GST State Code List 2026: Complete Guide with GSTIN Format, Jurisdiction & Verification

Complete GST State Code List 2026 - All States and UTs

The active GST system today uses codes 01 to 38, with codes 25 and 28 discontinued, and also recognizes special codes such as 97 and 99 in GST system reporting.

Codes 25 and 28 should not be used for fresh GST interpretation as current operating state codes. Code 25 relates to the old Daman and Diu structure, while code 28 relates to the earlier undivided Andhra Pradesh structure.

Special GST Codes: 97, 99 - and Discontinued Codes 25 and 28

Code 97 - Other Territory

Code 97 is used in GST system reporting for Other Territory. This is the recognised special GST code used outside the regular state / UT list.

Code 99 - OIDAR

Code 99 is used in GST system reporting for OIDAR, that is, Online Information and Database Access or Retrieval related reporting. It should not be described as a general Centre Jurisdiction code for central government departments.

Code 25 - Discontinued

Code 25 was originally associated with Daman and Diu. After the merger of Dadra and Nagar Haveli with Daman and Diu, the unified territory is reflected under code 26 for current GST system purposes.

Code 28 - Discontinued

Code 28 relates to the older undivided Andhra Pradesh coding structure. Current GST state codes use 36 for Telangana and 37 for Andhra Pradesh.

Full GSTIN Structure - All 15 Digits Explained

The GSTIN is a 15-character alphanumeric identification number used for GST registration.

Example GSTIN: 27ABCDE1234F1Z5

• 27 = Maharashtra
• ABCDE1234F = PAN
• 1 = first registration in that state under that PAN
• Z = default character
• 5 = check digit

This is why the first two digits matter so much. They immediately identify the GST registration state or special GST code category.

UTGST vs SGST - The Difference for Union Territories

The distinction between SGST and UTGST affects the tax head used on intra-territory supplies.

For GST purposes, Delhi and Puducherry are treated in the SGST framework for intra-territory supplies, while Union Territories without legislature fall under UTGST. The UTGST law itself applies to Union Territories such as Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Chandigarh, and other notified Union Territories without legislature.

Why This Matters

• If the supply is within Delhi, CGST + SGST applies.
• If the supply is within Chandigarh, CGST + UTGST applies.
• If the supply is inter-state, IGST applies regardless of whether the supplier is in a state or UT.

A system that treats all Union Territories exactly the same can lead to wrong tax head selection and reporting mismatches.

The GST state code is a key practical reference in determining whether a transaction is intra-state or inter-state.

Worked Example

A supplier registered in Maharashtra with GSTIN starting 27 supplies goods to a buyer registered in Karnataka with GSTIN starting 29. Since the supplier state code and recipient state code differ, the transaction is inter-state and IGST applies.

A supplier in Delhi with GSTIN starting 07 supplies services to a Delhi client also identified under 07. That is an intra-state supply and CGST + SGST applies.

Place of Supply Rules and the State Code Connection

Place of Supply is the legal concept that determines where a transaction is treated as taking place for GST purposes. State code analysis is often the first practical checkpoint.

A common mistake is to look only at the city or branch address and ignore the GSTIN state code of the registered recipient. For GST classification, the registered location and applicable place of supply rules matter more than casual business references.

GST Jurisdiction - What It Is and How It Is Allocated

GST jurisdiction means the tax authority office that handles a taxpayer’s compliance matters such as registration, notices, audits, refunds, and administrative interaction.

The Two Broad Jurisdiction Types

Administrative Hierarchy

Both central and state GST systems use a layered administrative structure such as:

Zone -> Commissionerate -> Division -> Range

Your assigned officer and office matter for registration follow-up, notices, refunds, and audit communications.

Jurisdiction Allocation by Turnover (₹1.5 Crore Threshold)

This allocation is part of the single-interface model under GST administration. It is not something the taxpayer chooses manually.

Key Points

• Allocation is done administratively.
• The taxpayer is assigned either state or central control in line with the applicable distribution framework.
• Your GST certificate and jurisdiction tools help identify the actual assigned office.

How to Find Your GST Jurisdiction - Step by Step

Method 1 - CBIC Jurisdiction Tool

Use the CBIC jurisdiction tool to identify central GST jurisdiction details.

Method 2 - GST Portal

The GST portal allows taxpayers to see registration-linked jurisdiction details through user services and certificate data.

Method 3 - GST Registration Certificate

Your GST Registration Certificate displays jurisdiction details and remains one of the simplest internal references for checking assigned authority.

Use the current GST portal menu and the registration certificate to confirm jurisdiction details.

Multi-State GST Registration - What You Must Know

Under GST, each state or Union Territory is treated as a separate registration jurisdiction. A business operating from multiple states generally requires separate GST registration in each such state or UT from which taxable supplies are made.

When Separate Registration Is Commonly Required

Registration depends on the actual place of business and the nature of taxable operations.

Key Compliance Points

• Each GSTIN files its own returns.
• Stock transfers between distinct persons in different states are treated separately under GST.
• ITC and tax ledgers are registration-specific.
• Using one GSTIN casually for multi-state physical business operations can create serious compliance issues.

