GST State Code List & Jurisdiction

Examples of GST State Code List of India

The GST state code is a two-digit number assigned to every state and union territory in India. These codes are important for identifying the location of GST-registered taxpayers. For example:

• 01 for Jammu & Kashmir
• 07 for Delhi
• 09 for Uttar Pradesh
• 27 for Maharashtra

These codes are part of the GSTIN (Goods and Services Tax Identification Number), a unique 15-digit number given to every registered business. The first two digits represent the state code, followed by the taxpayer’s PAN and other specific details.

State codes are particularly important for filing GST returns, generating invoices, and determining the type of GST applicable—whether CGST/SGST for intra-state transactions or IGST for inter-state transactions. For instance, if you are a business owner in Delhi selling goods to Maharashtra, the system uses state codes (07 for Delhi and 27 for Maharashtra) to calculate the appropriate tax.

You can find the complete list of GST state codes on the official GST portal or consult your GST registration certificate. Keeping this information handy ensures you can easily prepare accurate invoices and avoid mistakes in tax filings.

Classification of GST Jurisdictions

GST jurisdictions are divided into State GST (SGST) and Central GST (CGST). Each has its role in ensuring compliance and monitoring taxpayers under GST.

1. State GST Jurisdictions: These are managed by the state tax departments and cover businesses operating within the state. For example, if your business is in Delhi, your jurisdiction will fall under the Delhi GST department.
2. Central GST Jurisdictions: These are managed by the Central Board of Indirect Taxes and Customs (CBIC) and cover businesses with inter-state operations or those requiring central oversight.

Knowing your GST jurisdiction is essential for several reasons. It helps you identify the correct office for resolving GST queries, submitting documents, or seeking clarifications. This information is on your GST registration certificate under the “Jurisdiction” section.

If you’re unsure about your jurisdiction, visit the GST portal or contact your local tax office. Properly identifying your jurisdiction ensures that the right authority handles any correspondence or compliance requirements.

Searching State Jurisdictions in GST

State tax departments manage state jurisdictions under GST. If your business operates locally, your tax-related matters will usually fall under the state jurisdiction.

To search for your state jurisdiction:

1. Visit the official website of your state’s tax department.
2. Look for a tool or section like “Find Your Jurisdiction.”
3. Enter your business location details, such as district or pin code.

For example, if you run a business in Lucknow, Uttar Pradesh, the search tool will identify the tax office responsible for your area. This jurisdiction information is important for matters like submitting documents, responding to notices, or seeking help with GST-related queries.

Make sure you correctly identify your state jurisdiction during GST registration to avoid errors that might delay your compliance process.

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Check on the GST Registration Certificate

Your GST registration certificate is a vital document that contains key details about your business, including your GSTIN, business name, and jurisdiction.

To check this information:

1. Log in to the GST portal with your credentials.
2. Go to the “Services” section and click on “View/Download Certificates.”
3. Open your certificate and locate the “Jurisdiction” section.

This section will show both your state and central jurisdiction. Ensure the details are accurate, as any errors could lead to issues in filing returns or responding to tax notices. If you spot a mistake, update it immediately through the GST portal.

How to Correct a Wrongly Informed GST Jurisdiction?

If you mistakenly provided incorrect jurisdiction details during registration, you must correct them immediately. Here’s how:

1. Log in to the GST portal.
2. Navigate to “Services” > “Amendment of Registration.”
3. Select “Core Fields” and update the jurisdiction details.
4. Upload the necessary documents and submit the changes.

Once approved, the system will show you the correct jurisdiction. Correcting this error ensures smoother interactions with GST authorities and avoids unnecessary delays or penalties.