A GSTIN (GST Identification Number) has 15 characters. Characters 1–2 are the state code, 3–12 are the business’s PAN, 13 is the entity number for that PAN in the state, 14 is “Z” by default, and 15 is a check character used to catch typing mistakes.
The 15 characters
| Position | Example | Meaning |
|---|---|---|
| 1–2 | 24 | State code (24 = Gujarat) |
| 3–12 | ABCDE1234F | PAN of the business or proprietor |
| 13 | 1 | Entity number: 1 for the first registration under that PAN in the state, then 2, 3 … and letters |
| 14 | Z | “Z” by default |
| 15 | 5 | Check character (a letter or digit) calculated from the other 14 |
Common state codes
07 Delhi · 08 Rajasthan · 09 Uttar Pradesh · 19 West Bengal · 24 Gujarat · 27 Maharashtra · 29 Karnataka · 33 Tamil Nadu · 36 Telangana.
A quick check: the state code should match the state on the invoice and the business address. A Surat supplier invoicing from a Gujarat registration should have a GSTIN starting with 24.
What the format can’t tell you
A correctly formatted GSTIN can still be cancelled, belong to a different business, or be mistyped in a way that happens to look valid. Always search the number to see its real status and name. See how to check a GST number.
Questions people ask
Is the PAN inside the GSTIN?
Yes. Characters 3 to 12 of a GSTIN are the PAN of the business (or of the proprietor, for a sole proprietorship).
Can one business have more than one GSTIN?
Yes. A business registers separately in each state where it operates, and can have more than one registration in a state. The 13th character tells them apart.
What is the last character of a GSTIN?
It is a check character calculated from the first 14. It helps catch typing mistakes, but a number that passes the check can still be cancelled or belong to someone else.