GST State Code List and Jurisdiction

When you're managing a business, navigating GST compliance can feel like a maze. Knowing your GST jurisdiction and state code is crucial at the time of GST registration and replying to notices. It helps you determine who is your tax officer and responsible for your GST-related matters based on your business location, PIN codes, and regional classification. This small but significant information piece ensures that your GST compliance process is seamless and hassle-free.

Let’s break it down, and we'll guide you through everything you need to know about GST state codes and jurisdictions so that your business stays compliant without any roadblocks.

What's in the article for you-

• What is a GST State Code?
• Understanding GST Jurisdiction
• How to Find Your GST State Code and Jurisdiction
• State-wise GST Codes List
• Why Knowing Your GST Jurisdiction is Important
• Steps to Declare Jurisdiction During GST Registration
• FAQs on GST State Code and Jurisdiction

GST State Code List 

Find the relevant GST State code for any state/Union Territory/Central Jurisdiction from the comprehensive GST State Code list given below:

* The GST state code for erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.

Examples GST State Code List of India

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 GSTIN 10AAJCR2207E1Z2 represents a business that is registered under GST from Bihar. Likewise, following are some more examples:

• GST state code 19 is for West Bengal
• GST state code 36 represents Telangana
• GST state code 33 is for Tamil Nadu
• Uttar Pradesh has GST state code 09
• GST state code 23 represents Madhya Pradesh
• Jharkhand has GST state code 20
• Punjab has GST state code 03
• GST state code 21 is for Odisha
• New GST state code 26 is for merged UTs of Dadra and Nagar Haveli and Daman and Dui

Where do we need State Code in GST?

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.

Classification of GST jurisdictions

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. 

• As per the guidelines, 90% of the taxpayers whose total turnover falls below Rs.1.5 crore shall vest with the State administration. The remaining 10% shall vest with the Central administration.
• On the other hand, 50% of the taxpayers having a total turnover of more than Rs.1.5 crore shall vest with the State administration while the remaining 50% shall be taken up by the Centre.

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:

• Zone
• Commissionerates
• Division offices
• Range offices

How to find or search for GST Jurisdiction?

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. 

Searching State Jurisdictions in GST

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.

Searching Central Jurisdictions in GST

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.

Check on the GST registration Certificate

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. 

How to get the contact details of the GST Jurisdictional Officer?

You can find the contact details of the GST Jurisdictional Officer by visiting the official GST portal of the respective state or union territory.

How to correct a wrongly informed GST jurisdiction?

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.