GST State Code List and Jurisdiction 2026
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GST number format: The first two digits represent the state code. Digits 3-12 represent the PAN of the entity. 13th digit is based on the number of business registrations a legal entity (having the same PAN) within one State. The 13th digit is based on the number of business registrations of a legal entity (having the same PAN) within one State. The 14th Digit is kept blank for future use with “Z” assigned to it. The last digit of the GST number is “Check Digit” to identify the correct GST Numbe
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