GST State Code List 2024| Statewise GST Codes, Jurisdiction and Their Importance

Since GST replaced VAT, it’s become an integral part of our daily lives. From the receipts we receive while shopping to the transactions we make in business, GST state codes play a crucial role. They help in identifying which state the transaction belongs to in the GST system. This seamless process contributes to the nation’s development and supports the services we enjoy as citizens. Understanding the GST state code list is crucial for taxpayers as well as businesses.

Let us see what exactly is a GST state code list and why it is important!

GST State Code

The GST State Code is a unique two-digit code assigned to each Indian state and Union Territory. This code helps you identify the origin or destination of goods and services for taxation purposes under the Goods and Services Tax- GST regime.

Learn GST vs VAT: How Do They Differ?

Using GST State Codes

GST State Codes play an important role in the GST system. Businesses use them in GST registration, invoicing, and return filing.

When a business registers for GST, it includes the state code in the GSTIN. It is essential for all GST-related documentation and processes.

GST Registration: The state code is part of the GSTIN used in all GST documents and registration.

Invoicing or E-Invoicing: The code determines whether IGST, SGST, or CGST applies to a transaction.  If the supplier and recipient operate in the same state, CGST and SGST apply.

Return Filing: The GST state code in the GSTIN helps tax authorities identify the appropriate state for GST return submission.

GST State Code List

The GST State Code list comprises unique codes assigned by the government to each state and Union Territory. These codes are sequentially numbered to identify each region distinctly. For example, GST state code 29 denotes Karnataka. 

The implementation of GST state codes became crucial with the introduction of GST in India.

The GST state code is integral to the Goods and Services Tax Identification Number (GSTIN). The first two digits of the GSTIN signify the GST state code.

Taxpayers use the GST state code list during GST registration and while recording invoice details in GST Returns via their GSTIN.

Every registered taxpayer under GST has a unique number called GSTIN.

Now, what exactly is GSTIN?

GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit alphanumeric code given to every registered business under the GST (Goods and Services Tax) regime in India.

GSTIN helps identify a taxpayer and track their transactions across the country.

GSTIN Number Sample

Let us understand GSTIN with an example- 29ABCDE1234F1ZY

A sample GSTIN (Goods and Services Tax Identification Number) typically follows a specific format in India.

In this example, we will talk about GST State Code 29

• The first two digits (29) represent the state code (29 for Karnataka).
• The next ten characters (ABCDE1234F) denote the PAN (Permanent Account Number) of the taxpayer.
• The thirteenth character (1) indicates the number of registrations obtained within the state for the same PAN.
• The fourteenth character (Z) is by default.
• The fifteenth character (Y) is the checksum digit used for error detection.

Thus, the GST state code 29 is for Karnataka as per the GST State Code List.

These state wise GST codes are an essential part of every GST invoice. The GST number list plays a crucial role in determining the state-wise distribution of taxes.

GST State Code List- 2024

Here is the GST number list (GST State code list 2024):

State Code	State Name
1	JAMMU AND KASHMIR
2	HIMACHAL PRADESH
3	PUNJAB
4	CHANDIGARH
5	UTTARAKHAND
6	HARYANA
7	DELHI
8	RAJASTHAN
9	UTTAR PRADESH
10	BIHAR
11	SIKKIM
12	ARUNACHAL PRADESH
13	NAGALAND
14	MANIPUR
15	MIZORAM
16	TRIPURA
17	MEGHALAYA
18	ASSAM
19	WEST BENGAL
20	JHARKHAND
21	Odisha
22	CHHATTISGARH
23	MADHYA PRADESH
24	GUJARAT
25	DAMAN AND DIU
26	DADRA AND NAGAR HAVELI
27	MAHARASHTRA
29	KARNATAKA
30	GOA
31	LAKSHADWEEP
32	KERALA
33	TAMIL NADU
34	PUDUCHERRY
35	ANDAMAN AND NICOBAR
36	TELANGANA
37	ANDHRA PRADESH
38	Ladakh
97	OTHER TERRITORY
96	OTHER COUNTRY

What is the GST Jurisdiction?

The GST jurisdiction refers to the geographical area or territory under the authority of a particular GST officer or tax administration. It determines which tax authorities have the jurisdiction to assess, audit, and collect GST from a taxpayer. 

GST jurisdiction depends upon multiple factors such as:

• Location of the taxpayer’s business or residence
• The nature of the transaction (intra-state or inter-state)

Classification of GST Jurisdiction

GST jurisdiction can be classified into two main categories:

Central Jurisdiction

State Jurisdiction

Central Jurisdiction

This relates to transactions and taxpayers falling under the authority of the Central Government. It includes inter-state transactions and businesses that are centrally registered for GST.

Searching Central Jurisdictions in GST

The taxpayers must find their Central jurisdiction.

You can visit the CBIC’s “Know your Jurisdiction” webpage at https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris.

State Jurisdiction

This covers transactions and taxpayers within a specific state or Union Territory. It includes intra-state transactions and businesses registered under state-level GST authorities.

Searching State Jurisdictions in GST

Before obtaining GST registration, taxpayers must identify their State jurisdiction.

You must refer to the respective State’s commercial tax, VAT, or sales tax website. Every state has an individual dedicated website for this purpose.

Why Do You Need to Know Your GST Jurisdiction?

Knowing your GST jurisdiction is essential for determining the tax authorities responsible for administering your GST registration and compliance. This knowledge is crucial for timely filings, responding to inquiries, and resolving any disputes or issues related to GST. 

How to Correct a Wrongly Informed GST Jurisdiction

If the wrong jurisdiction was selected during GST registration, it can be corrected.

You must submit a request to change the jurisdiction details.

Next, make the submission to the administrative or IT cell of the respective State.

Importance of Knowing Statewise GST Codes and Jurisdiction

Understanding the GST State Code list and Jurisdiction is important for businesses and consumers. 

Knowing the relevant GST state code allows businesses to accurately calculate and report GST payments. This knowledge also allows seamless interstate transactions. Thus, preventing tax disputes and delays. 

For consumers, awareness of GST state codes can aid in understanding the tax implications of purchases made across different states.

Things You Must Know Before Filing Your Income Tax Returns This Year!

1. Compliance

The GST State Code forms part of the GSTIN used on invoices, returns, and other GST-related documents. This ensures adherence to regulatory requirements.

2. Accurate Taxation

Understanding state wise GST codes helps determine the correct application of CGST, SGST, or IGST based on transaction type (intra-state or inter-state). Thus ensuring accurate tax levies.

3. Ease of Business

Familiarity with the GST State Code List simplifies the identification of the place of supply for the smooth movement of goods and services across state borders. It helps in easy business operations.

4. Error Reduction

Knowing correct GST state codes minimises documentation errors. It helps in preventing legal issues or processing delays in tax matters.

5. Jurisdiction Clarity

GST State code list aids in identifying the appropriate tax jurisdiction for registration and compliance. This is importantfor businesses operating across multiple states.

The GST jurisdiction determines which tax authorities have the authority to assess, audit, and collect GST from a taxpayer. 

The GST State Code List provides codes for each state and Union Territory. This is crucial in identifying the geographical area or territory under the jurisdiction of a particular GST officer or tax administration. 

Conclusion

Understanding GST State Codes and jurisdictions is crucial for seamless GST compliance. The GST state code list ensures accurate identification for GST registration, invoicing, and return filing.

FAQs| GST State Code List 2024

Source- https://einvoice1.gst.gov.in/

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