GST registration is mandatory for companies with an annual turnover of Rs. 20 lakhs or more who engage in the buying and selling of goods and services. Upon registration, every taxpayer is assigned a unique identification number called GSTIN (Goods and Services Tax Identification Number). The GST portal offers a convenient feature to search for GSTIN data using the PAN (Permanent Account Number).
What is GSTIN?
GSTIN is the GST identification number or GST number. A GSTIN is a 15-digit PAN-based unique identification number allotted to every registered person under GST. As a GST-registered dealer, you might want to do a GST verification before entering it into your GST Returns. You can use the GST number check tool to do GST number (GSTIN) verification.
There can be multiple GSTINs for a single person with a PAN, being an assessee under the Income Tax Act. A GSTIN is obtained for every state or Union Territory from which such a person operates. It becomes compulsory to obtain GSTIN when the person crosses the threshold limit for GST registration by registering himself under GST.
Unlike the previous indirect tax regime where multiple registration numbers were present for different laws such as Excise, Service Tax and VAT, GSTIN is a single registration number under GST.
- Mandatory for Eligible Entities: Businesses and individuals whose aggregate turnover exceeds the prescribed threshold limit (Rs. 20 lakhs for regular taxpayers, Rs. 10 lakhs for special category states) must register for GST.
- Voluntary Registration: Even if their turnover is below the threshold, entities can opt for voluntary GST registration to avail of benefits such as claiming Input Tax Credit (ITC) and expanding their business presence.
- GSTIN: Upon successful registration, the taxpayer is assigned a unique 15-digit GSTIN. This number is used for all GST-related transactions and compliance.
- Online Application: The GST registration is primarily conducted online through the GST portal. Applicants must provide the necessary documents and details to complete the application.
- Composition Scheme: Small taxpayers with a turnover of up to Rs. 1.5 crores can opt for the Composition Scheme, simplifying compliance and tax payment.
- Regular Filing: Registered taxpayers must regularly file GST returns, which include details of their sales, purchases, and tax liability. These returns are filed monthly, quarterly, or annually, depending on the taxpayer’s category.
- Input Tax Credit: One of the key benefits of GST registration is the ability to claim Input Tax Credit (ITC). Registered taxpayers can offset the GST they have paid on purchases against the GST they collect on sales.
- Compliance Requirements: GST registration comes with compliance obligations, including maintaining proper records, issuing tax invoices, and adhering to GST rates and rules.
- Penalties for Non-compliance: Failure to register for GST when required or non-compliance with GST rules can result in penalties and legal consequences.
Why is it necessary to verify the GST Number?
A GSTIN or GST number is public information. GST search by name is an important task that every business dealing with GST-registered taxpayers must carry out to ensure the authenticity of the vendor and the GSTIN or GST number being used in the invoice.
You can partly verify the GSTIN or GST number on the first look by checking if the vendor’s PAN number matches with the digits between 3 and 10 in the GSTIN.
It is also necessary to carry out a thorough check of the GSTIN authenticity to avoid generating incorrect invoices and e-invoices, to claim a genuine input tax credit, and to pass on the tax credits to rightful buyers, to mention a few
Format of a GSTIN (Goods and Services Tax Identification Number)
- The first two digits represent the state code where the business is registered.
- The next ten digits correspond to the business entity’s Permanent Account Number (PAN).
- The 13th digit is used to identify the total number of registrations a business has within a specific state and is known as the Entity Identification Number (EIN).
- The 14th digit is always “Z.”
- The 15th and final digit can be either an alphabet or a number.
Methods for Verifying GSTIN Information
- GSTIN Search by Name: Users can visit the official GST portal of their respective country or region and use the “GST Search by Name” option. By entering the name of the business or entity, along with any additional details like the state or region, users can access a list of GSTINs associated with the provided name and their status.
- GSTIN Search by PAN: Another method is to use the “GST Search by PAN” option on the official GST portal. By entering the PAN (Permanent Account Number) of the business or entity, users can retrieve a list of GSTINs associated with the PAN and their status.
GST Search by PAN
Searching for a GST number (GSTIN) using the PAN (Permanent Account Number) is a useful method, especially when dealing with registered businesspersons who may have multiple GSTINs across different states in India. Using the PAN of a registered taxpayer, you can efficiently search for and access all associated GSTINs, streamlining the process of tracking and verifying their tax registrations. This approach simplifies the task of managing GST compliance for businesses operating in multiple states.
Benefits of searching GSTIN by PAN
Searching for GSTIN by PAN offers several benefits, including:
- Verification of Legitimacy: Consumers and businesses can easily verify the legitimacy of a business entity by using the GSTIN search by PAN tool. This helps ensure that they are dealing with a registered and genuine business.
- Locating the State: GSTIN search by PAN allows users to determine where a vendor’s business is active. This information can be useful for businesses when dealing with vendors across different states.
- Error Avoidance: Dealers and businesses can prevent errors in GST-related transactions by verifying the GST number using the PAN. This ensures that they are accurately recording and reporting GST information.
What information is available in a GST search by PAN
A GST search by PAN provides the following information:
- List of GSTINs: Users will receive a list of GSTINs (Goods and Services Tax Identification Numbers) associated with the provided PAN.
- Status: For each GSTIN, the search will display the status, indicating whether the GSTIN is active or inactive.
- Additional Details: As a second step, users can access all details related to the GSTINs. This may include information about the business, registration status, and other relevant details associated with each GSTIN
Online Procedure to Search Taxpayers Using PAN
Visit the GST Official Portal
Step 1: The applicant must visit the GST department’s official portal.
In the case of Pre-login
Step 2: Click the “Search taxpayer” tab on the portal’s homepage.
Select Search by PAN
Step 3: Select the “Search by PAN” option under the menu search taxpayer.
Provide PAN Number
Step 4: Enter the taxpayer’s PAN, whose details must be searched in the permanent account number in the field.
Step 5: Enter the captcha text in the field “Type the characters in the image below” and click the “Search” button.
View Details
Step 6: The details that have been searched are displayed on the next page.
Step 7: Click the GSTIN/UIN tab to know more about the GSTIN or UIN of the taxpayer.
Search by GSTIN
Step 8: From the current page, the user will be redirected to the page search by GSTIN or UIN.
Step 9: The GSTIN/ UIN selected will be prefilled on the Search taxpayer (pre-login) page.
Step 10: Enter the CAPTCHA text in the field. Type the characters in the image below the field and click the “Search” button.
View GSTIN Details
Step 11: Then, the details of the GSTIN/UIN will be displayed on the screen.
FAQs
Is it mandatory to mention GSTIN on the invoices?
Yes, it is mandatory to mention GSTIN on all the invoices raised by a taxpayer. Also, the GST-registered person should display the GST registration certificate at all places of business.
What are the uses of GSTIN?
GSTIN is one of the prerequisites for starting a business. As per the GST law, GSTIN has to be displayed at all places of businesses of a registered individual. Also, it has to be quoted during the process of raising invoices, while generating e-way bills, during GST return filing, and during the submission of information to the tax department.