GST State Code List and Jurisdiction

Lets deep dive into GST State Code meaning, India's complete GST code list, GST Jurisdiction and its importance.

4 Jun,2024 05:46 IST 8500
GST State Code List and Jurisdiction

Replacing multiple indirect taxes, the Goods and Services Tax (GST) brought a paradigm shift in the Indian tax structure. Besides streamlining tax structure, simplifying compliance, and preventing tax evasion among other benefits, it is characterized by its comprehensive, multi-stage, destination-based approach. The GST State Code list is an important component of this system. It’s simply a list that assigns a distinctive code to each state and union territory in India, which is essential for businesses and taxpayers who constitute an integral part of the GST Identification Number (GSTIN). 

This article will provide you with a low-down on the GST State Code list, its importance and uses.

GST State Code Meaning

The Government of India (GOI) has serially assigned unique alphanumeric codes to the states and Union Territories in the country. For example, '03' is for Punjab, '19’ indicates West Bengal, and '33' represents Tamil Nadu. This GST Code is mentioned in the GST Identification Number (GSTIN), which is a 15-digit number that taxpayers under the GST law are assigned. The first two digits in this stand for the state code per the GST State Code list. With this list, businesses can identify the state of registration based on a GSTIN. So, if a GSTIN number is 37AAGCM1234Z5Y9, it belongs to a taxpayer from Andhra Pradesh since its first two digits are 37, the GST Code for Andhra. 

Sapna aapka. Business Loan Humara.
Apply Now

India’s Complete GST State Code list

Below is the complete GST State Code list that will make it easier for you to look for a GSTIN’s state should you require. 

State 

GST Code

Jammu and Kashmir

01

Himachal Pradesh

02

Punjab

03

Chandigarh

04

Uttarakhand

05

Haryana

06

Delhi

07

Rajasthan

08

Uttar Pradesh

09

Bihar

10

Sikkim

11

Arunachal Pradesh

12

Nagaland

13

Manipur

14

Mizoram

15

Tripura

16

Meghalaya

17

Assam

18

West Bengal

19

Jharkhand

20

Odisha

21

Chattisgarh

22

Madhya Pradesh

23

Gujarat

24

Dadra and Nagar Haveli and Daman and Diu

26

Maharashtra

27

Karnataka

29

Goa

30

Lakshadweep

31

Kerala

32

Tamil Nadu

33

Puducherry

34

Andaman and Nicobar Islands

35

Telangana

36

Andhra Pradesh

37

Ladakh (Newly Added)

38

Other Territory

97

Centre Jurisdiction

99

Instances When GST State Code is Used

GST State Codes play an important role in many aspects of the GST system, including:

GST Registration: The state code is a component of the GSTIN and is used on all GST-related documents and during registration. Since the taxpayer needs to provide accurate and complete information for GST registration, it’s important to know the state and central jurisdictions for the business’s primary location. An officer verifies this information, after which the applicant is allotted a GSTIN that contains the GST state code.

Invoicing or E-Invoicing:

The code identifies the GST type—Integrated GST (IGST), State GST (SGST), or Central GST (CGST)—that will be applicable on a transaction. The GST is applied on the basis of whether the supply of a sale is interstate or intrastate. Transactions within the same state attract CGST and SGST, while those across states involve IGST. So, if an incorrect State Code is mentioned, it may attract the wrong charge. An incorrect state code may also result in Invoice Reference Number (IRN) cancellation and need to raise the invoice again.

Return Filing

The state code in the GSTIN helps tax authorities identify the state where a business is required to file its GST returns. This is especially important for businesses that operate in multiple states and require separate GSTINs for each location.

Understanding GST Jurisdiction

GST Jurisdiction is the geographical area that falls under a specific GST officer or state administration. On the other hand, the Center directly administers the central jurisdiction. These areas are based on regions and PIN codes, and each taxpayer falls under a specific one based on the primary place of business.

The State and Central Jurisdictions are separated on the following basis: 

  • 90% of the taxpayers with a total turnover below Rs.1.5 crore come under the State administration and the rest of the 10% under the Central administration.
  • 50% of the taxpayers with a total turnover of over Rs.1.5 crore fall under the State administration and the other 50% is administered by the Centre.

