Glossary GST
GSTIN
Definition
A GSTIN is the 15-character number given to each GST registration in India: a 2-digit state code, the PAN, an entity number, usually Z, and a check character.
Example
Bansal Agencies in Jaipur gives you GSTIN 08ABCDE1234F1Z5 (made up). The 08 means Rajasthan, so a sale of ₹50,000 plus 18% GST from your Jaipur godown carries CGST ₹4,500 and SGST ₹4,500. If its GSTIN started with 09 (Uttar Pradesh) and goods were delivered there, the same bill would carry IGST ₹9,000.
GSTIN in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
Your own GSTIN goes in TallyPrime's company GST details, and each party's GSTIN, registration type and state go in its ledger. TallyPrime uses them to choose CGST/SGST or IGST and to sort sales into B2B or B2C in GST reports.
On your phoneIn Cashflow OS
Cashflow OS reads party GSTINs and states from Tally ledgers, and when you create a voucher from the phone, GST is worked out from the item and the party's state.
See how it works
Common misunderstandings
- Watch outSaving a party without its GSTIN, so B2B invoices fall into B2C and the buyer loses credit.
- Watch outNot checking the GSTIN's status on gst.gov.in; a cancelled GSTIN on a bill causes ITC trouble.
What a GSTIN is made of
Every GSTIN follows the same pattern, which is why you can check a lot just by reading it.
| Characters | What they show |
|---|---|
| 1–2 | State code (for example 08 Rajasthan, 27 Maharashtra, 07 Delhi) |
| 3–12 | The PAN of the business or proprietor |
| 13 | Entity number for registrations under the same PAN in the same state (1, 2 … then letters) |
| 14 | Usually the letter Z |
| 15 | Check character calculated from the first 14 |
A business with branches in three states holds three GSTINs, all carrying the same PAN in the middle. The full state list is in our GST state codes list.
Example
Take a made-up GSTIN 08ABCDE1234F1Z5. The 08 tells you the party is registered in Rajasthan. ABCDE1234F is the PAN. The 1 means it is the first registration under that PAN in Rajasthan. If you sell goods worth ₹1,00,000 plus 18% GST to this party from a Jaipur godown, both of you are in state 08, so the invoice carries CGST ₹9,000 and SGST ₹9,000. If the same goods go from Gujarat (24), the invoice carries IGST ₹18,000 instead.
This is why a wrong state code on a party's GSTIN leads to the wrong tax type on every bill. Our guide on how to read a GSTIN covers the checks in more detail.
Where it shows up in TallyPrime
Your own GSTIN is entered in the company's GST details. Each party's GSTIN goes in the party ledger along with its registration type (regular, composition, unregistered, consumer) and state. TallyPrime uses this to decide CGST/SGST or IGST on vouchers and to sort invoices into B2B or B2C in GST reports. A missing or wrong GSTIN on a party ledger is one of the most common reasons invoices land in the wrong table of GSTR-1.
Before you save a new party, check that the GSTIN is active on the GST portal's search taxpayer page, and that the legal name matches what the party gave you.
Related terms
Place of supplyGSTR-1Input tax credit (ITC)Composition dealerAll terms A–Z
Questions about GSTIN
Can one business have more than one GSTIN?
Is GSTIN the same as the GST registration certificate?
How do I check if a GSTIN is genuine?
Is GSTIN needed for a sale to a consumer?
What does the 13th character of a GSTIN mean?
This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.
