GST State Code: Jurisdictions and Code List (2023)

Goods and Services Tax (GST) must be paid by customers when they purchase goods or services from suppliers. The VAT isindirect tax. In addition to the cost of goods and services, buyers also pay taxes. However, the state collects this fee along with GST from manufacturers and suppliers. Therefore, suppliers calculate GST on the actual amount of goods and services they have to pay to the government.

GST jurisdiction is an important factor to fill out correctly. It enables you to take full advantage of the law and ensures smooth processing of applications, declarations and assessments. When registering for GST, taxpayers must identify their jurisdiction by entering the appropriate GST state code. Therefore, it is important for taxpayers to know their jurisdiction from the list of government-assigned GST codes.

In this article you will learn what a GST code is and how it is classified. You will also receive a complete list of GST codes.

Contents

  • What is the GST jurisdiction?
  • List of GST State Code Jurisdictions
  • List of GST state codes in India
  • Further Classification of GST Jurisdictions
  • Find out about your GST jurisdiction
    • State Jurisdictions in GST
    • Central Jurisdictions in GST
  • Other ways to find your GST jurisdiction
    • Via the GST portal
    • Via the CBEC portal
  • How to check the GST registration certificate?
  • What is a GSTIN?
  • How do I contact a GST court officer?
  • Final Thoughts
  • Frequently Asked Questions (FAQ)

What is the GST jurisdiction?

The GSTIN is an important factor in defining and identifying a company. It also enables suppliers to see whether the specific company they are selling is registered on the GST platform or not.

The GSTIN is not a random code. This number was carefully planned. Each number and alphabet has its own meaning to the government and taxpayer. GSTIN is a number where the first two digits define the state in which a particular entity or individual operates.

Any person or entity that registers on the official GST website must also provide information about their GST jurisdiction. Individuals/Organizations can use the GST Platform and GST Jurisdiction to find the right authority.

List of GST State Code Jurisdictions

Every state in India has got a state list of GST codes from the government to know where the company is based or where the tax payer is from. The GST status code can be a two-digit number assigned to the state. The list of all these numbers refer to the Indian GST State Code Jurisdiction List.

Because these codes are concise, taxpayers can easily apply themVAT refundand process GST invoices without errors. Example: GSTIN 06AAEPM0122C1Z8. In this number, the first two digits, 06, refer to the GST status code. So it is clear that the company is based in Haryana.

The government decides whether to levy SGST, IGST or CGST on the company's or the taxpayer's activities. If buyer and supplier code are different, the government calculates the IGST. Conversely, if the buyer and supplier status code is the same, the state charges SGST and IGST.

List of GST state codes in India

Here is a list of all GST State Codes used in India in GST jurisdiction.

(Video) GST State Code List & Jurisdiction - All you need to know

state nameList of GST status codesstate nameList of GST status codes
Jammu and Kashmir1Jharkhand20
Himachal Pradesh2Odisha21
Punjab3Chhattisgarh22
Chandigarh4Madhya Pradesh23
Uttarakhand5Gujarat24
Throw away6Dadra and Nagar Haveli and Daman and Diu26 (before January 26, 2020 it was GST State Code of Jurisdiction number 25)
Delhi7Nach maharashtra27
Rajasthan8Andhra Pradesh (before the split)28
Uttar Pradesh9Karnataka29
Bihar10Goa30
Sikkim11Lakshadweep31
Arunachal Pradesh12Kerala32
Nagaland13Tamil Nadu33
Manipur14Pondicherry34
Mizoram15Andaman and Nicobar Islands35
Tripura16Telangana36
He will die17Andhra Pradesh (newly added to list)37
Assam18Ladakh (newly added state)38
West Bengal19------------------------------

Further Classification of GST Jurisdictions

The GST jurisdiction is divided into two parts: the central GST jurisdiction and the state GST jurisdiction.

In the central judiciary, the center takes over all the assessments that it administers directly. The jurisdiction is assessed in the state jurisdiction or the competent state administration carries out the assessment.

According to GST Circular No. 21/2017, published on September 20, 2017, there is a proposal for a format that defines state GST jurisdiction and central GST jurisdiction.

They are as follows:

  • Under the GST jurisdiction guidelines, 90% of taxpayers with income less than ₹1.5 crores can file their taxes in the state's jurisdiction, while the remaining 10% must file their tax return with the central jurisdiction.
  • On the other hand, 50% of taxpayers with an annual income of more than 1.5 crore should be subject to state jurisdiction and the remaining 50% should be subject to central jurisdiction.

Distribution to taxpayers is made using a computerized method under the jurisdiction of the state GST. The method takes geographic location and type of registration into account through stratified random sampling for taxpayer breakdown.

According to the sample, the GST jurisdiction is divided into the following categories according to their size and hierarchy:

  • Zone
  • commissioners
  • branches
  • reach offices

Find out about your GST jurisdiction

Depending on your taxpayer type or GSTIN, there are two ways to find your GST jurisdiction.

