A GST number search verifies whether a GSTIN is genuine, active, and registered to the business on the invoice. The official GST portal (services.gst.gov.in) lets anyone search any GSTIN for free without login. This guide explains the exact search steps, decodes the 15-character GSTIN format, lists the state codes for all 38 states and Union Territories, covers active vs cancelled status, and explains when an unverified GSTIN puts your Input Tax Credit at risk.
What is a GSTIN (GST Identification Number)?
A GSTIN is the unique 15-character alphanumeric identifier assigned by the government to every GST-registered business in India. It encodes the state of registration, the taxpayer's PAN, and a serial entity number. Under GST law, every registered taxpayer must display their GSTIN on all tax invoices, on their principal place of business, and on any document that triggers GST liability.
The GSTIN is issued by GSTN (GST Network), a non-government, private limited company set up by the Central Government to manage the GST IT infrastructure. The legal framework is the CGST Act, 2017, administered by CBIC (Central Board of Indirect Taxes and Customs) at cbic-gst.gov.in.
GSTIN Format: What Each of the 15 Characters Means
Every valid GSTIN is exactly 15 characters. The format encodes the state, the taxpayer's PAN, and a serial registration number in a specific order. There is no variation in structure.
Example: 27AAPFU0939F1ZV. Maharashtra-registered business (code 27), PAN AAPFU0939F, 1st registration, Z, check digit V.
| Position | Characters | Meaning | Format |
|---|---|---|---|
| 1-2 | State Code | The state or UT where the business is registered | 01 to 38, 97, 99 |
| 3-12 | PAN | Permanent Account Number of the business owner or entity | 5 letters + 4 digits + 1 letter (AAAAA9999A) |
| 13 | Entity Number | Serial number for the registration within the state (first registration = 1) | 1-9, then A-Z for 10th+ registration |
| 14 | Z (fixed) | Fixed placeholder character; always the letter Z in every GSTIN | Always Z |
| 15 | Check Digit | Computed check character to detect typographic errors | 0-9 or A-Z |
What the 5th Character of the PAN (Position 7 in GSTIN) Reveals
The fifth character of the PAN embedded in the GSTIN (character position 7 overall) identifies the entity type. This is part of the PAN structure defined by the Income Tax Department, not a GST-specific field.
| 5th PAN Character | Entity Type |
|---|---|
| P | Individual |
| C | Company (Private or Public Limited) |
| H | HUF (Hindu Undivided Family) |
| F | Firm or LLP |
| A | AOP (Association of Persons) |
| T | Trust |
| B | BOI (Body of Individuals) |
| L | Local Authority |
| J | Artificial Juridical Person |
| G | Government |
How to Search a GST Number Online: Step by Step
The official GST portal provides free GSTIN search without login. The process takes under 2 minutes.
Open the GST Search Page
Go to services.gst.gov.in/services/searchtp on the official GST portal. This is the Search Taxpayer section under the Services menu.
Select Search Type
Choose "Search by GSTIN/UIN" to search by the 15-digit GST number. Or choose "Search by PAN" to find all GSTINs linked to a PAN number across all states.
Enter the GSTIN
Type the 15-character GSTIN exactly as shown on the invoice. GSTIN is case-insensitive: uppercase and lowercase are treated equally.
Complete the CAPTCHA
Enter the text shown in the image verification. This is required to prevent automated bulk searches on the portal.
Click Search
Click the blue Search button. Results typically load within 2-5 seconds.
Review the Results
The portal shows: legal name, trade name (if any), principal state, registration date, taxpayer type, and current status (Active, Cancelled, or Suspended).
Cross-Check with the Invoice
Match the legal name and state shown against the supplier name on the invoice. A mismatch is a red flag for a fraudulent or misused GSTIN.
GSTIN Decoder: Validate Format and Identify the State Instantly
The decoder below validates the 15-character GSTIN format and identifies the registered state, embedded PAN, and entity type without connecting to any external API. Use the "Check Live Status" button to verify active/cancelled status on the official GST portal.
GSTIN Decoder
Enter a 15-digit GSTIN to instantly decode the state, PAN, entity type, and verify the format.
0/15 characters
This decoder validates format only. It does not connect to the GST portal. For live registration status, use the “Check Live Status” button.
