Updated on: Jan 3rd, 2024
14 min read
GST state code and GST jurisdiction are important datapoints for businesses to ensure a hassle-free processing of GST returns, applications, and assessments, and to avail facilities under the law. The government has classified jurisdictions based on geographical region, PIN codes of distinct locations, and distinct districts to make GST registrations easier for businesses and professionals.
A taxpayer must declare the jurisdiction that the place of business is located while applying for the GST registration. Hence, knowing the jurisdiction becomes essential for the taxpayer.
GST State Code list gives out unique codes assigned by the government to every state and Union Territory. It is represented by numbers serially assigned to every state and Union Territory. For instance, GST state code 27 represents Maharashtra. Whereas, GST state code 29 represents Karnataka. The concept of state code became prominent when GST started in India.
For better context, the GST state code is mentioned in the Goods and Services Tax Identification Number (GSTIN). It is a 15-digit alphanumeric unique identification number provided to every taxpayer registered under the GST law.
The first two digits of any GSTIN represent the GST state code. The GST state code list is used by a taxpayer while registering for GST and entering invoice details in GST Returns in the form of GSTIN.
For example, 10 GST State code in 10AAJCR2207E1Z2 represents a business registered under GST in Bihar. Likewise, following are some more examples:
You can use our GSTIN Search Tool to search for a GSTIN before you find out the jurisdiction of the GSTIN.
Find the relevant GST State code for any state/Union Territory/Central Jurisdiction from the comprehensive GST State Code list given below:
|JAMMU AND KASHMIR
|DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)
|ANDHRA PRADESH(BEFORE DIVISION)
|ANDAMAN AND NICOBAR ISLANDS
|ANDHRA PRADESH (NEWLY ADDED)
|LADAKH (NEWLY ADDED)
* The GST state code for erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.
Every taxpayer under GST must take note of correct GST State codes for each State and Union Territory as it is used widely in various GST compliance and adjudication. State code GST is relevant for the following primary reasons:
(1) GST registration
Accurate and complete details must be entered by the applicant to obtain a valid GST registration. One such crucial information is the state and central jurisdictions for primary place of business. The information given by the taxpayer is verified by the officer. Thereafter, the applicant is allotted a GSTIN containing the relevant GST state code.
(2) GST invoice and e-Invoicing
GST state code becomes relevant for accurate invoicing and e-invoicing under GST. Valid GSTINs of buyer, seller and consignee contain the relevant state codes which are used to identify the place of supply of such sale. Eventually, place of supply decides type of GST to be charged based on whether it’s an interstate or intrastate sale.
Suppose, a seller mentions buyer’s GSTIN with a wrong GST state code on the invoice. Then, it may lead to wrong charge of IGST instead of CGST and SGST or vice versa with an incorrect place of supply being picked up.
If the seller happens to comply with e-invoicing by law, it can lead to cancellation of IRN due to incorrect state code GST and the need to raise invoice once again.
(3) GSTR-1 and GSTR-3B return reporting
Regular taxpayers must report B2B invoice details, including GSTIN, in the GSTR-1/IFF filed monthly or quarterly. These details are passed on to the respective GSTR-2A/GSTR-2B of the buyers, based on the GSTIN.
There is no mechanism or validation on the GST portal to confirm if a tax invoice bearing a particular buyer’s GSTIN is entered correctly in GSTR-1/IFF, unless it gets auto-populated from the e-invoice portal. Hence, if the seller erroneously mentions the wrong GST State code while entering GSTIN in invoice information in GSTR-1/IFF, the wrong person or GSTIN may end up finding tax credit in GSTR-2A/2B instead of the rightful buyer.
Jurisdictions can be the Central jurisdictions and the state jurisdictions.
State jurisdictions refer to the jurisdictions assessed or coming under the assessment of the respective State administration. Whereas, the Central Jurisdictions are those that are administered by the Centre directly.
As per the CGST Circular no. 21/2017 dated 20th September 2017, there is a prescribed manner in which the Central and State jurisdictions are demarcated.
The division of GST taxpayers is computer initiated and done at a state level. Stratified random sampling is adopted for this, taking into account the taxpayer’s geographical location and type of registration.
Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size:
There are more than one way of finding out jurisdiction for a particular GSTIN or taxpayer.
While applying for GST registration, the taxpayer has to be careful in declaring the correct and complete address of the place of business. It is crucial information to determine the jurisdiction accurately while declaring it in the GST registration application and helps avoid inconveniences later on.
Before obtaining GST registration, the taxpayer may have to identify the respective State jurisdiction. The taxpayers have to refer to the respective State commercial tax or VAT or Sales tax website for searching the ward and circle to determine the State jurisdiction of the department.
For instance, let us take an example of searching for jurisdiction in the State of Karnataka. Upon searching for ‘Karnataka GST jurisdiction’ in the web browser, we can find the website http://gstkarnataka.gov.in/Jurisdiction.html.
The divisions, groups, wards, districts and taluks are listed down in a systematic manner.
Likewise, other States also have dedicated websites and webpages hosted with this information.
Similar to State jurisdiction, the taxpayer must also find out the Central jurisdiction and range in which he may likely fall into. The CBIC has a dedicated website to search for the Central jurisdiction “Know your Jurisdiction” accessible on any browser at the website address: https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris
Step 1: Select your state from the list of states and Union Territories on the screen.
Step 2: Select the zone by clicking on the applicable zone name.
Step 3: On selecting the zone, the list of commisionerates will be populated on the screen. Click on the commisionerate applicable to you.
Step 4: Next, the list of sub-commissionerates/divisions will appear on the screen. Click on the applicable sub-commisionerate/division.
Step 5: You will get the list of jurisdiction ranges. You can find out more information about the jurisdiction here that is applicable to your business.
Upon registration, the taxpayer can anytime look back to the certificate issued to him in form REG-06 to know the State and Central jurisdiction.
Any person can use the GST portal facility or alternatively, ClearTax tool to enter the GSTIN and find out the Central and State jurisdiction applicable to the GSTIN. For detailed steps, read our article “Steps to use Search GSTIN Tool”.
Visit the gst.gov.in website, go to the ‘Services’ tab and click on the ‘User services’ tab. Select the ‘Contacts’ option. Enter the information of your jurisdiction such as Central or State, name of tax official, designation of the official, Commissionerate, Division, and Range. Enter the captcha code and click on the ‘Search’ button.
Alternatively, instead of selecting ‘Contacts’, one can select the ‘Search Office Address’ option. Select State or Centre as category, choose the State from the drop-down list and enter the pin code. Click on the ‘Search’ button to get the result.
If the taxpayer had selected the wrong jurisdiction while applying for the GST registration, one can get it corrected. A separate submission of request to change the details of jurisdiction must be made before the administrative or IT cell of the respective State for the changes.
The first two digits in GST number is the state code GST. For instance, 27 in 27AATFV1462C is GST state code Maharashtra.
99 state code is the central jurisdiction.
GST was implemented in India from 1st July 2017.
03 is the GST state code for Punjab.
05 is the GST state code for Uttarakhand.
06 is the GST state code for Haryana.
07 is the GST state code for Delhi.
08 is the GST state code for Rajasthan.
09 is the GST state code for Uttar Pradesh.
10 is the GST state code for Bihar.
19 is the GST state code for West Bengal.
22 is the GST state code for Chhattisgarh.
23 is the GST state code for Madhya Pradesh.
24 is the GST state code for Gujarat.
27 is the GST state code for Maharashtra.
29 is the GST state code for Karnataka.
36 is the GST state code for Telangana.
37 is the GST state code for Andhra Pradesh.
I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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