On March 19, 2017, the Parliament of India passed the Goods and Services Tax (GST). The GST came into effect in July 2017. It is a multi-stage, comprehensive and destination-based tax in India, applicable on every value addition.

In simple words, GST, or Goods and Service Tax, is a tax that works on the availability of services and goods. GST has helped replace several indirect taxes, like the service tax, in our country. 

Notably, GST is applicable throughout the world. Under the GST registration, business entities must have a unique number to receive GST-related taxes. All you need to do is avail of the input credit and claim on the website.

Also Read: Everything MSMEs Need To Know About GST

What is GSTIN?

GSTIN refers to every business’s GST identification number as per the CGST Act, 2017. The GSTIN is a 15-digit representation number found on the registration certificate.

Once the departmental formalities are completed, a business can get its registration certificate. For a GSTIN application, you must have identification, office proof, and address.

Apart from that, you need to submit the articles of association, reports of the memorandum, and the company’s incorporation documents to the GST officer for processing the application.

Your GST registration status will be sent to your mobile number as well as email ID within two weeks. You must securely keep the username and password.

Also Read: New GST Rates In 2022

Understanding GST State Codes

Let’s start by setting the context. The Goods and Services Tax Identification Number (GSTIN) is a unique identifier consisting of 15 characters. It’s assigned to every taxpayer registered under India’s Goods and Services Tax (GST) system. This identifier includes a state code, PAN-based taxpayer identification, business entity details, and a verification digit.

The first two digits of the GSTIN represent the GST State Code. This code is crucial for various transactions and filings, ensuring a standardized and transparent tax administration system. Each state and Union Territory in India has its own unique code, which helps quickly identify the taxpayer’s geographical location. For example, the GST state code 32 is assigned to Kerala, while Delhi’s state code is 07.

Also Read:- How To Check A Fake GST Bill/Invoice?

The GST state code list comes with alphabetical codes, as mentioned below.

GOA  30

Also Read: All About GST, GST Full Form & Meaning, Types Of GST In India – What Is CGST, SGST, And IGST?

What do you consider as the GST state code list?

You will find the state code in the first two digits for the GST identification format. The state code you find there helps identify any business’s operational areas and headquarters. As per GST law, even if your business has branches throughout the state, the identification number should be only one.

With a GSTIN number, all individual or business entity transactions are organized and catalogued under the GST law for legal and commercial purposes. A taxpayer uses the GST state code list for GST registration and adds GST Return invoice details.

GST Number State Code List

List of GST State Codes:

  • Haryana: GST state code 06
  • Maharashtra: GST State code 27
  • Odisha: GST state code 21
  • Tamil Nadu: GST state code 33
  • Delhi: GST State code 07
  • Rajasthan: GST State code 08
  • Uttar Pradesh: GST State code 09
  • West Bengal: GST State code 19
  • Karnataka: GST state code 29
  • Bihar: GST state code 10
  • Chhattisgarh: GST state code 22
  • Assam: GST state code 18
  • Goa: GST state code 30
  • Gujarat: GST state code 24

Objective of GST State Code

  1. The primary purpose of the GST State Code is to aid the government in determining the appropriate GST component (IGST, SGST, or CGST) to be levied on a taxpayer or business entity.
  2. The Goods and Services Tax Identification Number of the buyer, located in the “Place of Supply” section of the GST invoice, serves as a key identifier for obtaining the state code of GST.
  3. In cases where the state codes of the customer and the supplier differ, IGST is imposed as the applicable GST.
  4. Conversely, when the state codes of the customer and the supplier match, both SGST and CGST are applicable.
  5. The state code list is an essential tool for taxpayers during the GST registration process, enabling them to accurately enter invoice information in GST returns.

How can you understand your GST jurisdiction?

The Central Board of indirect taxes (CBIC) offers every individual and business the knowledge regarding GST state code list and jurisdiction. The jurisdictional officer solves payment disputes and other matters that come under the commercial and the state concerns.

If there is any jurisdiction issue between the center and the state, the GST jurisdiction helps streamline and solve them. 

As a taxpayer, you can be more transparent when you know which jurisdiction you belong to. It is essential to see the state of registration for a business to process state-bound invoices. The facility or having multiple GSTINs is available only when a business entity has its branches in different states.

 Where State Codes are Essential in GST?

