A PAN identifies a business; a GSTIN identifies one GST registration of that business in one state. Because GST is state-wise, a company selling from warehouses in Maharashtra, Karnataka and Delhi will hold at least three different GSTINs — all built on the same 10-character PAN. A GST search by PAN flips the usual lookup around: instead of checking one GSTIN, you start from the PAN and retrieve every registration linked to it across India. For vendor onboarding and reconciliation, that single view is often more useful than any individual GSTIN check.
Why one PAN can have many GSTINs
GST registration is taken state by state. A business must register in every state or union territory from which it makes taxable supplies, and it may also take separate registrations for distinct business verticals or units within the same state, plus special registrations such as an Input Service Distributor. Each of these is a separate GSTIN with its own returns and its own compliance record — but the PAN embedded in characters 3 to 12 stays the same. That constant is what makes PAN-based search possible.
How the 13th character works
The 13th character of a GSTIN is the entity code: it is a running count of registrations under that PAN within that state. The first registration gets 1, the second gets 2, and so on up to 9, after which the series continues with letters A to Z. So two GSTINs that differ only in the 13th character are two registrations of the same business in the same state — for example, a regular registration and an additional vertical. Read alongside the state code, the 13th character tells you exactly where each registration sits in the business’s footprint.
Worked example: reading 27AAACR5055K1Z7
| Segment | Value | Meaning |
|---|---|---|
| Characters 1–2 | 27 | State code — Maharashtra, per the GST state code list |
| Characters 3–12 | AAACR5055K | The PAN of the registered business |
| Character 13 | 1 | First registration under this PAN in Maharashtra |
| Character 14 | Z | Default character, currently always Z |
| Character 15 | 7 | Check digit validating the preceding 14 characters |
If the same company registered in Karnataka, that GSTIN would begin 29, keep AAACR5055K in the middle, and carry its own entity code and check digit. Searching by the PAN AAACR5055K would surface both, along with any others. Our guide on what a GSTIN is covers each segment in more depth.
Where PAN-based search earns its keep
Vendor onboarding
When you onboard a supplier, ask for their PAN and pull all registrations against it. You immediately see whether the GSTIN quoted on their invoice belongs to the state they are actually billing from, whether other registrations are cancelled, and how large their compliance footprint really is. Combine this with a standard GST verification of the specific GSTIN before payment.
Reconciliation and ITC hygiene
Multi-state vendors are a common source of GSTR-2B mismatches: goods shipped from one state, invoice raised under another GSTIN of the same PAN. Knowing every GSTIN under the vendor’s PAN lets your team match invoices to the correct registration instead of chasing a “missing” credit that was reported under a sibling GSTIN.
Due diligence on customers and partners
Before extending credit, a PAN-wide view shows whether a counterparty’s registrations are active across states or being cancelled one by one — an early warning that no single GSTIN lookup reveals. If you only have a business name to begin with, start with a GST search by name to find the PAN, then widen out.
How to run the search
- Enter the 10-character PAN in the search by PAN tool — no login needed.
- Review the list of GSTINs returned, noting state codes and status of each.
- Verify the specific GSTIN on the invoice with a regular GST search before releasing payment.
FAQs
Can one PAN have two GSTINs in the same state?
Yes. Businesses may take separate registrations for different places of business or verticals within a state. The 13th character of each GSTIN distinguishes them — 1 for the first registration, 2 for the second, and so on.
Is GST registration compulsory in every state where a business operates?
Registration is required in every state or union territory from which taxable supplies are made once the business is liable to register. Merely selling into a state from elsewhere does not by itself require registration there.
What if a PAN search shows no GSTIN at all?
The business may be below the registration threshold, exempt, or simply unregistered. If they are charging GST on invoices without any registration against their PAN, treat that as a serious red flag and withhold the tax amount.
Do all GSTINs under a PAN share one compliance rating?
No. Each GSTIN files its own returns, so status and filing history can differ across registrations. That is precisely why checking every GSTIN under the PAN gives a truer picture than checking one.