What is a GSTIN?

A GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit alphanumeric identifier assigned to every business or individual registered under India's GST regime. Think of it as the GST equivalent of a PAN card number — it identifies a taxable entity within a particular state, links them to their PAN, and is printed on every GST invoice they issue.

Every registered taxpayer receives at least one GSTIN. If a business operates in multiple states, it receives a separate GSTIN for each state of registration. This means a company operating in Maharashtra, Karnataka, and Delhi will hold three distinct GSTINs, each beginning with the respective state code.

Understanding the structure of a GSTIN is the first step toward being able to verify one. The 15 characters are not random — each segment carries specific meaning.

GSTIN Format Breakdown

A GSTIN follows a fixed structure: 2 digits for state code + 10 characters of PAN + 1 digit for entity number + 1 character default ('Z') + 1 check digit. Here is a visual breakdown using the example GSTIN 27AABCU9603R1ZM:

2
7
State Code
A
A
B
C
U
9
6
0
3
R
PAN (Digits 3–12)
1
Entity No.
Z
Default
M
Check Digit

Example: 27AABCU9603R1ZM — 27 = Maharashtra, AABCU9603R = PAN, 1 = First entity in state, Z = Default, M = Check digit

Here is what each segment means:

Why GSTIN Verification Matters

Verifying a GSTIN before entering into a business transaction is not merely a best practice — it is a necessity for protecting your financial interests and staying compliant with GST law. Here is why it matters:

Protect Your Input Tax Credit (ITC)

If you claim Input Tax Credit on purchases from a supplier whose GSTIN is fake, cancelled, or suspended, the tax authorities will disallow that ITC during assessment or audit. Under Section 16(2) of the CGST Act, one of the conditions for claiming ITC is that the supplier must have actually paid the tax collected from you to the government. A supplier with a non-active GSTIN is unlikely to be filing returns or remitting taxes. The financial loss from disallowed ITC can be substantial, especially for businesses with high-value purchases.

Avoid Dealing with Unregistered or Fake Dealers

Fraudulent operators sometimes print fake GSTINs on invoices to appear legitimate. By verifying the GSTIN, you confirm that the supplier or buyer is genuinely registered and that the details on their invoice — name, address, registration status — match the government records. This is your first line of defence against GST fraud.

Vendor Onboarding and Due Diligence

For businesses that onboard new suppliers regularly, GSTIN verification should be a mandatory step in the vendor approval process. Confirming that a vendor has an active GSTIN, checking their registration type (Regular, Composition, etc.), and verifying their filing history helps you assess whether the vendor is compliant. Many large enterprises and government procurement agencies have made GSTIN verification a standard part of their vendor management workflows.

Legal Protection

In the event of a GST audit or investigation, demonstrating that you performed due diligence by verifying the GSTINs of your business partners can work in your favour. It shows the tax authorities that you took reasonable steps to ensure compliance, which can matter when disputes arise over ITC claims or transactions with non-compliant parties.

Methods to Verify a GSTIN Online

There are multiple ways to check whether a GSTIN is valid and active. The official GST portal is the primary source, and there are also third-party tools that offer a faster experience.

Method 1: Verify on the GST Portal (gst.gov.in)

The government's GST portal provides a free, public search facility that does not require you to log in. Here is how to use it:

  1. Go to gst.gov.in in your web browser.
  2. From the top menu, navigate to Services → Search Taxpayer → Search by GSTIN/UIN.
  3. Enter the 15-digit GSTIN in the search field.
  4. Solve the captcha displayed on the screen.
  5. Click Search to retrieve the taxpayer details.

If the GSTIN is valid, the portal will display the following details:

If the GSTIN is invalid or does not exist in the system, the portal will show an error message indicating that no records were found.

Method 2: Search by PAN on the GST Portal

If you have a vendor's PAN but not their GSTIN, you can find all GSTINs linked to that PAN. This is particularly useful for businesses that operate across multiple states:

  1. Go to gst.gov.in.
  2. Navigate to Services → Search Taxpayer → Search by PAN.
  3. Enter the 10-digit PAN and solve the captcha.
  4. The portal will list all GSTIN registrations linked to that PAN across all states.

This method is helpful when you need to verify whether a company has valid GST registrations in the states they claim to operate from.

Method 3: Use a Third-Party Verification Tool

While the GST portal is the authoritative source, it has practical limitations: the captcha can be slow, there is no support for checking multiple GSTINs at once, and the interface is not optimised for repeated lookups. Third-party tools address these gaps.

The DoAide GSTIN Lookup tool, for example, offers the following advantages:

For businesses that need to verify vendor GSTINs frequently — such as procurement teams, accounts payable departments, or CA firms — a tool like DoAide saves considerable time compared to manually navigating the GST portal for each lookup.

