How to Find PAN from GSTIN: GSTIN Structure & PAN Identification

Vikash

31 Aug 2026 • 10 min read

Pan by GST

When you receive a GSTIN from a customer, supplier or vendor, you may want to check which PAN is linked to that GST number. This is useful when you are verifying vendor details, checking customer GST information, creating GST invoices or confirming whether multiple GSTINs belong to the same business entity.

The good news is that you can identify the PAN from a GSTIN by reading the GSTIN structure correctly. A GSTIN is a 15-character alphanumeric number, and the PAN is embedded inside it.

In simple terms, the 3rd to 12th characters of a GSTIN represent the PAN.

For example, if the GSTIN is:

27ABCDE1234F1Z5

Then the PAN is:

ABCDE1234F

This guide explains how to find PAN from GSTIN, how the GSTIN structure works, which digits represent the state code, entity code and checksum, and how businesses can use this information for GST verification.

What Is GSTIN?

GSTIN stands for Goods and Services Tax Identification Number. It is a unique registration number given to a GST-registered taxpayer in India.

Businesses use GSTIN for:

GST invoices
E-invoices
E-way bills
GST returns
Vendor verification
Customer GST validation
Input Tax Credit checks
Purchase and sales records
Business compliance documentation

If you deal with GST-registered customers or suppliers, GSTIN verification should be part of your billing and purchase workflow.

With GimBooks GST billing software, businesses can manage GST invoices, customer records, vendor details and billing documents in a more organised way.

What Is PAN in GSTIN?

PAN stands for Permanent Account Number. It is issued by the Income Tax Department and is used as a key identity number for individuals, companies, firms and other entities.

Under GST, PAN is important because GST registration is linked to PAN. A business may have multiple GSTINs in different states, but the PAN part can help identify whether those GSTINs belong to the same legal entity.

For example:

GSTIN	PAN Identified
27ABCDE1234F1Z5	ABCDE1234F
29ABCDE1234F1Z3	ABCDE1234F
07ABCDE1234F1Z8	ABCDE1234F

In this example, the GST state code is different, but the PAN is the same. This means the registrations may belong to the same PAN-based entity in different states.

GSTIN Structure Explained

A GSTIN has 15 characters. Each part has a meaning.

GSTIN Part	Position	Meaning
State Code	1st and 2nd characters	Shows the state or union territory of GST registration
PAN	3rd to 12th characters	PAN of the registered person or business
Entity Code	13th character	Registration/entity number under the same PAN in that state
Default Character	14th character	Usually “Z”
Checksum	15th character	Used for validation/checking

Example GSTIN:

27ABCDE1234F1Z5

Part	Value
27	Maharashtra state code
ABCDE1234F	PAN
1	Entity code
Z	Default character
5	Checksum character

So, from this GSTIN, the PAN is ABCDE1234F.

How to Find PAN from GSTIN

To find PAN from GSTIN, follow this simple method:

Take the full 15-character GSTIN.
Ignore the first two digits.
Select characters from position 3 to position 12.
The selected 10 characters are the PAN.
Verify the GSTIN on the GST portal or through a reliable GST verification tool.

Example:

Step	Example
GSTIN	27ABCDE1234F1Z5
Remove first 2 digits	ABCDE1234F1Z5
Take next 10 characters	ABCDE1234F
PAN	ABCDE1234F

This is the easiest way to do PAN identification from GSTIN manually.

GSTIN to PAN Example

Let’s decode another GSTIN example:

GSTIN: 29AAACP1234Q1Z7

Character Position	Value	Meaning
1–2	29	Karnataka state code
3–12	AAACP1234Q	PAN
13	1	Entity code
14	Z	Default character
15	7	Checksum

So, the PAN from this GSTIN is:

AAACP1234Q

This is why many businesses search for pan by gst or GSTIN to PAN when verifying customer and supplier details.

Which Digits Are PAN in GSTIN?

