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GSTIN structure (15 characters): the first 2 digits represent:
APAN first two
BYear of registration
CEntity Type
DState Code
Answer & Solution
Correct answer: D. State Code
1. GSTIN is a 15-character ID: first 2 digits = State Code (e.g. '27' for Maharashtra, '07' for Delhi).
2. Next 10 = PAN of the entity. 13th = entity-code (1 for first registration in the State, etc.). 14th = 'Z' (default). 15th = checksum.
3. Each State registration of a single PAN gets a different GSTIN.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §GSTIN structure_
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