Know your GST jurisdiction with a list of country codes (2023)

In order to seamlessly implement and administer the GST in India, the central government has assigned codes to different geographic regions. These codes are referred to asGST-Statuscodes.

The GST State Code plays a very crucial role in GST. It determines the jurisdiction of the taxpayer, which is important for the correct distribution of CGST, SGST and IGST. Facilitates the processing of applications, returns and evaluation procedures.

The following sections will help you find the GSTIN number, GSTIN format,in the flat, its importance, the process of knowing the jurisdiction and more.

did you know? Before January 26, 2020, Daman and Diu's GST code was 25. However, later, when Daman and Diu merged with Dadar and Nagar Haveli, the GST Council decided to change the GST code.code tate is

What is a GSTIN?

Before it's understoodIn the apartment GST,It is important to know the GSTIN number. When a taxpayer is registered as a GST taxpayer, they are assigned a unique 15-digit identification number. This ID number is calledGoods and Services Tax Identification Number (GSTIN). The taxpayer is required to provide the GSTIN on each document.

Below are the benefits of GSTIN

• Provides legal recognition to providers of goods and services.
• Facilitate registration on e-commerce sites like Flipkart, Amazon, etc.
• GSTIN facilitates the use of input tax relief.

​​​​​Also read:What is an EWay account? How do I download my EWay invoice in PDF format?

Who should apply for a GSTIN?

The next category of taxpayers must apply for a GSTIN.

• Taxpayers with a total annual external supply (sales) of Rs 40 lakh or more for the supply of goods in any year.
• For services, a taxpayer must obtain a GSTIN if the total annual value of external supplies is at least £20 lakh.

A taxpayer not included in the above list may voluntarily register for GST.

GSTIN Application Process

The taxpayer can apply for a GSTIN via the GST portal. The following data and documents must be submitted.

• Company Name
• A valid mobile phone number and email address
• FRYING PAN
• Aadhar data (in the case of an individual)
• Photo
• company registration
• Address confirming place of business
• Valid bank account information
• authorization form.

The application consists of two parts: In the first part you have to enter the basic data. A one-time password is then sent to the mobile phone number and email address for verification. After completing the verification phase, we move on to the second part of the registration and sending the required documents. The GST officer may ask for more details. Once the officer is satisfied with the details and documents provided, they will approve the application and a GSTIN will be issued.

Also read:GST Invoice - Learn about the GST billing rules and invoice format

Format number GSTIN

The unique 15-digit GSTIN is an alphanumeric combination. It is specially structured to provide details of the taxpayer's PAN number, company status, etc. For a better understanding, let's break down the GSTIN format:

• The first two digits indicate the status code.
• The GSTIN is based on the PAN number, so the next 10 digits are the taxpayer's PAN number.
• The next number shows the number of GST registrations in that state.
• The fourteenth digit is "z".
• The last digit is the "verification code", which can be an alphanumeric character.
• An example of a GSTIN would be: ““18AABCU9603R1ZM”.

What is the GST state code?

As we know from the previous section, the first two digits of the GSTIN are state codes. The primary purpose of the GST state code is to identify the taxpayer's place of residence. When applying for a GSTIN, the taxpayer is required to provide information about the place of business. Each country and territory of the Union has a unique code. A taxpayer can open multiple branches in a state with one GSTIN. However, if the branch is open in another state, a separate GSTIN is required. The main purpose of the state law is:

• Determination of the location of the company headquarters.
• Different states have different GST rules. State codes allow you to separate transactions by state code.
• Correct calculation of CGST, SGST and IGST. If seller and buyer are in the same state code, CGST and SGST will be charged. If they belong to different states, the IGST is calculated.

Also read:What you need to know about GST is explained in detail

List of State GST Codes

Below is oneList of GST status codes.

Prior to January 26, 2020, Daman and Diu's GST code was 25. As a result of Daman and Diu's merger with Dadar and Nagar Haveli,In apartment 26was assigned.

Find out about your area of ​​responsibility according to GST

GST taxpayers are divided into different typesjurisdictions. This format facilitates the assessment and resolution of potential disputes. The competent officer of the competent jurisdiction will deal with the relevant matters and disputes.

There are two types of jurisdiction under the GST.

• The central judiciary is administered by the central government.
• The jurisdiction of the state is controlled by the state government.

These jurisdictions are further divided into the following tiers:

• Sons
• commissioners
• branches
• reach offices.

How is jurisdiction determined?

The GST Council has adopted the following methodology for determining taxpayer jurisdiction.

• According to Circular 21/2017, 90% of taxpayers with total annual turnover of less than £1.5bn are audited by the state government.
• The remaining 10% of taxpayers fall under central jurisdiction.
• In cases where the total annual turnover exceeds ₹1.5 crores, 50% falls under the central jurisdiction and the remaining 50% is under the control of the state government.

Also read:GSTR 9: Annual Tax Return Format, Eligibility and Rules

Applicable Jurisdiction for GST

The taxpayer can learn more about the applicable jurisdiction by visiting the state's GST website and the dedicated CBIC website under Know Your Jurisdiction. Let's look at the steps.

• State Jurisdiction:When applying for a GSTIN, the taxpayer has indicated the country of residence. The taxpayer can refer to the first two digits of the GSTIN, which represents the GST status code. Visit each state's GST website and search for your jurisdiction. A good and systematic list of zones, departments, districts, etc. will be available on the website.
• Central place of jurisdiction:The Central Bureau for Indirect Taxes has a dedicated website where jurisdictions can be found. The following steps must be followed:

• Visit the website https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris
• Select a state from the list of states presented on the screen.
• Now select the correct zone.
• After selecting a zone, a list of commissioners will appear. Choose the right commissioner. Then select Assistant Commissioner.
• A list of jurisdictions will now appear.

Application:

This mainly affected the GSTIN, the GST State Code and the GST Jurisdiction. Now you know how important the GST status code is in the GSTIN and how to find the right jurisdiction. India Geographic Branch helps in the effective administration of the GST. Disputes will be resolved within a reasonable time and returns and inspections will be processed by the relevant jurisdictions. You can easily find out the status code of the given codeList of GST status codes.
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