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Key takeaways
A VAT/GST registration number in India is called GSTIN. It is a 15-digit code issued after you register under the GST system introduced on 1 July 2017.
VAT (Value Added Tax) was the predecessor tax. GST replaced VAT, excise duty, and service tax. The term "VAT/GST registration number" is now commonly used to mean GSTIN.
Mandatory registration kicks in above Rs. 40 lakhs annual turnover for goods and Rs. 20 lakhs for services in regular states, under Section 22 of the CGST Act.
Special category states (including Manipur, Nagaland, Tripura, and Uttarakhand) have lower thresholds: Rs. 20 lakhs for goods and Rs. 10 lakhs for services.
Operate without it when you are liable, and you face a penalty of 10 percent of the tax due, with a minimum of Rs. 10,000 under Section 122. Intentional evasion attracts a penalty of 100 percent of the tax amount.
Registration is free on the GST portal at gst.gov.in.
Some businesses must register regardless of turnover. These include inter-state suppliers, e-commerce sellers, and businesses under reverse charge.
Your GSTIN encodes your state code and PAN, making your tax identity traceable across India.
The GST registration process is online, free, and takes between three and 30 working days depending on verification requirements.
Not filing returns after registration also attracts late fees and interest, separate from the registration penalty.
Where to find your VAT/GST registration number
If you are already registered, you can find your GSTIN number in 4 different places. You do not need to apply for anything or call anyone.
1. Your GST registration certificate (Form GST REG-06)
This is the primary document. Your GSTIN is printed at the top. Download it by logging into gst.gov.in, then going to Services, User Services, and View or Download Certificates.
2. The GST portal dashboard
Log into gst.gov.in with your credentials. Your GSTIN appears on the homepage as soon as you sign in.
3. Any tax invoice you have issued
Under Rule 46 of the CGST Rules, 2017, your GSTIN is mandatory on every tax invoice. If you have issued even one compliant invoice, your GSTIN is on it.
4. The GST portal's Search Taxpayer tool (using your PAN)
Go to gst.gov.in, click "Search Taxpayer," and choose "Search by PAN." Enter your 10-digit PAN. The portal returns every GSTIN registered against that PAN across all states.
What if you cannot find it?
If your registration was handled by a CA or a service provider and you never received the certificate, use the PAN search above. Every GSTIN is public record. You can also retrieve it from any e-way bill or GST return filed under your business.
One important check to make now: search your PAN on the GST portal. If you see GSTINs you did not apply for, your PAN may have been misused to create fraudulent registrations. See the verification section below for how to report this.
People also ask
How do I find my GST number if I have lost my registration certificate?
Log into gst.gov.in and go to Services, User Services, View or Download Certificates. Your GSTIN also appears on your portal dashboard as soon as you log in. Alternatively, use the "Search by PAN" tool on the same portal without logging in.
Can I find a supplier's GST number using their company name?
Yes. Go to gst.gov.in, click "Search Taxpayer," and select "Search by Name." Enter the registered legal name or trade name. The portal returns matching GSTINs. This is useful when a vendor gives you an invoice without a GSTIN printed on it.
What is a VAT/GST registration number in India?
A VAT/GST registration number in India is the GSTIN, a 15-character alphanumeric identifier that the GST network issues when a business completes GST registration. Every character in the code carries specific information.
The first two digits are the state code. The next 10 characters are the business's PAN (Permanent Account Number). The 13th character indicates how many registrations that PAN holds in that state. The 14th is a reserved character, usually "Z." The 15th is a check digit for error detection.
Here is an example: 27AAAPA1234A1Z5. The "27" is Maharashtra's state code. "AAAPA1234A" is the PAN. "1" means this is the first registration for that PAN in Maharashtra. "Z" is the default character. "5" is the checksum.
Because GSTIN is built on PAN, a business with branches in three states holds three separate GSTINs, one for each state.
Why do people still say "VAT registration number"?
VAT was the state-level goods tax that GST replaced in 2017. Under VAT, businesses received a Tax Identification Number (TIN) issued by the state's commercial tax department. That TIN is what was previously called the VAT registration number. When GST came in, the GSTIN replaced the TIN. Many business owners, older contracts, and some software platforms still use "VAT number" or "VAT/GST number" interchangeably, but the current official term is GSTIN.
