GST Number Structure Decoded — State Code, PAN, Entity Number
Every GSTIN (Goods and Services Tax Identification Number) in India is a carefully structured 15-character alphanumeric code. Once you understand what each part means, you can verify any GSTIN in seconds — even without a tool. Let's break it down.
What is a GSTIN?
GSTIN stands for GST Identification Number. It is a unique 15-character code assigned to every GST-registered business in India. Format:
22AAAAA0000A1Z5
The 15-Character Structure
| Position | Characters | Meaning | Example |
|---|---|---|---|
| 1–2 | Numeric (2 digits) | State Code | 22 = Chhattisgarh |
| 3–12 | Alphanumeric (10 chars) | PAN Number of the business | AAAAA0000A |
| 13 | Numeric (1 digit) | Entity number (registration count) | 1 = first registration in state |
| 14 | Always "Z" | Default character (reserved) | Z |
| 15 | Alphanumeric (1 char) | Check digit (for validation) | 5 |
State Codes — Complete List
The first 2 digits are the state code. Common ones:
| Code | State | Code | State |
|---|---|---|---|
| 01 | Jammu & Kashmir | 20 | Jharkhand |
| 02 | Himachal Pradesh | 21 | Odisha |
| 03 | Punjab | 22 | Chhattisgarh |
| 04 | Chandigarh | 24 | Gujarat |
| 06 | Haryana | 27 | Maharashtra |
| 07 | Delhi | 29 | Karnataka |
| 09 | Uttar Pradesh | 32 | Kerala |
| 19 | West Bengal | 33 | Tamil Nadu |
Position 3–12: The PAN Number
Characters 3 to 12 in a GSTIN are exactly the same as the PAN card number of the registered entity. This means:
- Position 4 (within PAN) tells the entity type: P=Person, C=Company, F=Firm, etc.
- You can extract the PAN from any GSTIN — just take characters 3–12.
- If the PAN is invalid, the GSTIN is definitely fake.
Position 13: Entity Number
This is 1 to 9 (numeric) or A to Z (alphabetic) representing how many times the same PAN has registered for GST in the same state. Most businesses have "1" here.
Position 14: Always "Z"
This character is always Z in all GSTINs. It is reserved for future use. If a GSTIN has anything other than Z at position 14, it is invalid.
Position 15: Check Digit
The last character is a checksum used to verify the GSTIN's mathematical validity. It can be 0–9 or A–Z. Our GST Validator tool uses this to instantly detect fake GSTINs.
How to Verify Any GSTIN Instantly
- ✅ Check: first 2 digits are a valid state code (01–37)
- ✅ Check: characters 3–12 match a valid PAN format (
[A-Z]{5}[0-9]{4}[A-Z]) - ✅ Check: position 14 is always "Z"
- ✅ Use our free GST Verifier for instant validation
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