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Overview of GST

GST is a tax in India that has replaced many indirect taxes. On March 29, 2017, the Goods and Services Tax Act was passed by Parliament. The Goods and Services Act, which came into effect on July 1, 2017, is a comprehensive, multi-stage, destination-based tax that is imposed on any value addition in India.

In layman’s terms, the Goods and Service Tax (GST) is a tax on the availability of goods and services. Many existing tax laws in India have been replaced by this legislation. GST is a single tax that applies to the whole world.

GST State Code

A temporary GST state code will be assigned to you when you file your business enterprise on the GST portal, and after 7 working days, a permanent GST state code will be assigned to you, as long as all of your documents are accepted. The GST state code is extremely important and should be used on any invoices you receive or send.

No firm agency will lead companies and tax suppliers in the name of GST without a GSTIN. The GSTIN identifies a business and aids the supplier in determining whether or not the person for whom they’re transacting is registered on the platform and whether the fine print is right.

Although the GSTIN may seem to be a random digit code or number, it is meticulously planned, with each digit/alphabet having a meaning. The first two digits of your GSTIN are used to determine where your company is located and where it is supplying.

GST Jurisdiction

Any taxpayer who registers on the GST Portal is also expected to provide information about their GST jurisdiction. The method of determining your authority has become much simpler, with the GST platform providing a step-by-step guide.

GST State Code List

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit alphanumeric specific identification number issued to all GST-registered taxpayers. The state code is represented by the first two digits of a GSTIN. A taxpayer uses the GST state code list when applying with GST and entering invoice information in GST returns.

Name of the states and territories State Codes Alphabetical Code
Jammu and Kashmir 1 JK
Himachal Pradesh 2 HP
Punjab 3 PB
Chandigarh 4 CH
Uttarakhand 5 UT
Haryana 6 HR
Delhi 7 DL
Rajasthan 8 RJ
Uttar Pradesh 9 UP
Bihar 10 BH
Sikkim 11 SK
Arunachal Pradesh 12 AR
Nagaland 13 NL
Manipur 14 MN
Mizoram 15 MI
Tripura 16 TR
Meghalaya 17 ME
Assam 18 AS
West Bengal 19 WB
Jharkhand 20 JH
Odisha 21 OR
Chattisgarh 22 CT
Madhya Pradesh 23 MP
Gujarat 24 GJ
Daman and Diu 25 DD
Dadra and Nagar Haveli 26 DN
Maharashtra 27 MH
Andhra Pradesh 28 AP
Karnataka 29 KA
Goa 30 GA
Lakshadweep Islands 31 LD
Kerala 32 KL
Tamil Nadu 33 TN
Pondicherry 34 PY
Andaman and Nicobar Islands 35 AN
Telangana 36 TS
Andhra Pradesh (New) 37 AD

How to Identify your GST State Code?

Steps to locate your GST authority office address by following these measures.

Invest in elss funds
Method 1 –  Method 2 – 
1. Visit the CBIC website at https://cbic-gst.gov.in/

2. Click on the ‘services’ tab

3. Click on ‘Know your Jurisdiction”

4. Select the state for which you are looking for a GST jurisdiction list

5. Select the zone

6. After which, you will have commissioner option

7. Choose the division

8. Select your range

9. Select localities that fall under that range

10. Based on services, you can see which range/jurisdiction that your business falls under

1. Log in to the GST Portal.

2. Register on the portal, through the homepage of GST.

3. Click on ‘search’ and after that, click on ‘taxpayer’

4. Enter your GSTIN

5. All of your details will be displayed on the screen, with state and central jurisdiction

The Objective of GST State Code

This GST Code assists the government in determining whether IGST, SGST, or CGST should be charged to a taxpayer or a business enterprise. The state code of GST for a buyer can be accessed from the buyer’s Goods and Services Tax Identification Number, which is shown in the “Place of Supply” section of the GST invoice. IGST would be fined if both the customer and the supplier’s state codes are different.

If the two-state codes are the same, the SGST and CGST would be applied. A taxpayer will use the code list to register with GST and enter invoice information in GST returns.

What is GSTIN?

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit number that is issued to an applicant when his application for GST registration is authorized and is included in a certificate of registration. Once GST registration is finished, this number is made available to the applicant on the general portal.

Why is GSTIN Needed?

GST registration is required for businesses to take advantage of the different benefits offered by the GST regime. A GSTIN is needed by the government for businesses with annual sales above Rs.20 lakh. If you are a registered dealer, you must file GST returns and deposit if you owe GST. If GST is charged, you can also request a refund using your GSTIN.

When you want to use a loan to fund your company, you’ll need a GSTIN. To qualify for a business loan, the company must be registered with the Indian government and have a legitimate GSTIN.

GSTIN Format

GSTIN stands for GST Identification Code. It is a 15-digit alpha number. It is a PAN-based number that is country-specific. GSTIN ca has the following identifiers:

  • First two digit: representing State Code
  • Next ten digits: display PAN or Tan
  • Number Thirteen: represents the subscription value under PAN
  • The fourteenth digit: indicates the type of business
  • Fifteenth digit: represent test code

GST State Code List and Jurisdiction – FAQs

Q1. What authority sector administers GST?

The central government levies the CGST and IGST, while the state governments prescribe the SGST and UTGST.

Q2. Who to contact for GST-related complaints?

Both GST-related grievances and requests will be handled by the self-help GST portal, which is simple to use.

Q3. Who ideally needs a GSTIN?

Since GST is a consumer-based levy, private persons, companies with more than Rs. 40 lakhs of products, proprietorships, and associations with a market capitalization of more than Rs. 20 lakhs, and business owners, NGOs, and other entities with a market capitalization of more than Rs. 20 lakhs would all need a GSTIN. 

Q4. What are the classifications of the different jurisdictions?

You must enroll with the proper authority in order to ensure a smooth operation and to receive additional benefits. To make it smoother, the government has divided the districts into three categories: division offices, commissions, and range offices.

Q5. Where to find jurisdiction information?

Information on the jurisdiction can be found at https://cbic-gst.gov.in/know-your-jurisdiction.html.

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