What to Check After Verification

Retrieving the GSTIN details is only the first step. You need to review the information carefully to confirm the legitimacy of the entity. Here is a checklist of what to verify:

✓
Registration Status Must show "Active". Do not transact with Cancelled or Suspended GSTINs.
✓
Legal Name Must match the name on the invoice exactly. Any discrepancy is a red flag.
✓
Trade Name If the business uses a different trade name, verify it matches what appears on invoices or communications.
✓
Date of Registration Should predate the invoice. If the invoice is dated before the GST registration, it is invalid.
✓
Registration Type Check if the entity is Regular, Composition, or another type. Composition dealers cannot charge GST on invoices.
✓
Filing Status Use the "Return Filing Status" option on the portal to check if the entity files returns regularly. Non-filers are risky.

Pay special attention to the registration type. If a supplier is registered under the Composition Scheme, they are not permitted to charge GST on their invoices or issue tax invoices. Any invoice from a Composition dealer that charges GST is incorrect, and you cannot claim ITC on it.

Common GSTIN Issues and What They Mean

When verifying a GSTIN, you may encounter statuses or problems that indicate something is wrong. Here are the most common issues and what they mean for your business:

Issue What It Means Impact on You
Cancelled GSTIN The supplier's registration has been permanently cancelled, either voluntarily or by the tax authority due to non-compliance. Do not accept invoices. ITC claimed on purchases from a cancelled GSTIN will be reversed.
Suspended GSTIN Registration has been temporarily suspended, typically because the taxpayer has not filed returns for 6 or more consecutive months. Proceed with extreme caution. The suspension may lead to cancellation. Verify filing status before transacting.
Name Mismatch The legal name or trade name on the invoice does not match the name shown on the GST portal for that GSTIN. Could indicate invoice manipulation. Ask the supplier to clarify. Do not accept the invoice until resolved.
Invalid Format The GSTIN does not follow the 15-digit structure, or the check digit does not match the calculated value. The GSTIN is fabricated. Do not transact. Consider reporting it as a fraud.
No Records Found The GSTIN does not exist in the GST database at all. The number is fake. Do not transact under any circumstances.

State Codes Reference

The first two digits of every GSTIN represent the state or union territory. Here is a quick reference table for commonly used state codes:

Code State / UT Code State / UT
01Jammu & Kashmir20Jharkhand
02Himachal Pradesh21Odisha
03Punjab22Chhattisgarh
04Chandigarh23Madhya Pradesh
05Uttarakhand24Gujarat
06Haryana27Maharashtra
07Delhi29Karnataka
08Rajasthan32Kerala
09Uttar Pradesh33Tamil Nadu
10Bihar36Telangana
18Assam37Andhra Pradesh
19West Bengal97Other Territory

If the first two digits of a GSTIN on an invoice do not match the state the supplier claims to be from, that is an immediate red flag.

How to Report a Fake GSTIN

Encountered a Fake GSTIN?

If you come across a GSTIN that appears to be fabricated or is being misused, you should report it to the GST authorities. Here is how:

Prompt reporting helps the authorities crack down on GST fraud and protects other businesses from falling victim to the same fake GSTIN.

Best Practices for Regular GSTIN Verification

For businesses that deal with multiple vendors and high transaction volumes, a one-time verification is not enough. GSTIN statuses can change — an active registration can be cancelled or suspended at any time. Here are some best practices:

Verify Any GSTIN Instantly

Use the DoAide GSTIN Lookup tool to check registration status, legal name, trade name, and more — no captcha, no login required.

Frequently Asked Questions

A GSTIN is a 15-digit alphanumeric identifier. The first two digits represent the state code, digits 3 to 12 are the PAN of the entity, digit 13 is the entity number within the state, digit 14 is 'Z' by default, and digit 15 is a check digit calculated using a checksum algorithm.
Yes. You can verify any GSTIN for free on the official GST portal at gst.gov.in by navigating to Services > Search Taxpayer > Search by GSTIN/UIN. You can also use free third-party tools like the DoAide GSTIN Lookup which offers faster verification without captcha and supports bulk lookups.
A cancelled GSTIN means the taxpayer's GST registration has been permanently revoked. This can happen voluntarily (the business shut down or no longer meets the registration threshold) or involuntarily (the tax authority cancelled it due to non-compliance, such as failure to file returns). You should not accept invoices from a supplier whose GSTIN is cancelled, as any ITC claimed on such invoices will be disallowed during assessment.
You can report a fake or fraudulent GSTIN by emailing the GST helpdesk at [email protected] or calling the helpline at +91-124-4688999. Provide the fake GSTIN, copies of the invoices, and any supporting evidence. You can also use the Grievance Redressal Portal on gst.gov.in.
The legal name is the official registered name of the business entity as per the PAN card — for example, the company name for a Pvt Ltd or LLP, or the individual's name for a proprietorship. The trade name is the commercial brand or business name under which the entity operates. A business may use a different trade name from its legal name. When verifying invoices, check that at least one of these names matches what appears on the invoice.
Yes. On the GST portal, go to Services > Search Taxpayer > Search by PAN and enter the 10-digit PAN. The portal will display all GSTIN registrations linked to that PAN across all states. This is useful for verifying whether a multi-state business has legitimate registrations in the states where they claim to operate.