GST State Codes for All 38 States and Union Territories
The first two digits of any GSTIN identify the state of registration. All 38 Indian states and Union Territories have unique 2-digit codes assigned by the Central Government. If you see a GSTIN starting with a code not in this list, it is invalid.
| State Code | State / Union Territory | State Code | State / Union Territory |
|---|---|---|---|
| 01 | Jammu and Kashmir | 02 | Himachal Pradesh |
| 03 | Punjab | 04 | Chandigarh |
| 05 | Uttarakhand | 06 | Haryana |
| 07 | Delhi | 08 | Rajasthan |
| 09 | Uttar Pradesh | 10 | Bihar |
| 11 | Sikkim | 12 | Arunachal Pradesh |
| 13 | Nagaland | 14 | Manipur |
| 15 | Mizoram | 16 | Tripura |
| 17 | Meghalaya | 18 | Assam |
| 19 | West Bengal | 20 | Jharkhand |
| 21 | Odisha | 22 | Chhattisgarh |
| 23 | Madhya Pradesh | 24 | Gujarat |
| 26 | Dadra and Nagar Haveli and Daman and Diu | 27 | Maharashtra |
| 28 | Andhra Pradesh | 29 | Karnataka |
| 30 | Goa | 31 | Lakshadweep |
| 32 | Kerala | 33 | Tamil Nadu |
| 34 | Puducherry | 35 | Andaman and Nicobar Islands |
| 36 | Telangana | 37 | Andhra Pradesh (Amaravati) |
| 38 | Ladakh | 97 | Other Territory |
| 99 | Centre Jurisdiction |
Note: Code 25 (Daman and Diu) was merged into code 26 after the Dadra and Nagar Haveli and Daman and Diu merger in January 2020. Existing GSTINs starting with 25 issued before the merger remain valid.
What a GST Number Search Shows: Every Data Field Explained
A successful GSTIN search on the GST portal returns a results card with eight fields. Understanding each field helps you assess whether a supplier is legitimate.
| Field | What It Means | What to Check |
|---|---|---|
| Legal Name of Business | The exact name registered with the tax authority, matching the PAN | Must match the supplier name on the invoice |
| Trade Name | The commercial brand name if different from the legal name | Common for sole proprietors and retailers; OK if different from legal name |
| State Jurisdiction | The state where the business is registered for GST | Must match the state in the first two digits of the GSTIN |
| Central Jurisdiction | The specific ward or range of the tax officer | Less critical for buyers; relevant for compliance filings |
| Date of Registration | When the GSTIN was issued | If the date is very recent for a long-established supplier, it warrants scrutiny |
| Constitution of Business | The legal structure: Proprietorship, Partnership, LLP, Private Ltd., etc. | Should match the type of business you expect |
| Taxpayer Type | Whether the taxpayer is Regular, Composition, NRTP (Non-Resident), etc. | Regular taxpayers charge GST on invoices; Composition dealers cannot collect GST from you |
| GSTIN / UIN Status | Active, Cancelled, or Suspended | Active = valid. Cancelled or Suspended = do not accept invoices or claim ITC |
How to Search GST Number by PAN
Searching by PAN returns all GSTINs registered under a single taxpayer across all states. This is the right approach when you know the company's PAN but not their specific state GSTIN.
You cannot search by business name or trade name on the official GST portal. If you only have the name, the supplier must provide their GSTIN directly (which they are legally required to do on every invoice).
Active vs Cancelled GSTIN: What Each Status Means for Your Business
A GSTIN can have three statuses on the portal. The status determines whether any invoice from the supplier is legally valid for Input Tax Credit.
| Status | Meaning | Can You Claim ITC? | Action to Take |
|---|---|---|---|
| Active | Registration is valid and current | Yes, on valid tax invoices | Proceed normally |
| Cancelled | Registration was voluntarily surrendered or revoked by the tax authority | No: ITC will be reversed with interest | Do not accept invoices; ask supplier to re-register or clarify |
| Suspended | Temporarily restricted pending an investigation or non-compliance notice | Risky: ITC may be reversed | Delay payment; ask supplier to resolve their compliance issue first |
Under Section 16(2) of the CGST Act, ITC is eligible only when the supplier has paid the tax to the government. If their GSTIN is cancelled, they cannot legally collect or remit GST. Any ITC claimed on invoices from a cancelled taxpayer can be reversed by the tax officer with 18% interest from the date of claim.
