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GSTIN

Party identifier of the Indian GST regime, present on every e-invoice.

Definition

The GSTIN is 15 characters: 2 digits for the state code (Indian census standard), the 10-character PAN of the entity, 1 entity character, the default letter Z, and 1 checksum character. The IRP validates the supplier's GSTIN (SellerDtls) and the buyer's (BuyerDtls) before issuing the IRN.

Origin

Format defined by the GST Council and the CBIC under the Goods and Services Tax Act (2017), administered by the GSTN.

Example in context

<SellerDtls><Gstin>29AAACR5055K1Z5</Gstin></SellerDtls> — 29 = Karnataka.

  • India IRN — the IRN is only issued for valid GSTINs.
  • IRP — validates the GSTIN at submission.

Last updated: June 20, 2026