GSTIN is the unique identification number that will be given to registered dealer under GST.  Both Regular and composition dealers have GSTIN while consumer or unregistered don’t

General Format of GSTIN

Total 15 digits

First 2 digits identifies the state of assessee

Next 10 digits are PAN number of assessee

13th digit is the sequential number based on the number of registration of same PAN holder in the state

14th digit is common that is ‘Z’

15th digit is the checksum digit used to verify the correctness of GSTIN

Example GSTIN: 27ABCDE1234F2Z6