Question

GST Registration of tax payer will be done by which government ? Draw the structure of GSTN.

Answer 1

GST registration of taxpayers will be in the hands of the state governments and the state GST department will be doing the registration of the taxpayers.

Structure of GSTN will be as follows :

State code	PAN	Entity code	Blank digit	check
1	3 5 7 9 11	12	14	15
2	4 6 8 10	13