What is not correct with respect to GSTIN?

Correct option is D

The correct answer is (d) It is a 16 digit and letter code.
Explanation:
· GSTIN (Goods and Services Tax Identification Number) is a 15-digit alphanumeric code, not 16 digits.
· The first 2 digits of the GSTIN represent the state code.
· The next 10 digits correspond to the PAN Card number of the individual or business.
· The 13th digit is a numeric value that indicates the number of registrations a business entity has within a state.
· The 14th digit is typically "Z" by default.
· The 15th digit is a check code, which can be a number or an alphabet.
Therefore, the statement (d) "It is a 16 digit and letter code" is incorrect.