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GST Basics

GSTIN structure and state codes

1 min read Updated 03 Oct 2026 4 views
AI summary

What each of the 15 characters in a GSTIN means.

3 sections

The 15 characters

PositionMeaningExample 09ABCDE1234F1Z5
1–2State code09 = Uttar Pradesh
3–12PAN of the businessABCDE1234F
13Entity number: registrations under the same PAN in that state (1–9, then A–Z)1
14Always Z (default)Z
15Check character, calculated from the first 145

Common state codes

07 Delhi · 08 Rajasthan · 09 Uttar Pradesh · 19 West Bengal · 24 Gujarat · 27 Maharashtra · 29 Karnataka · 32 Kerala · 33 Tamil Nadu · 36 Telangana · 37 Andhra Pradesh. The full list is in Reference → GST State Codes.

Checks before saving a party

  • The state in the ledger must match the first two digits.
  • The PAN inside the GSTIN should match the party's PAN.
  • Use Tools → GSTIN Checker to verify the check character, then confirm the status (active/cancelled) on the GST portal.

Sources

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