What is a GST State Code Under Goods and Service Tax?
As per the GSTIN format, the first two digits represent the GST State Code, where the business entity is registered. This first two-digit is called GST State Code. While moving towards Goods and Service Tax registration or going for new GST registration, most businesses would receive a 15 digit GSTIN (Goods and Services Tax Identification Number). Knowing the GSTIN format is crucial for a business – to ensure that one’s suppliers have quoted the correct GSTIN in their invoices, and ensure that one mentions their own GSTIN correctly in invoices to customers – as the input tax credit depends on this due diligence.
GST Number Format
The 15 digit GSTIN ID is a unique alphanumeric number that comprises of –
- First, two digits signify the GST State Code.
- The next ten-digit signify a PAN number.
- Next one digit indicating the number of registrations an entity has within a state for the same PAN.
- And next 14th digit is of no use currently and therefore will be “Z” by default.
- And the last digit is the checksum value, which will be used for error detection.
Here is a list of all the GST State Code in India:
|SERIAL NO.||STATE NAME||STATE CODE|
|1.||JAMMU AND KASHMIR||1|
|25.||DADRA AND NAGAR HAVELI|
AND DAMAN AND DIU (NEWLY MERGED UT)
|27.||ANDHRA PRADESH (BEFORE DIVISION)||28|
|34.||ANDAMAN AND NICOBAR ISLANDS||35|
Know Your GST Jurisdiction
The CBIC department also has a website dedicated to checking the GST Jurisdiction.
All you need to do is go to CBIC GST: Know Your Jurisdiction > Select your state, zone, division, and range.