One narrow exception is worth knowing. VAT still legally applies to five petroleum products: crude oil, petrol, diesel, aviation turbine fuel, and natural gas. These remain outside the GST framework. States continue to levy VAT on them under their respective state acts. If your business is in fuel distribution, logistics, or aviation, your suppliers may still reference state VAT numbers for these specific inputs. For everything else, GSTIN is the only number that matters.
People also ask
What is the difference between a GST number and a VAT number in India?
A VAT number was a state-issued TIN under the pre-2017 VAT regime. A GST number (GSTIN) replaced it when India unified indirect taxes under GST from 1 July 2017. Both serve the same basic purpose, but GST is the current law.
Is the VAT registration number the same as the GSTIN?
No, but the GSTIN effectively replaced the VAT registration number in India. If someone asks for your "VAT number" today, they want your 15-digit GSTIN.
Who needs a VAT/GST registration number?
Whether you need a GSTIN depends on two things: your annual turnover and the nature of your supply. Section 22 of the CGST Act sets the turnover-based thresholds. Section 24 lists categories that must register regardless of turnover.
Turnover-based mandatory registration
Special category states currently include Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
Turnover is calculated on a PAN-India basis, not state by state. A business with offices in Mumbai and Pune adds both states' turnover together before comparing against the threshold.
Continue with Part 2 and I will paste the next section exactly as written, starting from:
"Mandatory registration regardless of turnover (Section 24)".
Mandatory registration regardless of turnover (Section 24)
These businesses must register from day one, no matter how small:
- Businesses making inter-state supplies of goods (selling goods to another state)
- E-commerce sellers (selling on Amazon, Flipkart, or any online platform)
- Persons liable to pay tax under reverse charge mechanism (RCM)
- Non-resident taxable persons supplying goods or services in India
- Input service distributors
- E-commerce operators collecting Tax Collected at Source (TCS)
- Foreign digital service providers serving Indian customers
Voluntary registration
Any business below the threshold can register voluntarily. The reasons are practical. Registered businesses can claim Input Tax Credit (ITC), meaning they can offset the GST paid on purchases against the GST they collect. They can also sell across state lines freely and work with larger corporate clients who often require GST compliance from their vendors.
People also ask
Do I need a GST number if my business turnover is below Rs. 40 lakhs?
You do not need one based on turnover alone if you supply only goods within your state. But if you sell to another state, sell through an e-commerce platform, or are under reverse charge, registration is mandatory regardless of turnover.
Can a freelancer or sole proprietor get a GSTIN?
Yes. Any individual, firm, company, or other entity can register for GST. If your income from services exceeds Rs. 20 lakhs per year (or Rs. 10 lakhs in special category states), registration is mandatory.
What does the 15-digit GSTIN format mean?
Each section of a GSTIN is readable if you know the structure. Here is how to decode one.
Common state codes your team will see on invoices
A business with operations in multiple states holds a different GSTIN for each state, though all are linked to the same PAN. This is why PAN-based turnover calculation matters: the GST threshold applies to the combined turnover across all states under one PAN, not state by state.
The check digit in the 15th position uses a mathematical algorithm to catch typographical errors. If you mistype even one character when entering a GSTIN on an invoice, the portal's validation will flag it before processing. A single wrong character on a purchase invoice also triggers a GSTR-2B mismatch, which blocks your buyer's ITC claim and results in a corrected invoice request. At volume, these errors compound quickly.
The entity number at position 13 runs from 1 to 9, then A to Z. A single PAN can theoretically hold up to 35 separate GSTINs within one state. Large businesses running multiple product divisions in one state can legitimately hold several GSTINs under the same PAN.
People also ask
How do I verify a GSTIN is genuine?
Go to gst.gov.in, click "Search Taxpayer," and enter the GSTIN. The portal displays the registered business name, state, date of registration, and status. This check is free and takes under a minute.
What does it mean if a GSTIN shows as "inactive" on the portal?
An inactive status means the registration has been cancelled or suspended. Trading with an inactive GSTIN holder means you cannot claim Input Tax Credit on those invoices, which creates a real financial risk for your business.
What happens if you operate without a GST registration number?
Operating without a GSTIN when you are liable under the law has financial and operational consequences. Under Section 122(1)(xi) of the CGST Act, failing to register despite being liable to do so is a listed offence.
Penalties for non-registration
The penalty is 10 percent of the tax due, subject to a minimum of Rs. 10,000. If the tax authority establishes that the failure was intentional, the penalty increases to 100 percent of the tax due under Section 74 of the CGST Act.
Beyond the penalty itself:
- You cannot collect GST legally from customers. If you do collect it without registration, you must still deposit it and face the penalty.
