GST State Code List And Jurisdiction

What is the GST State Code?

GST State Code is a unique two-digit identification code assigned to every GST-compliant business that resembles the Indian state or union territory of its operation, to ensure transparency, consistency, and efficiency throughout the interstate transactions, tax administration, and compliance processes.

GST State Code remains consistent across all business transactions and acts as a unique identifier of the location of the supplier. Each Indian state and union territory has a unique GST State Code, which is mandatory to be published on all GST-compliant invoices to bring accountability and transparency throughout the process.

GSTIN Number Format

The Goods & Services Tax Identification Number (GSTIN) is a 15-digit alphanumeric code issued to every GST-compliant Indian company. Here’s the break-down of the GSTIN number:

• The first 2 digits denote the GST Code of the corresponding Indian state/ union territory
• The next 9 digits represent the PAN Card Number of the GST-compliant company
• The 13th digit denotes the number of registrations of the same company under the same PAN Card in the corresponding Indian state/ union territory
• The 14th digit is always “Z”
• The last 15th digit denotes the Check Code.

GST State Code List for Indian States & Union Territories

Common GST State Code List

Before we head to the all state GST number list, let’s review some of the most commonly used GST state code list:

• 27 GST state code represents the state of Maharashtra.
• 06 GST state code is assigned to Haryana.
• 29 GST state code indicates Karnataka.
• 09 GST state code is used for Uttar Pradesh.
• 24 GST state code is for Gujarat.
• 36 GST state code represents Telangana.
• 22 GST state code is allocated for Chhattisgarh.

All Indian GST State Code List

Here’s an all state GST number list:

What is the GST Registration Process?

As we’ve covered the GST State Code List, now let us move to the GST registration process. Businesses can register for GST online using the Government of India’s GST Portal or visit a Seva Kendra set up by the Government of India.

Method 1: GST Portal

Online registration is a simple and straightforward process.

1. Visit the GST Portal of the Govt of India. [https://www.gst.gov.in/]
2. Click on New Registration.
3. Provide your personal information such as the legal name of your business, your state, district, Permanent Account Number (PAN), email address, and mobile number.
4. Click on the Proceed button.
5. Next, you will be prompted to verify through the OTPs sent to your registered email address and mobile number. Follow the on-screen instructions.
6. After completing the above procedure, you will now be required to provide the required documents. These documents include your photographs, bank account details, address proof, etc.
7. Once you submit your application, a GST Officer will review it within 3 working days. If your application is approved, you will receive a Certificate of Registration.

Method 2: Govt Seva Kendra

The second option is to visit the Govt of India’s Seva Kendra in person. The Govt of India has set up Seva Kendras across the country for citizens with less technical proficiency. Much like the online portal, it is a free service.

What are the Benefits of Knowing GST State Code List?

As a GST-paying taxpayer, you will need to know a complete GST State Code List for different occasions given below:

1. GST Registration Process

Nowadays, the GST registration process has become easier with the introduction of a dedicated online portal. Any eligible business owner can register for GST at the comfort of their office with just an Internet connection. During this process, an appropriate State Code in GST is required to be filled to comply with the Government’s rules and regulations.

2. GST Billing Software

GST Billing Software is a specialized computer software that allows businesses to generate, track, and manage invoices, send billing reminders, calculate taxes, and file GST returns. Businesses must provide the correct State Code in the GST software to ensure accuracy in their financial statements.

3. GST-compliant Invoices

Generating GST-compliant Invoices requires a GSTIN Number, which contains the GST State Code. This State Code indicates the location of the seller. Accordingly, the Government charges the appropriate rate of GST. Writing incorrect State Code can result in levying incorrect charges, and other legal complications.

4. Return Filing

When a business files GST Returns, they need to provide all the information such as sales generated, output taxes collected on sales, purchases, and input taxes paid on purchases, alongside the relevant GST State Code. Such returns are required to be filled either annually, quarterly, or monthly.

5. Input Tax Credit (ITC)

Input Tax Credit (ITC) is a provision that allows traders to reduce their tax liability at the time of filing their taxes. While claiming ITC on taxes paid, traders have to provide an accurate GST State Code. It must align with the supplier’s state of registration.

Central vs State Jurisdiction of GST in India

In India, the GST is governed by both the Central and State governments. There are some key differences in the jurisdiction of both the authorities.

3 Ways to Find the GST Jurisdiction

There are three ways to find your GST jurisdiction — GST Portal, CBITC Portal, and the State government’s GST Department.

1. GST Portal

Here’s the process to find your GST jurisdiction for both the central and state jurisdiction through the GST Portal:

1. Visit the GST Portal. [https://www.gst.gov.in/]

2. Click on the Search Taxpayer option.

3. In the drop-down box, choose the Search by GSTIN/ UIN option.

4. Enter your GSTIN.

5. Click on the Search button.

2. CBITC Portal

Here’s the process to find out your GST State Code for only State jurisdiction through the CBITC Portal:

1. Visit the website of the Central Board of Indirect Taxes and Customs, the Govt of India.

2. Click on the Services section, followed by Know Your Jurisdiction.

3. Choose your desired state or union territory.

4. Choose your zone.

5. Choose the division, range, and localities.

6. Now, you can see the jurisdiction of your business.

3. State Govt Website

Another way to find out your jurisdiction is to use the State Government website. Again, it only supports providing information pertaining to the State jurisdiction.