The Importance of GST Jurisdiction 

Knowing your GST jurisdiction is essential for tax return processing for businesses within their area and dispute resolution, as the jurisdiction based on your GSTIN determines the authorities who will handle the GST-related dispute cases

Finding Your GST Jurisdiction

Following are the ways to find your GST jurisdiction:

GST Registration Certificate: The state and central jurisdictions are mentioned in the certificate issued upon registration (Form REG-06).

CBIC Portal: Visit the "Know Your Jurisdiction" link on the Central Board of Indirect Taxes and Customs (CBIC) portal (https://cbic-gst.gov.in/cbec-portal-ui/). Select your state, zone, commission rate, division, and range to identify your jurisdiction.

Search GSTIN Tool: Use the GST portal or those of reliable entities to enter a GSTIN and find the corresponding state and central jurisdictions.

How to Correct the Wrong Jurisdiction

You can request a change with the respective state's administrative or IT cell if you mistakenly selected the wrong jurisdiction during GST registration.

FAQs 

Q1. Does a business need a separate GST registration for each state it operates in?

Ans. Yes, a business with physical presence (office, warehouse, etc.) in multiple states needs to register for GST in each state. Each registration will have a unique GSTIN with the corresponding state code.

Q2. What happens if a business doesn't know its GST state code?

Ans. You can find your GST state code by looking at your GST registration certificate (Form REG-06). It will be the first two digits of your 15-digit GSTIN. You can also use online tools on the GST portal or other reliable entities to find the state code using your GSTIN.

Q3. What are the penalties for using an incorrect GST state code?

Ans. Using an incorrect state code can lead to invoice rejection and the need to re-issue the invoice, incorrect tax calculation and potential demand for additional tax payment, delays in processing the GST return, and interest and penalties on any unpaid tax.

Q4. What if one is unsure about the type of GST (IGST, CGST, SGST) applicable to their transaction?

Ans. The type of GST depends on whether the supply is happening within the same state (intrastate) or across states (interstate). For Intrastate, CGST (Central GST) and SGST (State GST) will apply. Conversely, for interstate, IGST (Integrated GST) will apply. If you're unsure, you can consult a tax professional or refer to the official GST guidelines for clarification.

Q5. How does one stay updated on changes to the GST state code list or other GST regulations?

Ans. The Government of India regularly updates the GST regulations and state code list. To stay informed, visit the official GST portal (https://www.gst.gov.in/) for announcements and updates or consulting a tax professional who can advise you on the latest regulations.

Sapna aapka. Business Loan Humara.
Apply Now

Disclaimer: The information contained in this post is for general information purposes only. IIFL Finance Limited (including its associates and affiliates) ("the Company") assumes no liability or responsibility for any errors or omissions in the contents of this post and under no circumstances shall the Company be liable for any damage, loss, injury or disappointment etc. suffered by any reader. All information in this post is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results etc. obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Given the changing nature of laws, rules and regulations, there may be delays, omissions or inaccuracies in the information contained in this post. The information on this post is provided with the understanding that the Company is not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. This post may contain views and opinions which are those of the authors and do not necessarily reflect the official policy or position of any other agency or organization. This post may also contain links to external websites that are not provided or maintained by or in any way affiliated with the Company and the Company does not guarantee the accuracy, relevance, timeliness, or completeness of any information on these external websites. Any/ all (Gold/ Personal/ Business) loan product specifications and information that maybe stated in this post are subject to change from time to time, readers are advised to reach out to the Company for current specifications of the said (Gold/ Personal/ Business) loan.

Most Read

Check the Difference Between 24k and 22k Gold
18 Jun,2024 09:26 IST
66770 Views
Like 8251 8251 Likes
Franking and Stamping: What’s the difference?
14 Aug,2017 03:45 IST
47742 Views
Like 9584 9584 Likes
Why Gold Is Cheaper In Kerala?
15 Feb,2024 09:35 IST
1859 Views
Like 6152 1802 Likes
Personal Loan With Low CIBIL Score
21 Jun,2022 09:38 IST
31112 Views
Like 8568 8568 Likes

Get Business Loan

By clicking on Apply Now button on the page, you authorize IIFL & its representatives to inform you about various products, offers and services provided by IIFL through any mode including telephone calls, SMS, letters, whatsapp etc.You confirm that laws in relation to unsolicited communication referred in 'National Do Not Call Registry' as laid down by 'Telecom Regulatory Authority of India' will not be applicable for such information/communication.
I accept the Terms and Conditions