The PAN is located from the 3rd character to the 12th character of the GSTIN.

GSTIN Character Position	What It Represents
1–2	State code
3–12	PAN
13	Entity code
14	Z
15	Checksum

So, whenever you need to find the PAN from a GSTIN, extract only the 3rd to 12th characters.

Example:

GSTIN: 24ABCDE1234F2Z9PAN: ABCDE1234F

PAN by GST: Quick Identification Table

GSTIN Example	State Code	PAN	Entity Code
27ABCDE1234F1Z5	27	ABCDE1234F	1
29AAACP1234Q1Z7	29	AAACP1234Q	1
07AABCU9603R1Z2	07	AABCU9603R	1
33AAECS1234L2Z8	33	AAECS1234L	2
24AAGCA4567M1Z9	24	AAGCA4567M	1

This table can help accounts teams quickly understand how PAN appears inside GSTIN.

Why Businesses Need to Find PAN from GSTIN

Businesses often need to identify PAN from GSTIN during customer, supplier and vendor checks.

Common use cases include:

Verifying whether multiple GSTINs belong to the same vendor
Checking customer GST details before creating invoices
Matching supplier PAN with purchase records
Identifying state-wise GST registrations under one PAN
Checking whether a vendor’s GSTIN is structured correctly
Avoiding wrong GSTIN entry in GST invoices
Reducing e-invoice and e-way bill validation errors
Improving vendor master and customer master accuracy

For businesses handling many vendors or customers, GSTIN-to-PAN checks are useful before creating invoices, purchase records or e-way bills.

How PAN Helps in Vendor GST Verification

PAN helps identify the legal entity behind a GSTIN. A business may have separate GST registrations in different states, but the PAN can show whether those GSTINs are linked to the same entity.

For example:

Vendor GSTIN	State	PAN
27ABCDE1234F1Z5	Maharashtra	ABCDE1234F
29ABCDE1234F1Z3	Karnataka	ABCDE1234F
07ABCDE1234F1Z8	Delhi	ABCDE1234F

If your purchase team sees the same PAN across multiple GSTINs, it may indicate that these registrations belong to the same PAN-based business entity operating in different states.

However, PAN identification alone is not enough. You should also verify the GSTIN status, legal name, trade name, registration type and address before finalising vendor records.

GSTIN Structure and State Code

The first two digits of a GSTIN represent the GST state or union territory code.

Example:

GSTIN Starts With	State / UT
27	Maharashtra
29	Karnataka
07	Delhi
33	Tamil Nadu
24	Gujarat
09	Uttar Pradesh

For example, in GSTIN 27ABCDE1234F1Z5, the first two digits 27 indicate Maharashtra.

The state code helps businesses understand where the GST registration belongs. This is useful when checking GST invoices, e-way bills, e-invoices and place-of-supply details.

For invoice field checks, you can also read GimBooks’ GST Invoice Mandatory Fields Audit Checklist.

Entity Code in GSTIN

The 13th character of a GSTIN is the entity code. It identifies the registration/entity number of that PAN in the same state.

Example:

GSTIN	PAN	Entity Code
27ABCDE1234F1Z5	ABCDE1234F	1
27ABCDE1234F2Z6	ABCDE1234F	2

If the same PAN has more than one registration in the same state, the entity code helps distinguish between them.

This is useful for businesses that deal with companies having multiple branches, business verticals or registrations.

What Does the 14th Character “Z” Mean?

The 14th character of a GSTIN is usually Z. It is a default character used in the GSTIN structure.

Example:

27ABCDE1234F1Z5

Here, the 14th character is Z.

When checking GSTIN format manually, make sure the 14th character is usually Z. If it is different, the GSTIN may need further verification.

What Is the Last Character in GSTIN?

The 15th character of a GSTIN is a checksum character. It can be a number or letter and is used for validation.

Example:

27ABCDE1234F1Z5

Here, the last character is 5.