- You cannot claim Input Tax Credit on any business purchases.
- Many corporate buyers will not issue purchase orders to unregistered vendors.
- Banks and NBFCs often check GSTIN status before approving business loans.
- E-commerce platforms block unregistered sellers.
In July 2025, Karnataka's Commercial Taxes Department issued notices to around 14,000 unregistered traders after analysing UPI transaction data from FY 2021-22 to 2024-25. The department cross-referenced digital payment inflows against the GST threshold and flagged anyone above it who had not registered.
One vegetable vendor in Haveri received a Rs. 29-lakh demand based on Rs. 1.63 crore in UPI receipts over four years. A meat seller in Bengaluru's Electronics City received a Rs. 91-lakh notice.
The mechanism matters more than the numbers. The department did not conduct physical inspections. It read UPI data. Every digital payment your business accepts is logged against your PAN. If your turnover crosses the registration threshold, that trail exists whether or not you have a GSTIN.
What about late registration?
If you register after the liability date, the department can assess unpaid tax for the entire period you were liable but unregistered, plus interest at 18 percent per annum and the applicable penalty. The assessment window under Section 73 or 74 of the CGST Act can extend up to five years from the due date of the annual return.
People also ask
What is the penalty for not having a GST number in India?
The penalty is 10 percent of the tax due or Rs. 10,000, whichever is higher, under Section 122 of the CGST Act. If evasion is deliberate, it rises to 100 percent of the tax owed.
Can I backdate my GST registration to avoid penalties?
No. The effective date of registration is determined by the GST officer during application review. You cannot choose a past date yourself. The department calculates liability from the date you became liable under the law.
How to apply for GST registration and get your GSTIN
GST registration is done entirely online through gst.gov.in. There is no government fee. As of 2025, the process includes Aadhaar authentication and, in some cases, biometric verification or physical premises inspection.
Documents you need
Step-by-step process
- Visit gst.gov.in and click "New Registration."
- Fill Part A of Form GST REG-01 with your PAN, mobile number, and email. Verify with OTP. This generates a Temporary Reference Number (TRN).
- Log in using TRN and complete Part B with business details, place of business, bank account, and authorised signatory.
- Upload all required documents.
- Authenticate using Aadhaar-based electronic verification code (EVC) or Digital Signature Certificate (DSC). Submit the application.
- The GST officer reviews your application. If clarification is needed, you receive Form GST REG-03 and must respond within seven working days.
- On approval, a registration certificate (Form GST REG-06) is issued with your GSTIN.
How long does it take?
Under the GSTN advisory dated 12 February 2025, small taxpayers with monthly tax liability up to Rs. 2.5 lakhs may receive registration within three working days through Aadhaar authentication. In risk-based cases requiring biometric verification at a GST Suvidha Kendra or physical inspection of premises, approval can take up to 30 working days.
You must add and verify your bank account within 30 days of receiving your GSTIN, or before filing your first GSTR-1, whichever comes first. Failing to do so can result in suspension of your GSTIN.
What is the ARN, and how is it different from a GSTIN?
When you submit your registration application, the portal immediately generates an ARN (Application Reference Number). This is a temporary tracking code. Use it to check your application status under Services, Registration, Track Application Status on the GST portal.
The ARN is not a GSTIN.
Your GSTIN is issued only after the application is approved. Once you have a GSTIN, the ARN has no further compliance use.
People also ask
Is GST registration free in India?
Yes. The government charges no fee to register under GST. If you hire a CA or tax professional to handle the application, their professional fees apply separately.
How long is the GSTIN valid?
A regular GSTIN has no expiry. It remains valid until it is cancelled or suspended by the GST officer or surrendered by the business. You must update your registration details within 15 days if any core information changes.
How to verify a GST registration number
Verifying a GSTIN before doing business with a supplier or buyer takes under a minute. This matters because fake GSTINs exist, and transacting on a fake GSTIN means your Input Tax Credit claim on that invoice will be rejected.
Online verification via the GST portal
1. Go to gst.gov.in.
2. Click "Search Taxpayer" from the top menu.
3. Select "Search by GSTIN/UIN."
4. Enter the 15-digit GSTIN and the captcha.
5. Click "Search."
The portal shows the registered business name, state, date of registration, type of taxpayer, and current status (active, cancelled, or suspended).
No login is required. This information is public.
Search by PAN
You can also verify a GSTIN using the business's PAN.