Maharashtra State

1. Visit the Maharashtra GST website.

2. Click on the Know Your Taxpayer section.

3. Choose GSTIN as the Search Criteria.

4. Enter your GSTIN, and then click on Submit.

Other States

1. Visit the website of the GST Department of your state or union territory.

2. Click on the Taxpayer Services or GST section.

3. Click on the Know Your Jurisdiction link.

4. Enter your GSTIN, and then click on the Submit button.

Note: The actual steps may vary depending on the nature of each state’s website.

How ERP Transforms the GST Returns Filing Process?

Thanks to ERP, GST compliance is no longer a complex process. ERP completely revamps the traditional long & tedious process through innovation and adoption of modern technology.

What is ERP Software?

ERP Software is a business planning software that consolidates data from all sources and shows comprehensive reports, charts & intuitive dashboards to aid the process of smart & informed decision-making.

How ERP Benefits the GST Filing Process?

ERP implementation can speed up the GST filing process and bring accuracy and standardization. Here’s how:

1. Financial Compliance

Complying with local laws and regulations can be a challenging task. With the finance module in ERP, your business can benefit from automation, reduce human errors, and maintain audit trails.

2. Optimize Invoice Processing

ERP provides accounts payable automation to minimize error-prone tasks and optimize invoice processing. It can save both time and money.

3. Simplifies Accounts Receivable

Other advantages of ERP for GST include transforming the traditional payment tracking process, reminding, and reconciliation through its powerful accounts receivable automation technology.

4. Business Planning

ERP is an all-encompassing tool that empowers your business with powerful business intelligence tools and assists with payroll processing, inventory, supply chain, and asset management.

5. Strategic Reports

ERP converts long & complex data into intuitive charts and reports. It provides decision-makers with actionable insights to make strongly data-driven decisions.

Final Words

The Govt of India introduced the GST law in 2017 to bring indirect taxation under one umbrella and eliminate the previous complex tax regime with cascading of taxes. GST has brought uniformity and transparency in the country’s tax structure. It has promoted the ease of doing business and enhanced India’s global competitiveness.

Knowing the GST state code list is important for businesses to determine the state or union territory they fall in, calculate the correct taxes, file returns, and stay compliant with government norms & regulations. Entering incorrect GST state codes can lead to erroneous application and regulatory issues.

FAQs

1. Can the GST State Code List Change?

Yes, the GST State Code List is subject to change depending on the changes in the political map of India, such as the creation of new Indian states and union territories. The GST State Code List was last updated with the creation of a new union territory of Ladakh. It’s important to keep track of the latest all state GST number list before filing your GST returns.

2. What is the Cost of Obtaining a GSTIN?

Obtaining a GSTIN from the Govt of India is free of cost. According to the CGST Act, 2017, any Indian citizen can register his business through the GST Portal for free. It allows them to bring credibility to their business and enhance its scope across the country. However, certain businesses choose to register for a GSTIN through a Chartered Accountant. It may incur additional fees.

3. Does GST Amount Depend on the GST State Code?

Yes, the GST State Code can affect the amount of GST charged. According to the CGST Act, 2017, the GST is charged based on the GST rate at the location of the supply state. As the GST rates across different Indian states and UTs differ, the GST State Code can impact the amount of GST charged. This is why, entering the wrong State Code can lead to miscalculation of the GST taxes.

4. Can a Business Operating in Multiple States Have Different GSTINs?

In today’s times, it has become a common practice for businesses to operate throughout India with branches in multiple states. A business operating in multiple Indian states or Union Territories (UTs) needs to have multiple GSTINs. It shall use the GSTIN of its operations in the corresponding invoices, and make GST tax calculations accordingly. According to the Central Goods & Services Act, of 2017, such businesses require multiple GST return filings for each GSTIN.

5. Is GST Registration Mandatory?

The registration of GST is mandatory for all businesses whose turnover exceeds Rs. 10 Lakh, Rs. 20 Lakh, or Rs. 40 Lakh depending on their area of business operations. Such businesses, regardless of their nature or type, are typically required to register as normal taxable persons. Furthermore, there are certain categories of businesses that are mandatorily required to register for GST, regardless of their annual turnover.

6. What is the 27 GST State Code?

27 GST State Code is for the Indian state of Maharashtra.

7. During GST Filings, Which State Uses the 06 GST State Code?

06 GST state code is allocated by the Govt of India for the state of Haryana for GST filings.

8. Which State in India Uses the 29 GST State Code?

29 GST state code is used for the southern state of Karnataka.

9. What is the 09 GST State Code?

09 GST state code indicates Uttar Pradesh.

10. Which State has 24 GST State Code?

As per our GST State Code List, the Government uses 24 GST state code for the state of Gujarat.

11. Which Indian state has 36 GST State Code?

Taxpayers are required to use 36 GST state code for Telangana.

12. What Does the 22 GST State Code Indicate?

The 22 GST state code is indicative of Chhattisgarh.

13. Which State Uses GST Code 06?

Haryana has been allotted GST code 06.