How to Check GST Number Online

Short Answer

A GST number — formally the Goods and Services Tax Identification Number (GSTIN) — is assigned to a registered person under Rule 10 of the CGST Rules, 2017, which also fixes its structure: two characters for the State code, ten for the PAN or TAN, two for the entity code and one checksum character. (CGST Rules, 2017, Rule 10) [1]

To check a GST number you verify it against the registration the law creates: a certificate of registration in FORM GST REG-06 is made available on the common portal and a GSTIN is assigned. (CGST Rules, 2017, Rule 10) [2]

The legal effect of the number comes from Section 25 of the Central Goods and Services Tax Act, 2017, under which a person liable to be registered applies for registration and is granted a single registration in a State or Union territory. (CGST Act, 2017, Section 25) [3]

What the GSTIN Structure Tells You

Rule 10 of the CGST Rules, 2017 sets out the characters of the GSTIN as follows: two characters for the State code, ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number, two characters for the entity code, and one checksum character. (CGST Rules, 2017, Rule 10) [4]

Because ten of the thirteen data characters are the PAN or TAN, the GSTIN is tied to the taxpayer's PAN — but the Act and Rules do not treat the GSTIN as proof, on its own, that a person is currently registered. The registration status is what matters, and that is governed by Sections 25 to 30 of the CGST Act, 2017. (CGST Act, 2017, Sections 25 to 30) [5]

Which specific State each two-digit State code represents is an operational mapping published by the GST portal, not fixed by Rule 10 or the CGST Act, 2017 itself; check the current State-code list on the GST portal before relying on it.

Who Is Required to Be Registered

Under Section 22, every supplier is liable to be registered in the State or Union territory from where a taxable supply is made if aggregate turnover in a financial year exceeds twenty lakh rupees — or ten lakh rupees for supplies made from a special category State. (CGST Act, 2017, Section 22) [6]

Section 24 provides for compulsory registration in certain cases notwithstanding Section 22, and Section 23 lists persons who are not liable for registration. (CGST Act, 2017, Section 24; Section 23) [7]

A person seeking registration is granted a single registration in a State or Union territory, though a person with multiple places of business in a State may be granted a separate registration for each such place. (CGST Act, 2017, Section 25(2)) [8]

Special provisions apply to casual taxable persons and non-resident taxable persons under Section 27. (CGST Act, 2017, Section 27) [9]

When a Registration Changes — or Stops Being Valid

A registration can be amended under Section 28, and the proper officer may cancel or suspend a registration under Section 29 — for example where the business has been discontinued, transferred, amalgamated, demerged or otherwise disposed of. (CGST Act, 2017, Section 28; Section 29) [10]

The cancellation of a registration can, in the circumstances set out in the Act, be revoked under Section 30. (CGST Act, 2017, Section 30) [11]

This is why checking a GST number is not just about format. A number that is structurally valid may belong to a person whose registration has since been cancelled or suspended under Section 29, and an invoice issued by such a person after cancellation may not carry the effect the recipient expects. (CGST Act, 2017, Section 29; Section 31) [12]

What to Verify Beyond the Number

Invoice details. Under Section 31, a registered person supplying taxable goods or services must issue a tax invoice, and the contents of that invoice are prescribed. (CGST Act, 2017, Section 31) [13]

Records. Under Section 35, every registered person must keep and maintain accounts and other records as prescribed. (CGST Act, 2017, Section 35) [14]

Returns. A registered person furnishes details of outward supplies under Section 37, returns under Section 39, an annual return under Section 44 and, where registration is cancelled or surrendered, a final return under Section 45. (CGST Act, 2017, Section 37; Section 39; Section 44; Section 45) [15]

A supplier whose registration exists but who is not filing the returns required by Section 39 or the annual return under Section 44 is a different risk from one whose registration has been cancelled. Both are questions of status under the CGST Act, 2017 rather than of the number's format. (CGST Act, 2017, Section 39; Section 44) [16]

How to Check a GST Number Online

The procedural steps to look up a taxpayer are published by the GST portal and are not set out in the CGST Act, 2017 or the CGST Rules, 2017.

The "Search Taxpayer" workflow on gst.gov.in — its menu path, any captcha step, whether search is by GSTIN or by PAN, and the fields the results page returns — is set by the GST portal, not by the registration certificate provisions of CGST Rules, 2017, Rule 10; check the workflow on the GST portal directly.