When a taxpayer applies for GST registration, it is important to provide a correct and complete business address. This important information can help you accurately determine your GST jurisdiction and avoid future inconveniences.

You can use the following methods to determine your GST jurisdiction:

State Jurisdictions in GST

Before a taxpayer can obtain a GST registration, they must determine the appropriate governmental jurisdiction for GST. Taxpayers can use the VAT, sales tax and state tax portal to search the applicable county and branch to identify the state division of GST jurisdiction.

(Video) GST State Code List | State code list under GST | State Code List download in Excel | State code

For example, if the taxpayer searches for “GST Uttar Pradesh Jurisdiction” they will find the complete list of jurisdictions where all Divisions, Districts, Groups, Taluks and Districts are systematically listed.

Similarly, other Indian states have a dedicated portal with GST jurisdiction information as well as the GST state code.

Central Jurisdictions in GST

Taxpayers can find their core GST jurisdiction in a manner similar to a state jurisdiction and determine its scope in the area to which it is likely to belong. CBIC also has a separate portal called Know Your Jurisdiction where you can search for your central GST jurisdiction.

In this window, select the state or union territory you are from. The portal will redirect you to a new window where all the details of the state's jurisdiction will be displayed on the screen such as: such as that state's area code, address, jurisdiction, list of country codes, and other information.

Other ways to find your GST jurisdiction

There are two other ways to verify your GST jurisdiction. These are the following:

Via the GST portal

Step 1:Visit the official GST portal and register there.

Step 2:Click Search. Then select "Taxpayer".

Step 3:Enter your GSTIN information and click Search. A new window on the screen shows all the details of the GST jurisdiction, such as: B. State/Central Jurisdiction. The jurisdiction you are looking for is shown in red.

Via the CBEC portal

Step 1:Visit the official CBEC website.

Step 2:Select the status in which the device is working.

(Video) STATE CODES IN G S T

Step 3:Then select the appropriate location, scope and zone where the business operates.

Step 4:Click Send. The jurisdiction you are looking for will appear on the screen.

How to check the GST registration certificate?

Here is a simple 3 step process to verify your GST registration certificate.

Step 1:Visit the officerGST-Portaland log in to the website with valid credentials.

Step 2:Click on "Services". Click on "User Services" on the website.

Step 3:A new window on the screen will prompt you to download/view the GST certificate.

A taxpayer can access their GST Certificate of Jurisdiction on Form REG-06 at any time to learn more about their central and state GST jurisdiction.

What is a GSTIN?

GSTIN stands for GST Identification Number. This is a unique 15-digit number assigned by the government to every person or organization registered with the GST. It is an identification number for VAT. The government issues this number as proof of registration once the person/entity has been approved for registration.

Taxpayers can check their GSTIN on the official GST portal.

Individuals/entities may contact the GST Jurisdiction Officer using the following contact details:

(Video) State Codes Of GST

  • Contact number: 1800 1200 232 / 0124 4688999
  • ID-E-Mail-Address:[email protected]/[email protected]
  • Taxpayers can also submit complaints through the GST Self-Service System Portal, which allows for quick processing.

Final Thoughts

GST jurisdiction is an important part of GST registration. Taxpayers must enter a valid GST status code to register GST. If the GST jurisdiction information is incorrect, problems can arise as it is based on the taxpayer's PIN and residency. You can solve this problem by sending a request to the GST administration. Taxpayers can also use the official GST portal to find the relevant list of GST codes to which they are subject.

You can read too

abolition of VATVAT rates
VAT refundPros and cons of GST in India
What is VAT?VAT compensation
Types of VATLog in to the GST portal
GST registrationRegistering an EWay Account
VATE-Way GST Invoice
Import Tax CreditSign in to the E Way account
Impact of VATNumber GSTIN

Frequently Asked Questions (FAQ)

How do I change my GST jurisdiction?

You cannot change your GST jurisdiction as it is registered on a state basis. Instead, you can close your existing GST registration and apply for a new one if you move your business to another state.

How do I know which state my GST is in?

You can check the status of your state GST jurisdiction through the Central Bureau of Indirect Taxes and Customs (CBIC) web portal. Go to the "Services" tab on the home page and select "Know your jurisdiction" under the "Services" option to know your GST jurisdiction.

How is jurisdiction determined?

The competent place of jurisdiction can be determined via the web portal of the Central Bureau for Indirect Taxes and Customs (CBIC).

Why does the jurisdiction have a country code?

The country code in a particular jurisdiction is helpful as it helps determine the state in which the company is registered. A GSTIN can be used for multiple branches within state lines

(Video) Know your Juridiction under GST | State Codes | Zone, Commissionerate, Division, Range

What is the importance of state jurisdiction in GST?

State jurisdiction is the exercise of judicial power in a state. State jurisdiction in the GST is important as it can resolve all matters related to the state. This jurisdiction exists in all matters in which a state has expressed an interest within its borders.

FAQs

GST State Code: Jurisdictions and Code List? ›

An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.