GST Registration Threshold: Who Must Register and Who Can Opt In
GST registration is mandatory once aggregate turnover crosses the threshold. "Aggregate turnover" includes all taxable, exempt, and zero-rated supplies across all business verticals and states under the same PAN.
| Category | Type of Supply | Normal States Threshold | Special Category States Threshold |
|---|---|---|---|
| Supplier of Goods | All supplies | ₹40 lakh | ₹20 lakh |
| Supplier of Services | All supplies | ₹20 lakh | ₹10 lakh |
| E-commerce sellers | Goods or services sold through platforms | No threshold | No threshold |
| E-commerce operators | Platform companies like Amazon, Flipkart | No threshold | No threshold |
| Inter-state suppliers | Supply to a different state | No threshold | No threshold |
| Casual Taxable Person | Occasional business in a state where not regularly based | No threshold | No threshold |
| Reverse Charge recipients | Businesses receiving services under RCM | No threshold | No threshold |
Special category states are: Manipur, Mizoram, Nagaland, Tripura, Uttarakhand, and Puducherry. The threshold for these states is lower because of their smaller economic scale.
Businesses below the threshold can voluntarily register for GST. Voluntary registration allows them to collect GST from customers and claim Input Tax Credit on purchases, which is often beneficial for B2B businesses.
Types of GST Taxpayers and What Each Means for Invoicing
The "Taxpayer Type" field on the GSTN portal tells you how the supplier is registered, which directly affects what they can charge and what you can claim.
| Taxpayer Type | Who It Is | Can Charge GST on Invoice? | Can You Claim ITC? |
|---|---|---|---|
| Regular | Standard GST registrant filing monthly/quarterly returns | Yes | Yes, on valid invoices |
| Composition | Small taxpayer on the simplified Composition Scheme | No: cannot charge GST | No: Composition dealers cannot pass ITC |
| NRTP (Non-Resident Taxable Person) | Foreign businesses supplying in India temporarily | Yes | Yes, limited |
| OIDAR | Online Information and Database Access or Retrieval services (foreign suppliers) | Yes | Not applicable for most Indian recipients |
| UIN (Unique Identification Number) | UN bodies, embassies, and diplomatic missions | Exempt: they claim refunds | Not applicable |
| SEZ Unit / Developer | Businesses operating in Special Economic Zones | Zero-rated supply | Yes, with specific documentation |
When a supplier's portal shows "Composition", they are not allowed to charge GST on their invoices. If they do charge GST, the invoice is non-compliant and the ITC is not claimable. The GST Calculator helps compute tax on invoices from Regular taxpayers.
Why Verifying a GST Number Before Every Transaction Matters
Verifying a supplier's GSTIN before paying an invoice is not optional for businesses that claim Input Tax Credit. It is a compliance requirement under the CGST Act.
How to Report a Fake or Fraudulent GSTIN
A fake GSTIN is one that does not exist on the GST portal or belongs to a different business than the one issuing the invoice. Both cases are criminal offences under the CGST Act.
Verify on the GST Portal First
Confirm the GSTIN does not exist or returns a different business name at services.gst.gov.in/services/searchtp.
Do Not Pay or Claim ITC
Immediately stop the payment process and do not file the invoice in your GST returns.
File a Grievance on the GST Portal
Log in to the GST portal, go to Services > Grievance and complaint filing. Submit a fraud complaint with the fake GSTIN and the fraudulent invoice copy.
Report to Your Jurisdictional GST Officer
Contact your ward or range GST officer. Complaints can be made in writing or through the CBIC portal at cbic-gst.gov.in.
File an FIR if Substantial Fraud
For significant invoice fraud, file a First Information Report (FIR) at the local police station. GST fraud above ₹5 crore is a cognizable and non-bailable offence under Section 132 of the CGST Act.
GST Calculator
Calculate GST on any amount at 5%, 12%, 18%, or 28%. Compute net price, GST amount, and total invoice value instantly.
Frequently Asked Questions: GST Number Search
CAs and tax professionals can generate GST compliance reports and Tax Optimization Reports for clients at ca.fermor.in.
Disclaimer: This article is for informational purposes only. GST rules are subject to change. Always verify the latest provisions on the official GST portal (gst.gov.in) or through CBIC notifications. Fermor is not a tax advisory firm and this is not professional tax or legal advice.