Methodology to Develop Coding Structure:
Let us examine the 15 digit Goods and Services Tax Identification Number (GSTIN). GSTIN is a 15 digit unique code that is assigned to each taxpayer, which will be state-wise and PAN-based.
GSTIN Format or Structure (GSTIN):
From the above details, we can identify that GSTIN is a combination of state code, PAN, number of registration within the state, default digit and check code to detect errors.
Another Example: Let us examine how to develop a coding structure for students in Thrissur district under DHSE. The rst step is to develop a hierarchy of the school system and attributes
| Entry year |
4 digit |
| School code |
5 digit |
| Course code |
2 digit |
| Roll number |
2 digit |
Thus we allocate 13 digit code to a student.
