Q1. What is not correct with respect to GSTIN?
A It is a 15-digit alphanumeric code.
B Its first 2 digits are the state code.
C It contains the PAN card number of the individual or business.
D It is a 16-digit alphanumeric code. Correct
Explanation
GSTIN is a 15-character alphanumeric identification number allotted under the Goods and Services Tax system. Its first two digits represent the state code. The next ten characters are based on the PAN of the individual or business, so the PAN-related statement is correct. Because the standard GSTIN structure has 15 characters, describing it as a 16-digit alphanumeric code is not correct. The question asks for the incorrect statement, so the statement calling GSTIN a 16-digit code is the answer.