Identifiers · Glossary

GSTIN

15-character alphanumeric GST registration number assigned to every GST-registered taxpayer.

Updated 2026-10-08Source: Income-tax Act · CGST Act · CBDT/CBIC

What it means

GSTIN (Goods and Services Tax Identification Number) is a 15-character alphanumeric code assigned under Section 25 of the CGST Act, 2017 to every GST-registered taxpayer in India. The format is:

- Characters 1-2: State code (e.g., 27 for Maharashtra, 29 for Karnataka)
- Characters 3-12: PAN of the taxpayer
- Character 13: Entity number for the same PAN in the same state
- Character 14: "Z" (default)
- Character 15: Checksum digit

The state code drives whether a supply is intra-state (same first 2 digits) or inter-state (different first 2 digits). Freelancers crossing the Rs. 20 lakh annual turnover threshold become liable to register and obtain a GSTIN. The lower Rs. 10 lakh threshold applies in only four States — Nagaland, Manipur, Mizoram and Tripura. Most published lists name eleven "special category states", but Explanation (iii) to Section 22 of the CGST Act excludes Jammu and Kashmir plus Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand, so a service provider in those seven is at Rs. 20 lakh.

A worked example

Priya’s GSTIN is 27ABCPP1234A1Z9: "27" = Maharashtra state code, "ABCPP1234A" = her PAN (the 4th letter, P, marks an individual), "1" = first entity registration on this PAN, "Z" = default, "9" = checksum. A client whose GSTIN starts with "27" is intra-state (CGST+SGST); anything else is inter-state (IGST).

Always validate a client GSTIN before raising the first invoice — the GSTN GSTIN search tool returns the legal name and registration status, and catches typos or deregistered numbers that would otherwise create 2B-reconciliation hell for both sides.

FAQ

When does a freelancer need a GSTIN?

Once aggregate turnover (across all GSTINs on the same PAN) crosses Rs. 20 lakh in a financial year, GST registration becomes mandatory under Section 22. For services the Rs. 10 lakh threshold applies in only four States — Nagaland, Manipur, Mizoram and Tripura — not the eleven "special category states" most sites list; Explanation (iii) to Section 22 excludes the other seven. The Rs. 40 lakh figure is for suppliers of goods only and never applies to a freelancer supplying services. Voluntary registration is allowed below the threshold and is often worth it once your B2B clients want ITC.

Do I need a separate GSTIN for each state I work in?

Yes — Section 25(1) requires a separate registration in each State or Union Territory from which you make taxable supplies. A Bangalore freelancer with a second office in Mumbai needs two GSTINs (one each on KA and MH state codes).

Look up the details

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Income-tax entries cite the Income-tax Act 1961, which governs FY 2025–26 (the return filed in 2026); from tax year 2026–27 the Income-tax Act 2025 applies, with new section numbers shown where we give them. GST law is unchanged. General information, not tax advice; verify with your CA before you file.

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