Last Updated on August 11, 2021
As you may know, GST is a tax shared by the state and the central government. And the advanced technology and infrastructure have facilitated inter-state transactions significantly. So, it is essential to classify the place of supply to allocate the GST appropriately. To do the same, every state and UT is allotted a unique GST State Code.
In this article, you will get to know the GST codes for all the states. Let’s start.
Table of Contents
- What is GST State Code?
- GST Number Format
- GST State Code List
- Know Your GST Jurisdiction
- Key Takeaways
- Frequently Asked Questions (FAQs)
What is GST State Code?
As per the GSTIN format, the first two digits represent the GST State Code, where the business entity is registered. 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 the PAN number of the entity.
- The next digit indicates the number of registrations an entity has within a state for the same PAN.
- And next 14th digit is of no use currently. Therefore will be “Z” by default.
- And the last digit is the checksum value. It will be used for error detection.
GST State Code List
Here is the complete list of the respective GST State Codes in India:
|Sr. No.||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
As mentioned above, the Goods and Services Tax is a tax shared by the Central and State governments. So, each of them has its own to solve the confusion among the taxpayers. As the name suggests, the central government controls the central jurisdiction. And the state governments control the respective jurisdiction. According to the CGST circular, the criteria for classification is as follows:
- 90% of all the taxpayers having the turnover less than Rs 1.5 Crore will be under the state administration. The remaining 10% will fall under the hands of the Central Government.
- The entities having turnover exceeding Rs 1.5 Crore will be shared equally among both the governments.
Maybe the central government wants more big players under its control. But the classification is done randomly by using Stratified Random Sampling. So, there is no bias among the governments regarding the process. Also, the jurisdiction is subdivided on the basis of the zone, commissionerate, division and, range offices.
How to Know Your GST Jurisdiction?
The CBIC department also has a website dedicated to checking the Jurisdiction. The process of finding your jurisdiction is no rocket science. All you need to do is go to CBIC GST: Know Your Jurisdiction > Select your state, zone, division, and range.
The above process is to find your central jurisdiction. Similarly, you can find the state jurisdiction by visiting the respective site. For example, if you are situated in Delhi, you can find your jurisdiction on the website CGST Delhi Zone.
What’s more, you can even find the state and central jurisdiction on your GST Registration Certificate in the form REG-06.
As each state has its unique code, so you will get different GSTIN for branches in various states. What’s more, even the different intra-state branches will have different GST Numbers. So, the transfers between different registered branches will also be treated as a supply of goods and services. Also, remember that the UTs of Dadra and Nagar Haveli and Daman and Diu have been merged. (Looks like the government loves altering the map). So, they have a common Code of 26.
In the end, don’t forget to enter the accurate details while registering yourself on the GST portal. Else, you may have to face a problem to rectify your mistakes.
Frequently Asked Questions (FAQs)
Q1: Can we take 2 GST numbers in states?
Yes, you can take 2 GSTIN for the same state if you carry more than one business. For that, you have to register both businesses under GST. The place which was registered first will have the 13th digit of GSTIN as 1. And the other place will have 2 as the 13th digit of GSTIN.
Q2: How do I find my GST officer?
To find the details, visit GST Portal. Click on Search Taxpayer. Here, you will find different options. Choose any one of them and enter the GSTIN/ PAN. All the relevant details will be shown.
Q3: Can we find GSTIN by name?
No, it is not possible to find the GSTIN of all taxpayers by name. You can find it only if the GSTIN is mentioned on the website of the company. Or the state government has shared the list of the taxpayers.