On the same "Search Taxpayer" page, choose "Search by PAN" and enter the 10-digit PAN. The portal returns all GSTINs linked to that PAN, which is useful when a supplier operates in multiple states.
Why this matters for Input Tax Credit
Your ITC claim is only valid if the supplier's GSTIN is active at the time of the invoice. If you pay an invoice to a supplier whose GSTIN was cancelled three months ago, your ITC claim will not match GSTR-2B (the auto-populated record of purchases on the GST portal) and will be disallowed.
Checking GSTIN status before each payment cycle is a basic compliance habit, not an optional step.
What to do if you spot a fake GSTIN
If a supplier's GSTIN does not appear on the portal at all, or the name returned does not match the entity you are dealing with, do not process the invoice for ITC.
Beyond this, if you discover that someone has registered a GSTIN fraudulently under your own PAN, here is how to report it.
Go to gst.gov.in and click "Search Taxpayer," then "Search by PAN."
Enter your PAN. The portal lists every GSTIN registered against it.
If you see a GSTIN you did not apply for, tick the checkbox under "Select to Report."
Complete Aadhaar verification and provide the required details.
An ARN is generated for your complaint. Track it under the "Track ARN" option on the portal.
This matters because fraudsters misuse PAN details to generate fake GSTINs for invoice fraud. Your business can be implicated in transactions you had no part in. Checking your PAN on the portal once a year takes two minutes and can prevent months of legal trouble.
People also ask
Can I look up who owns a GST number?
Yes. The GST portal's "Search Taxpayer" tool shows the registered legal name and trade name for any active GSTIN. It does not show contact details or financial information.
What should I do if I find a supplier is using a fake GSTIN on their invoices?
Do not process the invoice for ITC until you verify on gst.gov.in. If the GSTIN is confirmed fake or inactive, report it to the GST department at [email protected] or call +91 124 4688999. Consult a tax professional before accepting the supply or reversing the ITC.
Common mistakes businesses make with VAT/GST registration numbers
Getting a GSTIN is the start. Using it correctly across your business operations is where many SMBs run into trouble.
Mistake 1: Registering in only one state but operating inter-state
Your GSTIN is state-specific. If you are registered in Maharashtra but you store and dispatch goods from a warehouse in Karnataka, you need a separate GSTIN for Karnataka. Operating a place of business in a state without a GSTIN there creates a compliance gap that the department flags during audits.
Mistake 2: Not updating registration details after changes
Any change to core registration fields, such as the principal place of business, the authorised signatory, or the business constitution, must be updated on the GST portal within 15 days using Form GST REG-14. A change of state requires cancelling the old GSTIN and applying fresh in the new state. Non-core changes, such as contact details, do not require officer approval but must still be updated promptly.
Mistake 3: Not filing returns after registration
Getting a GSTIN creates filing obligations. Every registered business must file returns, even if their turnover in a period is zero. A "nil return" still needs to be filed. Late filing attracts a late fee of Rs. 50 per day (Rs. 20 per day for nil returns), capped at Rs. 5,000 per return. Consistent late filing also lowers your GST compliance rating, which is visible to banks, lenders, and large corporate buyers who run vendor checks.
Mistake 4: Not checking supplier GSTINs before claiming ITC
Your ITC is only valid if the supplier filed their return and the tax you paid to them appears in GSTR-2B. Routine GSTIN checks on new suppliers before raising the first purchase order reduce the risk of disallowed ITC. Check after onboarding too. A supplier's GSTIN can be cancelled or suspended after you started buying from them.
Mistake 5: Assuming the composition scheme is always cheaper
If your goods-only business has turnover below Rs. 1.5 crore, you can opt for the composition scheme and pay a lower flat rate. But composition dealers cannot collect GST from customers or claim ITC. For businesses with significant input costs, the regular GST scheme often works out cheaper overall once ITC is factored in. Run the numbers before opting in. Service providers can use a separate composition scheme at a flat six percent rate for turnover up to Rs. 50 lakhs, with the same ITC restriction.
People also ask
Can I have two GSTINs in the same state?
Yes. If you have two separate business verticals in the same state, you can obtain a second GSTIN for the same state under the same PAN. Each GSTIN carries its own independent filing obligations.
What is the composition scheme and is it right for my business?
The composition scheme lets eligible goods-only businesses with turnover below Rs. 1.5 crore pay a flat tax rate (typically one percent for traders and two percent for manufacturers) instead of the standard GST rates. But they cannot collect GST from customers or claim ITC. Run the ITC numbers for your purchase costs before deciding.
