Need Section 31 Tax Invoices with Direct UPI Settlements?
Stop losing 2% to payment gateways. VyaparStack generates consecutive alphanumeric invoices, embeds NPCI UPI QR codes for instant 0% settlement, and exports GSTR-1 Table 4A JSON.
Stop losing 2% to payment gateways. VyaparStack generates consecutive alphanumeric invoices, embeds NPCI UPI QR codes for instant 0% settlement, and exports GSTR-1 Table 4A JSON.
Instantly verify any 15-character Goods and Services Tax Identification Number (GSTIN). Validates statutory structure, identifies state jurisdiction, decodes PAN entity classification, and calculates the 15th Luhn Mod-36 check digit.
Format: 2 Digits State + 10 Alphanumeric PAN + 1 Entity Serial + 1 'Z' + 1 Check Digit
Maharashtra (Code: 27)
Determines Intra-State (50/50 CGST/SGST) vs Inter-State (100% IGST)
AAPFU0939F
Official Income Tax Permanent Account Number
Partnership Firm / LLP
Identifies whether counterparty is Individual, Company, LLP, or Trust
Digit: V (Expected: V)
Mathematical integrity check prevents typographical billing errors
Statutory framework under CGST Act Section 22 to Section 25 and Rule 46 invoice particulars.
Under CGST Rule 46(d), a registered supplier issuing an invoice exceeding ₹50,000 (or any registered B2B supply) must mandatorily state the name, address, and GSTIN/UIN of the recipient. Failure prevents the buyer from claiming Input Tax Credit (ITC) under Section 16(2) and can attract penalties under Section 122(1)(i).
The GST Council mandates a modified Luhn algorithm (Modulo 36) over the base-36 alphanumeric characters (0-9, A-Z). Alternate characters are weighted by 1 and 2, and the sum of products modulo 36 yields the statutory check digit. This ensures fraudulent or mistyped GST numbers are rejected immediately before filing GSTR-1.