The GSTIN for different taxpayers has been made  unique to identify different type and category of taxpayers , for Normal Taxpayer, Casual Tax Payer, SEZ, TDS, UIN etc. Following are some formats which a GSTIN can take.

  • The state code is followed by the 10 digit PAN number (For TDS, it can be either PAN or TAN) followed by another 3 alpha numeric digits. Sample GSTIN for Normal Taxpayer, Composition Taxpayer, Casual Taxpayer etc. : 
                e.g.  07AAAAA1234A1 Z1

  • For Non-resident Foreign Taxpayers or Non-resident online service provider,  the state code is followed by 2 digit year, 3 digit country code and 5 digit serial number per year and another 3 alpha numeric digits . Sample GSTIN for Non-resident Foreign Taxpayers and Non-resident online service provider :  

                                     e.g. 0717USA12345NF1 

  • For UN Bodies, Embassies etc. and other notified persons, the term used is UIN. For the UIN, The state code is followed by two digit year, 3 digit country code and 5 digit serial number and another 3 digit of alpha numeric character. Sample UIN for Embassies, UN Bodies and other notified person etc.: 

                                     e.g.  0717AUS12345UN1

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.