Section 10(1) in The Central Goods and Services Tax Rules, 2017
(1)Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-(a)two characters for the State code;(b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;(c)two characters for the entity code; and(d)one checksum character.
