GST State Code List| 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!

What is the GST State Code?

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

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 assigned 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.

How do GST vs VAT differ?

Here’s a breakdown of the GSTIN format in the GST State Code List:

• The first two digits represent the state code as per the GST State Code List
• The next ten digits are the PAN (Permanent Account Number) of the taxpayer.
• The thirteenth digit represents the number of registrations a business organisation has within a state for the same PAN.
• The fourteenth digit is, by default, “Z”.
• The fifteenth digit is a check code, which can be an alphabet or a number.

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:

• The first two digits (29) represent the state code (e.g., 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.

Please note that this is a sample GSTIN for illustrative purposes only and does not represent an actual taxpayer’s GSTIN in any GST number list.

These state-wise GST codes are an essential part of every GST invoice and play 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) for 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

Importance of Knowing Statewise GST Codes and Jurisdiction

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

By knowing the relevant state code, businesses can accurately calculate and report GST payments to the respective state governments. This knowledge also facilitates seamless interstate transactions, preventing tax disputes and delays. 

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

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), 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, facilitating business operations.

4. Error Reduction

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

5. Jurisdiction Clarity

GST State codes aid in identifying the appropriate tax jurisdiction for registration and compliance, which is crucial for businesses operating across multiple states.

6. Facilitation of E-Commerce

Online businesses rely on accurate GST state codes to apply correct GST rates, ensuring transparent and straightforward customer transactions.

7. Audit and Legal Proceedings

Correct state-wise GST codes on documents help establish business legitimacy during audits or legal proceedings, facilitating smoother processes.

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, which is crucial in identifying the geographical area or territory under the jurisdiction of a particular GST officer or tax administration. 

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 is based on factors such as the location of the taxpayer’s business or residence and the nature of the transaction (intra-state or inter-state). A proper understanding of GST jurisdiction helps in complying with tax regulations and facilitates effective communication with tax authorities.

Classification of GST Jurisdiction

GST jurisdiction can be classified into two main categories: Central Jurisdiction and State Jurisdiction.

Central Jurisdiction

This pertains 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.

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.

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. 

By understanding their jurisdiction, taxpayers can interact efficiently with the tax authorities, ensuring compliance with GST regulations.

Conclusion

Businesses need to know their GST state code and jurisdiction to deal with GST paperwork and benefits easily. The government divides areas into specific zones using PIN codes and districts to simplify GST registrations. When applying for GST registration, a business must specify its jurisdiction, making it crucial information for them.

FAQs| GST State Code List

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

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