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GST State Code List and Classification of GST Jurisdiction

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Under GST registration, business organizations are required by law to have a unique number. Businesses are allowed to collect GST-related taxes from eligible recipients as a result of this. The next step is to obtain input credit by submitting a claim on the website. Under the CGST Act of 2017, every business entity must have a GSTIN, which is an acronym for GST identification number.

What is GSTIN?

A unique 15-digit representative presentation of the goods and services tax identity number is printed on the registration certificate. On fulfilment of the departmental formalities, the applicant receives a certificate of registration. Identification, address, and office evidence are all required for the GSTIN application. In order for your application to be processed, you must also submit articles of memorandum, articles of association, and business incorporation paperwork to the competent GST officer.

Within two weeks of receiving your application, you will be notified of the status of your GST registration via your registered mobile number and email. The applicant is given a username and password, which must be kept confidential.

Format of GSTIN:-

GSTIN is a string of alphanumeric characters that serves as an identification number. When compared to a PAN card, this 15-digit number has identical functions. Internally, the GST identification number is mapped to the permanent account number, which is determined by the origin state. Every GST identification number is unique to the business sector in which the company operates.

The following inputs can help you understand the format of the GST identification number:

  • The first two digits were the state's unique code.
  • The PAN number is indicated by the next 10 digits.
  • The 13th digit denotes the registration parameters associated with a specific PAN number.
  • The sort of business is shown in the fourteenth digit. On a default basis, the alphabet Z is positioned next to the fourteenth digit, and it might assume any future categorization as specified by the GST authorities.
  • The check code is contained in the 15th digit, which is an alphanumeric character.

Who Needs to Get GSTIN:-

In the case of products, private individuals are body corporations with an aggregate market capitalization of greater than or equivalent to 40 lakh rupees.

In the case of the service category, incorporated businesses, proprietorships, partnership concerns, and entrepreneurs with an aggregate yearly turnover/market capitalization of more than 20 lacs rupees are eligible.

Individuals, incorporated firms, and non-governmental organizations (NGOs) with a market value of more than rupees 20 lacs that supply commodities to Northeastern states.

What is considered a State Code Under GST?

Certain things must be considered in the standard GST identification number format. The state code's identification is represented by the first two digits. This state code is required to identify the corporate entity's operating area as well as the location of its headquarters. According to GST law, any company with multiple locations in the same state should only have one GST identification number. The GSTIN number tabulates all transactions surrounding the periphery of the concerned individual or business identification for all commercial and legal purposes, and they are appropriately catalogued under the GST law.

Read Our Blog: GST New Updates

The GST software was created in such a way that the amount of taxes collected by each state is transparent.

There is an imperative requirement for a consistent state code because each state has its own GST regulations. The use of GST numbers in conjunction with the relevant state code aids in identifying the financial transaction patterns of a commercial organization. This facilitates the proper processing of financial papers and allows state and federal GST authorities to keep a financial paper trail in order to analyses the input credit paid to particular states.

The GST state codes also have alphabetical codes. Below given is the table containing GST state codes:-

Serial Number

State Name

State Code

1

JAMMU AND KASHMIR

1

2

HIMACHAL PRADESH

2

3

PUNJAB

3

4

CHANDIGARH

4

5

UTTARAKHAND

5

6

HARYANA

6

7

DELHI

7

8

RAJASTHAN

8

9

UTTAR PRADESH

9

10

BIHAR

10

11

SIKKIM

11

12

ARUNACHAL PRADESH

12

13

NAGALAND

13

14

MANIPUR

14

15

MIZORAM

15

16

TRIPURA

16

17

MEGHLAYA

17

18

ASSAM

18

19

WEST BENGAL

19

20

JHARKHAND

20

21

ODISHA

21

22

CHATTISGARH

22

23

MADHYA PRADESH

23

24

GUJARAT

24

25

DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)

26*

26

MAHARASHTRA

27

27

ANDHRA PRADESH(BEFORE DIVISION)

28

28

KARNATAKA

29

29

GOA

30

30

LAKSHWADEEP

31

31

KERALA

32

32

TAMIL NADU

33

33

PUDUCHERRY

34

34

ANDAMAN AND NICOBAR ISLANDS

35

35

TELANGANA

36

36

ANDHRA PRADESH (NEWLY ADDED)

37

37

LADAKH (NEWLY ADDED)

38

How to Know the GST Jurisdiction:-

The Central Board of Indirect Taxes, or CBIC, gives businesses and individuals the opportunity to learn about the GST jurisdiction. The jurisdictional officer serves as a point of contact for any disputes between states and commercial concerns about credit payments and other related issues. The jurisdiction also aids in streamlining and resolving any jurisdictional disputes between the state and the federal government.

  • Taxpayers can benefit from a great deal of transparency if they know which jurisdiction they belong to and how to communicate their problems to the jurisdictional officer. 
  • It is critical to understand a business entity's registration state in order to process the numerous invoices that are generated inside the state's borders. Many GST identification numbers are available only when taxpayers have multiple branches of the same business in different states. For example, a Delhi-based company with a branch in Rajasthan needs have two separate GSTIN numbers.

Process to know the GST Jurisdiction:-

The methods to visit the Central Board of Indirect Taxes (CBIDT) website and determine whose jurisdiction they come under are outlined below.

Go to the GST CBIDT website and log in. The services tab can be found after a closer look. Then, from the drop-down option, select "Know your jurisdiction."

Make a selection in the left column of the screen for the appropriate state.

After that, you'll be asked to choose a zone and then the commissioner's office. The fields under division and range will be filled in when you enter the details.

To find out your exact GST jurisdiction, select the appropriate options from the drop-down menu.

Salient features of the GST Jurisdiction:-

  • In the case of private persons or businesses with an annual turnover of one and a half crore rupees, it is estimated that the state tax authorities will have administrative control over 90 percent of the overall sales. The remaining 10% will be under to the Central Tax Administration's jurisdiction.
  • The center and the states will share administrative supervision of all taxpayers with a turnover of more than 1.5 crore.
  • The tax players will be divided under state jurisdiction through the deployment of a proprietary GST software enterprise network based on the stratified random sampling method. The physical location of the business entity is also taken into account by the tax jurisdiction approach.
  • The government has created a separate web portal to assist tax-paying residents in determining the tax bracket in which they fall and the name of the state jurisdiction.
  • The taxpayer must provide an accurate evaluation of their place of business incorporation as part of the GST registration procedure, as this aids in the correct assignment of jurisdiction. The government has deployed GSTIN software in such a way that it can precisely ascertain the taxpayer's jurisdiction based on identifying inputs such as business region.
GST Registration

With India's premier GST expert, get your GST registration completed quickly in no time. After registration under Goods And Services Tax (GST) Act, an individual can do business anywhere in India.

This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not corpseed, and have not been evaluated by corpseed for accuracy, completeness, or changes in the law.

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Author
Dhruv Ghosh
Experienced Operation executive with a demonstrated history of working in the compliance industry. Love to write blogs about the compliances, latest technology, finance, international relations, Geopolitics, Economy, etc.

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