A GST Number (GSTIN) is a unique identification number assigned to businesses registered under the Goods and Services Tax (GST) in India. It is directly linked to the business owner's Permanent Account Number (PAN), which is issued by the Income Tax Department. Here’s how the GSTIN and PAN relate to each other:

Structure of GST Number (GSTIN):
The GSTIN is a 15-digit alphanumeric code based on the PAN, structured as follows:

First 2 Digits: State Code (indicating the state of registration).
Next 10 Digits: The PAN number of the business owner or entity.
13th Digit: Entity code, representing the number of registrations the PAN has within a state (e.g., 1 for first registration, 2 for second registration).
14th Digit: Typically 'Z' by default.
15th Digit: A checksum digit used for validation purposes.
Key Points:
PAN Linkage: Since the GSTIN contains the PAN, it directly connects the GST registration to the individual's or business's PAN, ensuring tax compliance across various types of taxes.
Single GSTIN Per State: A PAN can be used to register for a single GSTIN in each state, but the same PAN can have multiple GSTINs if the business operates in multiple states.
Verification: GSTIN can be verified online to confirm the legitimacy of the business and cross-check it with the PAN.

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