The checksum helps detect errors in the GSTIN format. However, manually checking the checksum is difficult for most users. It is better to verify GSTIN using the GST portal or a trusted GSTIN validation tool.

How to Verify PAN Identified from GSTIN

After finding the PAN from GSTIN, you should still verify the GSTIN details.

A basic verification process should include:

Step	What to Check
1	Check whether GSTIN has 15 characters
2	Confirm the first two digits are a valid state code
3	Extract characters 3 to 12 as PAN
4	Check whether PAN follows standard PAN format
5	Check whether the 14th character is Z
6	Verify GSTIN status using GST portal or GST verification tool
7	Match legal name and trade name with vendor/customer records
8	Confirm state and address before invoicing

This process helps reduce incorrect GSTIN entries in invoices, e-way bills and e-invoices.

PAN from GSTIN vs GSTIN Search by PAN

These two checks are related, but they are not the same.

Check	Meaning	Use Case
PAN from GSTIN	Extracting PAN from a known GSTIN	When you already have a GSTIN and want to identify the PAN
GSTIN Search by PAN	Finding GST registrations linked to a PAN	When you have PAN and want to check related GSTINs
GSTIN Verification	Checking whether GSTIN is valid and active	Before billing, purchase, vendor onboarding or GST reporting

If you only have a GSTIN, you can identify PAN from the 3rd to 12th characters. If you have PAN and want to find all GST registrations linked to it, use GSTIN search by PAN on the GST portal or a GST verification tool.

Why PAN Identification Matters for GST Invoices

When you create a GST invoice, the buyer’s GSTIN must be entered correctly. If the GSTIN is wrong, the invoice may create issues for the buyer’s Input Tax Credit, GST return reconciliation and e-invoice validation.

PAN identification helps accounts teams:

Check whether the customer GSTIN looks genuine
Match GSTIN with customer master
Identify multiple registrations of the same business
Avoid entering wrong GSTIN in invoice
Reduce billing corrections later
Improve B2B invoice accuracy

For creating cleaner GST invoices, businesses can use GimBooks GST billing software to manage customer records, GSTIN details and invoice workflows.

PAN Identification for E-Invoice and E-Way Bill Workflows

PAN from GSTIN is also useful in e-invoice and e-way bill workflows.

For e-invoicing, GSTIN errors can cause IRP validation failures. For e-way bills, wrong GSTIN, state code or ship-to details can create movement document issues.

PAN identification can help teams:

Check vendor/customer GSTIN before IRN generation
Verify GSTIN-state mapping
Identify whether multiple GSTINs belong to the same PAN
Reduce wrong buyer GSTIN errors
Maintain cleaner party masters
Improve e-way bill and e-invoice data accuracy

For related operational guides, read:

Common Mistakes While Finding PAN from GSTIN

Mistake	Why It Is Wrong	Correct Approach
Taking first 10 characters as PAN	First two digits are state code	Take characters 3 to 12
Ignoring GSTIN length	Invalid GSTIN may give wrong PAN	Check 15-character GSTIN format
Treating state code as PAN part	State code is separate	Remove first two digits first
Not verifying GSTIN status	PAN extraction does not prove active GST registration	Verify GSTIN status separately
Using one GSTIN for all vendor branches	Vendor may have state-wise GSTINs	Store correct GSTIN for each state
Assuming same PAN means same GSTIN	Same PAN can have multiple GSTINs	Verify specific GST registration
Using wrong customer GSTIN in invoice	Can affect ITC and returns	Match GSTIN with customer and state

This checklist is useful for purchase teams and billing teams that manually maintain customer or supplier data.

Vendor Master Checklist for GSTIN and PAN Verification

Before saving a vendor or customer GSTIN in your records, check the following:

Field	What to Verify
GSTIN	15-character GSTIN entered correctly
PAN	Characters 3 to 12 extracted from GSTIN
Legal Name	Matches vendor/customer documents
Trade Name	Matches business communication
State Code	Matches registration state
Address	Matches billing or supply location
Registration Status	Active or inactive
Entity Code	Helps identify multiple registrations
GST Registration Type	Regular, composition, SEZ or other type
Last Verified Date	Helps maintain updated records

Maintaining this information in the vendor master helps reduce billing and purchase errors.