What is the GST state code for outside India? ›

An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.

What is the jurisdiction circle for GST registration in Assam? ›

The territorial jurisdiction of the reorganized Commissionerate is spread over the Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East Karbi Anglong, West Karbi Anglong, Dima Hasao, Cachar, ...

What are the jurisdiction of GST commissionerate Surat? ›

List of GST Jurisdiction. Ward No. 1/A Nanpura, 1/B Makkaipul, 2/A Rustampura, 2/B Sagarampura, 2/C Ruderpura, Ward No. 3/A Navapura, 3/B Salabatpura, 4/A Begunpura, 4/B Moti Talkies of Central Zone of SMC of Central Zone of SURAT Municipal Corporation (SMC).

What is the GST code of Jaipur? ›

08 is the GST state code of Rajasthan.

Does all GST go to the states? ›

The GST is levied by the Commonwealth, but the revenue from the GST is distributed to the states and territories. This arrangement is set out in the Intergovernmental Agreement (IGA) on Federal Financial Relations.

Can I access GST website from outside India? ›

How can I access the site? GST Common Portal is currently unavailable from IP address domain outside of India network. In order to be able to access the portal, please either use an IP address in India network or use a valid and secure proxy server within Indian shores.

Is GST applicable to local authority? ›

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority are exempt from GST.

What is local authority in GST? ›

0. It means. (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution. (b) a “Municipality” as defined in clause (e) of article 243P of the Constitution.

What is the jurisdiction of Ahmedabad GST state? ›

The Jurisdiction also includes Sanand, Dholka, Dholera, Bavla,Mandal, Dhanduka, Viramgam & Detroj-Rampura Taluka of Ahmedabad District.

What is the jurisdiction of 560048 GST? ›

GST Division: Hubli

Areas of revenue taluk of Kundgol, including areas of Station Road, Koppikar Road and Gandhi Market, areas situated on the right and left side of Hubli BENGALURU Road i.e. from Channamma Circle to Gabbur Cross, areas of Old Hubli, areas of right and left side of Hubli Karwar Road.

What is the jurisdiction ward of GST in Gujarat? ›

In the northern side the jurisdiction starts from Nehru Bridge to Kalupur Police Station of Relief Road, Fernandez Bridge to Gandhi road and Raipur Gate of Sarangpur road upto the Kulupur Railway Station includes Raipur, Sarangpur, Manekchowk, Sankadi Sheri, Khadia char rasta, Khadia, Panchkuva area.

What is the GST code of Gujarat? ›

24 is the GST state code for Gujarat.

What is the GST code of Maharashtra? ›

27 GST state code is representing the GST state code for Maharashtra in India. 27 is the two-digit code. And It is used as the first two-digit in the GSTIN No of a taxpayer of Maharashtra.

What is the jurisdiction of GST Rajasthan? ›

Office of the Central Goods & Services Tax Commissionerate Jaipur, is headed by the Principal Commissioner/Commissioner. Jurisdiction of the Commissionerate Jaipur is spread across the entire geographical area of the District of Jaipur and Ajmer, State of Rajasthan.

Which state does not have GST in India? ›

These are all north-eastern states — Arunachal Pradesh, Manipur, Mizoram, Nagaland, and Sikkim. Moreover, other than Sikkim, the other four states had no GST dues even in 2020-21.

Can NRI get GST number in India? ›

The rules state that the applicant shall acquire attestation from an authorized signatory and resident of India with valid PAN. Hence, once the authorised signatory is engaged, Indian GST registration process can be started for non-resident taxable persons (NRIs).

Videos

1. State jurisdiction in gst registration | GST | Ward/circle/secter for gst regjstration | Gst return
(CA Excel Wala)
2. Statewise code under GST✅//GST State code 1 to 37 list india/GSTIN/@tallytaxtips99 //By Jyoti//
(Tally Tax Tips)
3. Statecode Code under GST | Goods and Services Tax | State Code
(GST by Prabhat Sir)
4. Know your GST Jurisdiction| How to Find Out GST Ward/Circle/Division/Range for registration
(Tax without Tears)
5. How to find | Know your GST state ward/circle/sector and jurisdiction /division/range
(Saquib khan)
6. state codes in gst updated #gst
(S Gamers)

References

Top Articles
Latest Posts
Article information

Author: Corie Satterfield

Last Updated: 29/05/2023

Views: 6852

Rating: 4.1 / 5 (42 voted)

Reviews: 81% of readers found this page helpful

Author information

Name: Corie Satterfield

Birthday: 1992-08-19

Address: 850 Benjamin Bridge, Dickinsonchester, CO 68572-0542

Phone: +26813599986666

Job: Sales Manager

Hobby: Table tennis, Soapmaking, Flower arranging, amateur radio, Rock climbing, scrapbook, Horseback riding

Introduction: My name is Corie Satterfield, I am a fancy, perfect, spotless, quaint, fantastic, funny, lucky person who loves writing and wants to share my knowledge and understanding with you.