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Question

# What do first two digits of GSTIN represent?

A
City code
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B
State code
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C
Company code
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D
Company type code
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Solution

## The correct option is B State codeGSTIN (Goods and Service Tax Identification Number) is dealer's identification number. It is mandatory for the dealer whose annual turn over in previous financial year exceeds ₹20 lacs. It has 15 alpha-numericals which includes 10 digit PAN of the dealer. Example: 27 A B C D E 1 2 3 4 H 1 Z 5 This number can be understood easily by dividing it in five parts: 27 - A B C D E 1 2 3 4 H - 1 - Z - 5 i) First two digits, i.e., 27, represent state code. 27 is the state code of Maharashtra. ii) A B C D E 1 2 3 4 H is the 10 digit PAN of the firm. iii) 1 represents one registration. iv) Z is uniform for all (by default). v) 5 is the check sum digit (confirms the validity of GSTIN when entred on GST portal).

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