How to do GST Number Search By Name?

To understand what is GST Number Search, let us first look at the concept of GSTIN.

In India, each taxpayer registered under the GST regime is allotted a unique alphanumeric identification number known as GSTIN. Alphanumeric means consisting of letters and numbers. A business registered under the GST regime is compulsorily required to mention GSTIN in its invoice.  

GSTIN is 15 digits long. The first two digits give the state code. Suppose the first two digits are ‘27’, which means GSTIN is of a Maharashtra-based business. The next ten digits are from the PAN of the taxpayer. The 13th digit states the number of registrations of the same PAN holder in the same state. The next digit is ‘Z’ by default, and the last digit is a random checksum digit.

Suppose your GSTIN is 24AKQPR4577F1ZN. Here,

• 24 refers to the state code of Gujarat. 
• AKQPR4577F is the PAN number of the taxpayer.  
• 1 refers to the number of registrations in the state under the same PAN. In this case, there’s only one.
• Z is the default letter.
• N is a random checksum digit or letter.

Also Read: GSTIN Importance, Format & How to Apply for GST Number

What is ‘GST Number Search By Name’?

GSTIN is used for various purposes such as identifying businesses, tracking the sales and supply details, payments etc. Businesses need to use GSTIN in their GST software to issue invoices, debit notes etc. GST software like Legal Tree provides various services where a taxpayer can quickly get all the necessary details required to follow the GST laws. One of the services is GST Number Search by name.

Let’s explore this simple but helpful service. To use this service, you need to:

• Enter the business name in the box ‘Search.’ Let’s take a quick look at the details provided below.
• When you search the business name, you can verify the following details:

1. Legal name of the business

This displays the registered name of the business as per the registration documents. You must use the legal name on all agreements, documents, such as MoA, AoA, Registration Certificate etc.  

2. Trade name 

Most businesses have a trading name apart from their legal name. A trade name is the brand name of the business. It is how a business makes its name easily recognisable to customers. For example, “McDonald’s” is the trade name, whereas the legal name is “McDonald’s Corporation.”

3. Effective date of registration                                                                             

Here, you will get the date of registration of the business with the GST regime.  

4. Constitution of business

You can get an overview of the business type, whether it’s a company, partnership or proprietorship, or trust, or any other form.

5. GSTIN/UIN status                                                                                                                   

GSTIN status shows whether the business is active or inactive. 

6. Taxpayer type

The taxpayer section shows whether a taxpayer is a regular, composition dealer or any other type of taxpayer. 

7. Administrative and other office

It shows the GST jurisdiction under which the business operates. The administrative office shows the jurisdiction office of the Centre and the other office shows the jurisdiction office of the state.

8. Principal Place of business                                                                       

It displays the primary place from where the business is run and details of other branches.               

9. Status of Aadhaar authentication

It shows whether the Aadhaar verification has been done or not. 

10. Status of E-KYC verification 

It shows whether e-KYC verification has been done or not.     

11. Nature of core business activity

Sometimes a business may have multiple products or services. So this field shows the primary business activity.

12. Dealing in goods and services

This section shows the details of goods & services provided by the taxpayer along with the HSN/SAC code.

13. Show Filing Table

Clicking on this button at the bottom gives details of filing of GSTR3B/GSTR1 of various tax periods of the respective financial year along with the date of filing and status. 

Also Read: GST Payment Online How to Pay GST Online?                                                          

How to use Search Taxpayer?                        

Now let’s understand how to use the service GST Number Search By Name. Go to the Legal Tree website or app and click on the “Search” tab. You just need to enter the name of the business. The software will display the details of the business, such as GSTIN, registration date, etc. 

Uses of the Search tab 

1. Verifying the authenticity of the Taxpayer
2. Checking whether the taxpayer is a non-filer of return or not
3. Checking the status of the registration, i.e. whether it’s active or provisional, or cancelled
4. The provisions under section 16 of CGST/SGST/IGST Act,2017, mention certain conditions for availing input tax credit. 
   • One of the conditions is that if the buyer wants to claim the input tax credit, the supplier must have paid GST. 
   • Any buyer can confirm this based on the return filing table from the GST search.
5. The buyer also needs to confirm the correct levy of GST. An invoice is one such document from where you can prove it. But in instances where the seller has multiple locations in a state and simultaneously has multiple GSTINs, it becomes difficult for the buyer to confirm the correct levy of GST.  So you can use the search by GSTIN service and confirm the same.
6. Any person can use the ‘GST Number Search by Name’ facility to get details of their purchase
7. You can find multiple State registrations based on the PAN of the business along with the details of the business across various states.
8. In case of any irregularity in the filing of GST, you can easily trace returns.

Also Read: GST FAQ – Search Your GST Queries | GST Frequently Asked Questions

Why is it a good practice to use the GST Number Search By Name?

The search tab looks very informative, right? It is. Let’s have a look at why it’s a good practice for a business.

• Sometimes it becomes difficult to tackle practical issues such as verifying your supplier’s registration to check if your purchase is liable for reverse charge. To help with some of these issues, the search tab facility provided can help you. Using this search tab will help take precautions and verify how regularly your supplier files the returns.
• GST department has a scheme where any person reporting such irregular activity with proof will be rewarded. So how is it done? Let us give you an example. 
  • Suppose you purchase goods from a business and get a bill. Now if you want to verify the business, here are the required steps:
    • Verify the business by using the Search tab. You can enter the name of the business to search. You can also use the GSTIN mentioned on the tax invoice to search by GSTIN. 
    • From the results displayed, you’ll be able to check whether the business is regularly filing GSTR3B, which will give you confidence that he pays tax. 
    • If you’re not able to find him as a regular taxpayer, find out if he’s registered as a composition dealer. Use the ‘Search Taxpayer’ to get the details.
    • If he’s a composition dealer, you won’t be able to claim input tax credit to set off against your output liability. Also, the bill you have received would be a ‘bill of supply’. 
    • In case the business is mentioned as unregistered, then you can verify if the product the business sells is taxable or not.
• If you find any irregular activity in the above cases, you can report the same to the department.

By providing these services, the GST system has been made more reliable. Businesses can verify if a supplier is consistent in following the GST laws and procedures, which help in claiming the input credit. GST Number Search By Name helps in the smooth flow of business and prevents tax leakage for the government.

Also Read: GST Calculator – Online Goods and Services Tax Calculator