07 June 2017
Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
1.The first two digits of this number will represent the state code as perIndian Census 2011
2.The next ten digits will be the PAN number of the taxpayer
3.The thirteenth digit will be assigned based on the number of registration within a state
4.The fourteenth digit will be Z by default
5.The last digit will be for check code
07 June 2017
very helpful Ppt. but my question is not solved ...my question is that where is mension in this act or section no Igst/Cgst/sgst regarding 50 50 % will be of GST rate