How a GSTIN is structured
| Position | Meaning | Example (27AAPFU0939F1ZV) |
|---|---|---|
| 1–2 | State code | 27 — Maharashtra |
| 3–12 | PAN of the registered person | AAPFU0939F |
| 13 | Entity number for the same PAN in the state | 1 |
| 14 | Default letter | Z |
| 15 | Check character | V |
Why validate a supplier's GSTIN
- Input tax credit is allowed only on invoices with a valid, active supplier GSTIN
- Fake or mistyped GSTINs on invoices lead to credit reversal with interest
- A cancelled supplier's invoices won't appear in GSTR-2B
- E-invoices and e-way bills reject invalid GSTINs
Common state codes
| Code | State / UT |
|---|---|
| 07 | Delhi |
| 09 | Uttar Pradesh |
| 24 | Gujarat |
| 27 | Maharashtra |
| 29 | Karnataka |
| 33 | Tamil Nadu |
| 36 | Telangana |
| 37 | Andhra Pradesh |