For illustration only, a GSTIN follows the pattern 22AAAAA0000A1Z5 — this is a format illustration only, not a registration, and must not be looked up or treated as belonging to any taxpayer.

What the statute does establish is the authorised route: the registration is issued by the proper officer and made available on the common portal under Rule 10, and a certificate of registration is what evidences the registration. (CGST Rules, 2017, Rule 10) [17]

FAQ

Q1: What makes up a 15-character GSTIN?

Rule 10 of the CGST Rules, 2017 specifies two characters for the State code, ten for the PAN or TAN, two for the entity code and one checksum character. (CGST Rules, 2017, Rule 10) [18]

Q2: Does a valid-looking GST number prove the supplier is registered?

No. The number's structure is fixed by Rule 10, but whether a person's registration is in force depends on the registration provisions of the CGST Act, 2017, including amendment under Section 28 and cancellation or suspension under Section 29. (CGST Act, 2017, Section 28; Section 29; CGST Rules, 2017, Rule 10) [19]

Q3: Who has to register for GST?

Section 22 sets the general rule by reference to aggregate turnover — twenty lakh rupees, or ten lakh rupees for supplies made from a special category State — while Section 24 requires registration in certain cases regardless, and Section 23 lists persons not liable to be registered. (CGST Act, 2017, Section 22; Section 23; Section 24) [20]

Q4: Can a business have more than one GST registration in the same State?

The general rule in Section 25(2) is a single registration in a State or Union territory, with a proviso allowing a separate registration for each place of business where a person has multiple places of business in a State. (CGST Act, 2017, Section 25(2)) [21]

Q5: What should I check on the invoice after verifying the GST number?

Section 31 requires a registered person supplying taxable goods or services to issue a tax invoice with the prescribed contents, and Section 35 requires the supplier to maintain accounts and records. A registration that has been cancelled under Section 29 cannot be relied on for the tax treatment the recipient expects. (CGST Act, 2017, Section 31; Section 35; Section 29) [22]

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Internal links: See makeitlegit.in/start for entity and registration guidance, and makeitlegit.in/tools/gst-number-validator for a format checker.

Primary source: Central Goods and Services Tax Act, 2017 — Sections 22, 23, 24, 25, 27, 28, 29, 30, 31, 35, 37, 39, 44 and 45; CGST Rules, 2017, Rule 10 (Central Goods and Services Tax Act, 2017, Sections 22 to 45; CGST Rules, 2017, Rule 10).

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Sources

• CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Act, 2017, Section 25 — Procedure for registration
• CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Act, 2017, Sections 25 to 30 — Registration, amendment, cancellation and revocation
• CGST Act, 2017, Section 22 — Persons liable for registration
• CGST Act, 2017, Section 24 — Compulsory registration in certain cases; Section 23 — Persons not liable for registration
• CGST Act, 2017, Section 25(2) — Procedure for registration
• CGST Act, 2017, Section 27 — Special provisions relating to casual taxable person and non-resident taxable person
• CGST Act, 2017, Section 28 — Amendment of registration; Section 29 — Cancellation or suspension of registration
• CGST Act, 2017, Section 30 — Revocation of cancellation of registration
• CGST Act, 2017, Section 29 — Cancellation or suspension of registration; Section 31 — Tax invoice
• CGST Act, 2017, Section 31 — Tax invoice
• CGST Act, 2017, Section 35 — Accounts and other records
• CGST Act, 2017, Section 37 — Furnishing details of outward supplies; Section 39 — Furnishing of returns; Section 44 — Annual return; Section 45 — Final return
• CGST Act, 2017, Section 39 — Furnishing of returns; Section 44 — Annual return
• CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Act, 2017, Section 28 — Amendment of registration; Section 29 — Cancellation or suspension of registration; CGST Rules, 2017, Rule 10 — Issue of registration certificate
• CGST Act, 2017, Section 22 — Persons liable for registration; Section 23 — Persons not liable for registration; Section 24 — Compulsory registration in certain cases
• CGST Act, 2017, Section 25(2) — Procedure for registration
• CGST Act, 2017, Section 31 — Tax invoice; Section 35 — Accounts and other records; Section 29 — Cancellation or suspension of registration