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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. 07AAAAA1234A1Z1

  • 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

  1. GST - Goods and Services Tax, India
  2. GST Registration & Migration
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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