What is checked
- 15 characters, letters and digits only (spaces and dashes are removed for you).
- Characters 1 and 2: a valid GST state or territory code.
- Characters 3 to 12: the PAN pattern, and the PAN's 4th character (C company, F firm or LLP, P individual and so on).
- Character 13: the registration number for that PAN in the state (1 to 9, then A to Z).
- Character 14: normally Z.
- Character 15: the check digit, worked out from the first 14 characters.