Structure of registration number

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.... Various digits in GSTIN will denote the following: State Code PAN Entity Code BLANK Check Digit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15                                   3.3 In the GSTIN,....

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....e same legal entity can be registered within a State. 3.5  14th digit of GSTIN would be kept BLANK for future use. 3.6 In GST regime, multiple registrations within a State for business verticals of a taxable person would be allowed. This provision should be subject to following specific stipulations -  (1) Input Tax Credit across the business verticals of such taxable pers....

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....e even during the year if they so want, with a condition that they cannot switch over to Compounding scheme again during the same financial year. (3) Any existing taxpayer under the Compounding scheme upon crossing the Compounding threshold will be switched over to the Normal scheme automatically from the day following the day of crossing the Compounding threshold. GST Law drafting commit....