Consider the following about Goods and Services Tax Identification Number (GSTIN):
1. It is a unique 12-digit number.
2. All business entities registering under the GST regime will get a Goods and Services Tax Identification Number, or GSTIN.
3. Under the GST regime, all the different identification numbers required for indirect tax purposes are replaced by a single umbrella number, the GSTIN.
Which of the statements given above is/are correct?
1
1 and 2 only
2
2 and 3 only
3
3 only
4
More than one of the above
5
None of the above