For purchase-side workflows, you can also explore GimBooks Purchases.

How GimBooks Helps with GSTIN and PAN-Based Records

Manual GSTIN checks become difficult when a business handles many customers, vendors, branches and purchase records. One wrong GSTIN can affect invoices, e-way bills, e-invoices and GST reconciliation.

With GimBooks GST billing software, businesses can manage GST-ready invoices, customer details, vendor records and billing documents in one place.

GimBooks helps businesses:

Maintain customer and supplier records
Create GST invoices with correct GSTIN details
Manage purchase and sales documents
Organise billing records
Reduce manual GST data-entry errors
Keep business records ready for GST workflows

For businesses using e-way bill and e-invoice workflows, clean GSTIN and PAN-based records help avoid repeated validation issues.

Practical Checklist: How to Find PAN from GSTIN

Use this checklist whenever you need to identify PAN from a GSTIN:

Take the full 15-character GSTIN.
Confirm the GSTIN has 15 characters.
Check the first two digits as state code.
Extract the 3rd to 12th characters.
Treat those 10 characters as the PAN.
Check whether PAN follows the standard format.
Check 13th character as entity code.
Check 14th character as Z.
Treat 15th character as checksum.
Verify GSTIN status before using it in invoices.
Match legal name and trade name with vendor/customer records.
Save verified GSTIN and PAN details in customer or vendor master.

Conclusion

Finding PAN from GSTIN is simple once you understand the GSTIN structure. The PAN is embedded in the GSTIN from the 3rd to 12th characters.

For example, in GSTIN 27ABCDE1234F1Z5, the PAN is ABCDE1234F.

However, PAN identification is only the first step. Businesses should also verify GSTIN status, legal name, trade name, state code, address and registration details before using the GSTIN in invoices, e-way bills, e-invoices or purchase records.

For accountants, purchase teams and business owners, a clean GSTIN verification process helps reduce billing mistakes, improve vendor records and maintain better GST-ready documentation.

FAQs

How can I find PAN from GSTIN?

You can find PAN from GSTIN by extracting the 3rd to 12th characters of the 15-character GSTIN. These 10 characters represent the PAN.

Which digits are PAN in GSTIN?

The PAN is found from the 3rd to the 12th character of the GSTIN.

What is the structure of GSTIN?

A GSTIN has 15 characters. The first two characters are the state code, the next ten characters are PAN, the 13th character is the entity code, the 14th character is usually Z and the 15th character is the checksum.

Can I get PAN by GST number?

Yes. If you have a valid GSTIN, you can identify the PAN by taking characters 3 to 12 from the GSTIN.

Is PAN the same for all GSTINs of one business?

If the GSTINs belong to the same PAN-based legal entity, the PAN part will be the same. However, the state code and entity code may differ across registrations.

Can I verify GSTIN using PAN?

Yes. GSTIN search by PAN can help identify GST registrations linked to a PAN. Businesses should use GST portal or reliable GST verification tools to check status and details.

Does PAN from GSTIN confirm that GSTIN is active?

No. Extracting PAN from GSTIN only helps identify the PAN embedded in the GSTIN. It does not confirm whether the GSTIN is active. You should verify GSTIN status separately.

Why is PAN identification from GSTIN useful?

PAN identification is useful for vendor verification, customer master cleanup, purchase checks, GST invoice accuracy, e-invoice validation and e-way bill data accuracy.

What is the 13th character in GSTIN?

The 13th character is the entity code. It helps identify different registrations under the same PAN in the same state.

What is the last character in GSTIN?

The last character is a checksum character used for GSTIN validation.