Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>GSTIN Structure: 15-Digit ID Based on PAN, State Code, and Entity Details; Input Tax Credit Rules Highlighted</h1> Each taxpayer will receive a 15-digit Goods and Services Taxpayer Identification Number (GSTIN) based on their PAN and state. The GSTIN includes a state code, PAN, entity code, a blank digit for future use, and a check digit. The 13th digit is alphanumeric and reflects the number of registrations a legal entity has within a state. Multiple registrations for business verticals are allowed, but input tax credit is restricted unless goods or services are supplied across verticals. Compounding scheme transitions are regulated, with specific timelines and conditions for switching between schemes, and changes are communicated via a common portal.