GST State Codes

Master their meaning, purpose, and location in GSTINs. Streamline tax compliance, optimise operations, gain confidence in India's tax system.

Introduction

GSTIN acts as a unique identifier for businesses registered under the unified GST system in India. This 15-digit code, assigned during migration or registration, simplifies tax compliance and administration. It comprises your state code, PAN number, registration number, and a check digit for verification.

List of GST State Codes

How to Identify State Name from GST Number

Locate the GST State Code

• The first two digits of a 15-digit GSTIN (Goods and Services Tax Identification Number) represent the GST State Code.
• Focus on these first two digits to determine the state.

Refer to the GST State Code Chart

• Match the GST State Code you’ve identified with the corresponding state in the official GST State Code list.
• You can find this list online on the GST Portal or various government websites. I’ve also provided the complete list below for your convenience.

Example: If a GSTIN is 07AACCE9455M1ZK, the GST State Code is 07, which corresponds to Delhi.

Where Do We Use GST State Codes?

• GSTIN (Goods and Services Tax Identification Number): The first two digits of a 15-digit GSTIN represent the GST State Code, indicating the state or union territory where the business is registered.
• GST Returns: When filing GST returns, you’ll need to accurately select the GST State Code to ensure proper tax reporting and compliance.
• Invoices: Businesses must display their GSTIN, including the GST State Code, on all invoices and other tax-related documents.
• E-Way Bills: When generating e-way bills for goods transportation, the GST State Code of the supplier, recipient, and transporter are required.
• GST Portal: The GST State Code is used for various activities on the GST portal, such as registration, filing returns, and making payments.

GST Jurisdiction

• Definition: GST jurisdiction refers to the specific tax administrative division under which a taxpayer falls. It’s crucial for determining the correct tax authorities, filing returns, and compliance matters.
• Factors Determining Jurisdiction:
  • Location of business premises
  • Nature of business activities
  • Place of supply of goods or services

How to Find GST Jurisdiction

1. GSTIN Verification: The first two digits of a GSTIN indicate the state code, providing a basic idea of jurisdiction.
2. GST Portal: The GST portal offers a “GST Jurisdiction Finder” tool to help you determine the correct jurisdiction based on your PAN, address, and other details.
3. GST Registration Certificate: The jurisdiction is explicitly mentioned on your GST registration certificate.
4. Contacting Tax Authorities: If you’re still uncertain, reach out to the GST helpdesk or your local tax authorities for guidance. Get in touch with a Vakilsearch expert.

Frequently Asked Questions