Get your compliance right from the start
GST compliance starts the moment your turnover approaches the registration threshold. Missing the deadline for registration, filing returns late, or operating with incorrect GSTIN details on invoices creates compounding problems that cost real money to fix later.
If you are approaching the threshold or managing GST filings yourself without dedicated accounting support, it is worth getting expert help now rather than after a notice arrives. Virtual Accounting by AI Accountant pairs CA-led guidance with a live finance dashboard to manage GST, TDS, ROC filings, and monthly closes in one place. Book a free consultation at aiaccountant.com/book-a-demo-va.
Frequently asked questions
What is a VAT/GST registration number?
In India today, a VAT/GST registration number means a GSTIN (Goods and Services Tax Identification Number), a 15-digit alphanumeric code issued to every GST-registered business. Before GST, businesses had a VAT registration number called a TIN (Tax Identification Number). GST replaced the old VAT system from 1 July 2017, and GSTIN replaced TIN.
What does the GSTIN consist of?
The 15 characters of a GSTIN break down as follows: two-digit state code, 10-character PAN, one-digit entity number (for multiple registrations in the same state), one reserved character (Z), and one check digit. For example, 27AAAPA1234A1Z5 belongs to a business with PAN AAAPA1234A registered in Maharashtra for the first time.
What is the full form of VAT/GST registration number kya hota hai?
"VAT/GST registration number kya hota hai" translates to "what is a VAT/GST registration number." In India, it means the GSTIN issued under the GST Act, 2017. It is the number that identifies your business for all indirect tax purposes: collecting GST, filing returns, and claiming Input Tax Credit.
Who is exempt from GST registration?
Businesses that supply only GST-exempt goods or services (such as most agricultural produce, healthcare, and educational services) are exempt from registration, even above the threshold. Businesses below the turnover threshold in their state and category are also not required to register unless they fall under Section 24 mandatory categories.
How do I find my GST number?
Your GSTIN appears on your GST registration certificate, which you can download from the GST portal after logging in. It also appears on all your past GST returns and any GST-compliant invoices you have issued. You can search for it on the GST portal using your PAN by going to the "Search Taxpayer" section without logging in.
What is the difference between a GSTIN and an ARN?
An ARN (Application Reference Number) is generated when you submit your GST registration application. It is a temporary tracking code that lets you follow the status of your application. The GSTIN is the permanent 15-digit identifier issued after your application is approved. Once you have a GSTIN, the ARN serves no further compliance purpose.
Is there a GST registration number format for sole proprietors?
Yes. A sole proprietor's GSTIN uses the proprietor's individual PAN as the basis (positions 3 to 12). The format is the same 15-digit structure as for companies and partnerships.
Can a business have multiple GST numbers?
Yes. A business with operations in multiple states holds one GSTIN per state. A business with two separate business verticals in the same state can also apply for a second GSTIN in that state. Both are linked to the same PAN. The entity number at position 13 can run from 1 to 9, then A to Z, allowing up to 35 GSTINs per PAN per state.
What is the difference between GSTIN and GSTN?
GSTIN is the unique 15-digit identification number assigned to each registered taxpayer. GSTN (Goods and Services Tax Network) is the government-owned information technology organisation that manages the entire GST portal and database. GSTIN is what your business holds; GSTN is the system that manages it.
What documents do I need to register for GST?
You need your business PAN, Aadhaar, identity and address proof for promoters or directors, proof of your principal place of business (such as an electricity bill or rent agreement), bank account details, and a passport-size photograph of the authorised signatory. Companies and LLPs also submit their Memorandum of Association or LLP agreement. DSC (Digital Signature Certificate) is required for companies and LLPs.
Can I claim Input Tax Credit without a GSTIN?
No. Input Tax Credit is available only to registered taxpayers. Without a GSTIN, you cannot legally collect GST from customers, cannot claim ITC on purchases, and cannot file GST returns. Registration is the gateway to the ITC mechanism.
Does a GSTIN expire?
No. A regular GSTIN has no expiry date. It stays active until you cancel it voluntarily, or a GST officer cancels it for non-filing or fraud. Casual taxable persons and non-resident taxable persons receive GSTINs valid only for a specified period.
Can I register for GST voluntarily even if I am below the threshold?
Yes. Voluntary registration lets you claim ITC on business purchases, makes you acceptable to B2B clients who prefer registered vendors, and lets you sell across state lines without restriction. Weigh the ITC benefit against the added filing compliance before deciding.
