GST State Code List & Jurisdiction

What is the GST State Code?

GST state code is a two-digit number given to every state and union territory in India under GST. This number shows the state where a business is registered for GST.

The same state code appears at the beginning of every GSTIN. For example, 07 means Delhi, 27 means Maharashtra and 33 means Tamil Nadu. When you see these two digits at the start of a GSTIN, you can immediately tell which state issued that registration.

Because the state code is part of every GSTIN, it is used in registration, invoicing and return filing. It helps the system know whether a supply is inside the state or between two states and which tax type should apply.

Every GST registered taxpayer gets a 15 character GSTIN. This number is not random. Each part has a fixed meaning, and the first two digits always show the state code.

A typical GSTIN looks like this:

27ABCDE1234F1Z5

Break-up of this GSTIN:

1. 1st and 2nd characters – State code
2. • Here, “27” means Maharashtra.
   • Every state and union territory has a fixed 2 digit code.
   • • 07 – Delhi
     • 09 – Uttar Pradesh
     • 24 – Gujarat
     • 29 – Karnataka
     • 33 – Tamil Nadu
     • 27 – Maharashtra, etc.
2. 3rd to 12th characters – PAN of the business
3. • “ABCDE1234F” is the PAN.
   • So GSTIN is always linked to PAN.
3. 13th character – Entity number for that PAN in the same state
4. • “1” here means first registration with this PAN in that state.
   • If the same PAN takes another registration in the same state (for another vertical), it may become “2”, then “3” and so on.
4. 14th character – Usually “Z”
5. • This is kept by default as “Z” in most GSTINs.
5. 15th character – Check code
6. • “5” here is a check digit/character used for system validation.

So, whenever you see a GSTIN, you can quickly understand:

• Which state it belongs to (first 2 digits).
• Which PAN it is linked with (next 10 characters).
• Whether it is the first / second / third registration with that PAN in that state (13th character).

For accountants and CAs, reading this structure correctly is very important for place of supply, returns, and ITC checks.

Common Mistakes with State Code / GSTIN — What Businesses Should Watch Out For 

Even though GSTIN looks simple, many businesses make small mistakes which later create bigger problems in returns and ITC.

1. Wrong state code for the registration

Sometimes, a business registered in Maharashtra (code 27) mistakenly shares or enters a GSTIN starting with some other state code like 09 or 07.

• This confuses customers.
• It can result in wrong place-of-supply, wrong type of tax (CGST+SGST vs IGST) and ITC queries.

Always ensure the first two digits match the state of registration printed on the registration certificate.

2. Typing errors in the first two digits

A simple typing mistake like writing “72” instead of “27” changes the state completely.

• E way bills, e invoices and GSTR 1 entries can then show a different state.
• ITC may not match properly for the recipient.

Data entry staff should always cross check the first two digits while creating new party masters.

3. Using one branch GSTIN for another state

Many companies have multiple GSTINs in different states. A common mistake is:

• Using the Delhi GSTIN (07…) on invoices raised from Maharashtra branch or vice versa.

This leads to:

• Wrong return mapping.
• Incorrect state wise turnover.
• Complications in ITC and audits.

Each invoice should carry the correct state GSTIN of the location from which supply is made.

4. Wrong PAN portion inside GSTIN

If the PAN part (3rd to 12th character) is typed wrongly while creating party masters, the GSTIN will technically belong to some other PAN.

• Customer’s or vendor’s name and PAN may not match the GSTIN.
• ITC can get stuck because the department sees a mismatch.

Always verify PAN and GSTIN together from reliable documents before finalising them in software.

5. Fake or invalid GSTINs

Sometimes, either by mistake or fraud, parties share GSTINs that:

• Do not exist, or
• Have a wrong check digit (15th character), or
• Are cancelled but still used on invoices.

Using such GSTINs can:

• Lead to ITC denial for your business.
• Attract notices and penalties.

CAs and businesses should periodically verify GSTIN validity on the GST portal, especially for new or high value vendors.

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.

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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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.

The GSTIN format is a simple but powerful code. The first two digits quietly tell you the state, the middle part links to PAN, and the last characters help the system validate the number.

When businesses and CAs:

• Understand this structure,
• Check state code and PAN carefully, and
• Avoid common mistakes like wrong state codes, wrong PAN, or misused branch GSTINs,

they reduce the risk of wrong tax type, ITC blockage, e invoice errors and future notices.

A few extra seconds spent checking the GSTIN format at the master creation stage can save hours of reconciliation and explanation later.