GST State Code List & Jurisdiction (2025)

In India, it’s important to know the GST state codes for businesses to stay compliant and operate smoothly. These codes are unique to each state and Union Territory and play an important role in GST processes. In this blog, we’ll break down what GST state codes are, how they work, where they’re used, and why they’re important for businesses.

What are GST State Codes?

GST state codes are two-digit numbers that are assigned to every state and Union Territory in India. These codes are part of the 15-digit GSTIN (Goods and Services Tax Identification Number) that every registered taxpayer receives. The first 2 digits of the GSTIN indicate the state where the business is registered; then the 10-digit PAN number; 1 digit signifying the number of registrations; and 2 digits having default and checksum values.

GST State Code List of India

Thus, it is important for businesses to know about the GST state code list, which forms the first 2 digits of the GSTIN. This state code list under GST is prescribed as per the Indian Census of 2011 and is as follows:

How are GST State Codes Used?

GST state codes are important for several key processes:

• GST Registration: When registering for GST, you need to provide the correct state code to ensure the right location and district are recorded.
• Invoice Generation: The state code helps determine the tax liability during invoicing.
• Filing GST Returns: The state code in your GSTIN lets authorities know where your business needs to file returns, making compliance easier.

What is GST jurisdiction?

GST jurisdiction refers to the specific area a GST officer or tax authority is responsible for. It decides which tax authorities will handle the assessment, auditing, and collection of GST from businesses operating in that region.

Why is GST Jurisdiction Important?

Understanding your GST jurisdiction is essential for a few reasons:

• Compliance: Knowing your jurisdiction ensures you follow local tax laws. For instance, if a business in Maharashtra is unaware of its jurisdiction, it might miss critical compliance deadlines.
• Tax Assessment: Different areas can have different tax rules or rates. If you sell in one state but apply the wrong rate, thinking it’s another, you could end up with penalties.
• Communication: If you need help or have questions about your taxes, knowing your jurisdiction helps you connect with the right tax authorities.
• Filing Returns: Your GST returns need to align with your jurisdiction's rules to avoid delays or errors.
• Dispute Resolution: In case of any tax disputes, knowing which jurisdiction to approach is crucial for resolving the issue with the correct authorities.

How is GST jurisdiction classified?

There are two main types of GST jurisdictions:

Central Jurisdiction: This covers transactions between different states or union territories. For example, a manufacturer in Maharashtra selling to a retailer in Uttar Pradesh would fall under Central Jurisdiction, with Integrated GST (IGST) applied.
State Jurisdiction: This applies to transactions within the same state. A restaurant in Kerala serving only local customers would be subject to State GST (SGST) and would interact with Kerala's tax authorities.

How to Find Your GST Jurisdiction

To figure out your GST jurisdiction, you can:

• Check your GST registration certificate.
• Visit the CBIC portal and use the “know your jurisdiction” feature.
• Check your state’s commercial tax website for more information.

Understanding GST state codes and jurisdictions is important for businesses working within India’s tax system. These codes help businesses comply with GST regulations and make operations more efficient. By getting familiar with GST state codes and knowing your jurisdiction, you can stay on top of your tax responsibilities with ease.

Conclusion

To sum up, having a clear understanding of GST state codes and jurisdictions is essential for businesses to stay compliant and ensure efficient tax management. These codes are vital for GST registration, invoicing, return filing, and determining the correct jurisdiction. Using the right GST state code minimizes errors, prevents tax mismatches, and reduces the risk of compliance issues. By regularly referring to the official GST State Code List and verifying jurisdiction details during registration, businesses can simplify their GST operations and avoid potential legal challenges.

FAQs

What is the difference between a GST state code and a GSTIN?

The GST state code is a two-digit number assigned to each Indian state and union territory for GST identification. For example, Maharashtra has the state code "27," while Karnataka is "29." 
On the other hand, GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number assigned to every registered taxpayer. The first two digits of the GSTIN represent the state code, followed by a PAN-based identifier. The GST state code list is essential for correctly determining the state of GST registration. 

Can a business have a GSTIN with a state code different from its place of business?

No, a business cannot have a GSTIN with a state code different from its place of business. The GSTIN must always reflect the correct GST state code based on the location of the registered business address.

How do I find the GST state code for a particular state or union territory?

You can find the GST state code list on the official GST portal or government tax websites. The list provides state names alongside their corresponding two-digit codes, such as "06" for Haryana and "09" for Uttar Pradesh.

Is it mandatory to include the GST state code in invoices?

Yes, it is mandatory to include the GST state code in invoices for GST-registered businesses. The state code forms part of the GSTIN and is crucial for identifying the location of supply.

What happens if I use the wrong GST state code on my invoices?

Using the wrong GST state code on invoices can lead to compliance issues, incorrect tax payments, and rejection of input tax credit claims by customers. It may also trigger notices from tax authorities. To avoid these complications, always refer to the GST state code list and ensure accurate invoice generation.

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