A mathematical theory is a mathematical model of a branch of mathematics that is based on a set of axioms. It can also simultaneously be a body of knowledge (e.g., based on known axioms and definitions), and so in this sense can refer to an area of mathematical research within the established framework.
kkkkkkkkkkkkkkkkkkkThe example of a GSTIN would go like this: 22AAAAA0000A1Z5, where 22 is the state code, which is Chattisgarh, AAAAA0000A is the PAN or the Personal Account Number, 1 is the entity number of the same PAN holder in a state, Z is the default alphabet and 5 is the checksum digit.