What is GSTIN & How to get GSTIN?

• GSTIN full form is Goods & Services Tax Identification number allotted uniquely to tax payers primarily on the basis of state and PAN.
• GSTIN is 15-digit identifier allotted to assessee for each and every procedure concerned with GST.
• First two digits represents state code as per Indian census 2011.
• Next 10 digits are PAN of the taxpayer/assessee.
• It is followed by thirteenth digit allotted on the basis of number of registrations in the state & fourteenth digit is z by default
• Lastly, fifteenth digit is the sum check code.
• GSTIN can be obtained by applying online on GST portal for registration under GST

Who are required to obtain registration under GST

• All businesses crossing basic exemption limit of Rupees Twenty Lakhs (Rs. 20 Lakhs)
• Businesses making Inter-state supply of Goods or Services i.e. from one state to another even if turnover is Nil
• E-commerce aggregator like amazon, flipkart, ola, uber, zomato, swiggy
• Supplier of Goods or Services through e-commerce aggregator/platform
• Other notified persons
• Agents of a supplier
• Input Service Distributor
• Person not having any fix place in India like Non-resident taxable person and casual taxable person

GST registration can be voluntarily obtained even if not falling under eligible list
GSTIN full form is Goods & Services Tax Identification number allotted uniquely to tax payers primarily on the basis of state and PAN.