A comprehensive understanding of GST State codes is imperative for every GST taxpayer, as these codes play a crucial role in GST compliance and adjudication. The significance of GST State codes is evident in various aspects of GST processes:

  1. GST Registration:
    Obtaining a valid GST registration necessitates accurate and complete information from the applicant. During the verification process, the officer assigns a GST Identification Number (GSTIN) incorporating the relevant GST state code.
  2. GST Invoice and e-Invoicing:
    In the realm of GST, the GST state code holds importance for precise invoicing and e-invoicing. Valid GSTINs of the buyer, seller, and consignee include specific state codes, aiding in the identification of the sale’s location. This information is pivotal in determining the type of GST to be applied, depending on whether the transaction is interstate or intrastate.
  3. GSTR-1 and GSTR-3B Return Reporting:
    Regular taxpayers are obligated to include Business-to-Business (B2B) invoice details, including GSTIN, in their monthly or quarterly GSTR-1/IFF filings. These details, linked to GSTIN, are subsequently transmitted to the respective GSTR-2A/GSTR-2B of the buyers.

Know About The GST Format

The GSTIN consists of alphanumeric characters, and the 15-digit number has similar functionality to a PAN card. The GST identification number is connected to the PAN number. For every business category, GSTIN is unique.

For a better understanding of the GSTIN format, you can get a thorough knowledge regarding the same depending on the following inputs:

  • The first two digits in a GSTIN present the unique state code.
  • The next ten digits are the Permanent Account Number.
  • Under one PAN number, the 13th digit of GSTIN adds to the registration parameter.
  • The nature of your business is reflected through the 14th digit of GSTIN.
  • You will find a Z by the side of the 14th digit. It denotes the assumption of future classification directed by GST authorities.

The 15th digit, the alphanumeric character, has a check code.


Also Read: GSTIN: What Is GSTIN Number? – Check & Verify GSTIN/UIN Number Online?

The process of knowing the GST State Code List and jurisdiction 

  • If you want to find out under which jurisdiction the state code and your business are categorized, here is the process.
  • You have to visit the GST CBIDT website and log in. Find the tab named ‘services.’  
  • Choose “Know your jurisdiction” from the drop-down menu.
  • Select your respective state from the column provided on the left.
  • Select the zone along with the commissioner’s office. Once you update the details, the range and fields under division will be populated.
  • Choose the correct options from the drop-down for your GST jurisdiction.

Also Read: GST Return – What Is GST Return? Who Should File, Due Dates & Types Of GST Returns?

How will taxpayers know more about their GST requirements?

There is a GST self-help portal for taxpayers to lodge complaints about jurisdiction documents of a business entity. Other than jurisdiction, taxpayers can lodge complaints about several issues.

The website is designed so that the consumers can post screenshots to present the problems. Through online registration of complaints, an immediate resolution will be provided for technical issues the consumers face while determining their jurisdiction. 


What is a GST State Code?

Each state and union territory across India is allocated a distinct GST state code, utilized for GST-related identification purposes. This code, comprising two digits, is derived from the Indian Census of 2011. It serves as a unique identifier for each state and union territory on all GST-related documentation, encompassing GST registration, returns, and invoices.

What is state code 26 GST?

GST State code 26 is designated for the merged Union Territories of Dadra and Nagar Haveli and Daman and Diu.

What is 37 State code in GST?

In the GST system, the code 37 corresponds to Andhra Pradesh (AP).

What is 36 State code in GST?

The state code 36 in GST represents Telangana.

What is 29 State code of GST?

I remember mentioning earlier in our conversation that the GST state code 29 stands for Karnataka.

What is 24 State code in GST?

The state code 24 in GST represents Gujarat (GJ).

What is 23 state code in GST?

The state code 23 in GST represents Madhya Pradesh (MP).

What is 22 state code in GST?

The state code 22 in GST represents Chhattisgarh (CH).

What is 19 state code in GST?

The state code 19 in GST represents West Bengal (WB).

What is 10 state code in GST?

The state code 10 in GST represents Bihar.

What is 09 state code in GST?

The state code 09 in GST represents Uttar Pradesh (UP).

What is 08 state code in GST?

The state code 08 in GST represents Rajasthan (RJ).

What is 07 state code in GST?

The state code 07 in GST represents Delhi (DL).

What is 06 state code in GST?

The state code 06 in GST represents Haryana (HR).

By indifi

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