BUSY's GST accounting software manages multi-GSTIN filing, state-wise ITC tracking, and separate ledgers for each registration in one integrated system.

How to Verify a GSTIN Online - Step by Step

GSTIN verification is a basic risk-control practice.

Method 1 - GST Portal

The GST portal allows GSTIN search and taxpayer verification. This is the safest official route.

What You Check

• Legal name
• Trade name
• Registration status
• Type of taxpayer
• Jurisdiction details
• State code consistency

Manual Structure Check

• Digits 1-2 = state code
• Digits 3-12 = PAN
• Digit 13 = entity number
• Digit 14 = Z
• Digit 15 = check digit

Why Verification Matters

Where GST State Code Is Used in Compliance

These uses make the state code operationally important across almost every GST workflow.

Impact of Wrong GST State Code - Consequences

A wrong state code on an invoice is not just a cosmetic error. It can have cascading compliance consequences.

Consequence Chain

Important Legal and Practical Consequences

• The supplier may have to pay the correct tax with applicable interest if the wrong tax head or wrong tax treatment was used.
• The buyer may face ITC denial or reversal if the invoice becomes ineligible or mismatched.
• The invoice may need cancellation and re-issuance in e-invoicing cases.
• Penalty exposure depends on the nature and seriousness of the contravention.

DRC-01B Notice - What Actually Happens in Mismatch Cases

DRC-01B is linked to liability mismatch between GSTR-1 / IFF and GSTR-3B / 3BQ. It should not be described as the notice for ITC mismatch between GSTR-2B and GSTR-3B.

• DRC-01B for liability mismatch between GSTR-1 and GSTR-3B
• DRC-01C for ITC mismatch between GSTR-2B and GSTR-3B

Correct Position

If there is a difference between liability declared in GSTR-1 / IFF and liability paid through GSTR-3B / 3BQ beyond the system threshold, an intimation in Form DRC-01B may be issued. If there is a mismatch in ITC between GSTR-2B and GSTR-3B, the portal uses DRC-01C, not DRC-01B.

Practical Link with State Code Errors

A wrong state code can still contribute to downstream return inconsistencies by causing wrong tax head reporting or invoice mismatch. Such errors can contribute to liability mismatch or ITC mismatch issues, depending on how the transaction was reported.

E-Invoicing and IRN Rejection Due to Wrong State Code

For businesses covered by the e-invoicing mandate , invoice details must be reported to the Invoice Registration Portal for IRN generation.

Current e-invoicing rules include:

• e-invoicing applicability extending to businesses above the applicable AATO threshold, including the ₹5 crore category
• a further rule from 1 April 2025 requiring businesses with AATO ₹10 crore and above to report e-invoices within 30 days of invoice date

How Wrong State Code Causes IRN Rejection

The IRP validates:

• Supplier GSTIN
• Recipient GSTIN
• Place of supply consistency
• Tax type consistency

If the state code in the GSTIN does not align with the tax treatment or critical invoice data, the e-invoice may be rejected and IRN will not be generated.

BUSY's e-invoice software validates GSTIN state codes and tax head consistency before IRN submission, reducing rejection risk at the IRP.

Consequences of IRN Rejection

• The invoice must be corrected and re-submitted
• Dispatch and documentation can get delayed
• The buyer may not be able to rely on the rejected invoice for compliant e-invoice reporting purposes

High-Frequency State Codes Explained

These codes appear frequently in large business networks and ERP configurations.

How to Correct a Wrong GST Jurisdiction or State Code

Correcting GST Jurisdiction

If your jurisdictional allocation details need correction, that is typically handled through registration amendment or administrative processes on the GST portal and officer side, depending on what exactly is wrong.

Correcting GST State Code Error

The state code embedded in a GSTIN is not a casually editable field. If you are effectively registered in the wrong state, the practical solution usually involves:

• obtaining registration in the correct state
• regularising the wrongly used registration
• completing return filing and proper cancellation steps where required

Abandoning an old GSTIN without formal closure creates non-filing risk and notice risk.

SEZ and Export Transactions - State Code Considerations

SEZ Supplies

SEZ supplies are zero-rated under GST . The supplier’s own GSTIN still carries the state code of registration, but the tax treatment of supply to SEZ follows zero-rated rules and not ordinary same-state logic. Using the wrong tax treatment can block correct reporting and refund structure.

Exports

For exports, the supplier’s GSTIN continues to show the registered state code, but the place of supply treatment follows export rules. The fact that the supplier is registered in one state does not convert exports into ordinary intra-state supplies.

Checklist Before Issuing Any GST Invoice

Use this checklist before issuing a B2B invoice:

• Verify supplier GSTIN on the GST portal
• Verify buyer GSTIN on the GST portal
• Identify the correct place of supply
• Compare supplier state code and place of supply logic
• Select the correct tax head: CGST + SGST, CGST + UTGST, or IGST
• Check whether SEZ treatment applies
• Check whether e-invoicing applies
• Check whether e-way bill requirement applies
• Make sure billing and GSTIN data align correctly

This checklist reduces avoidable errors in tax head selection, ITC flow, and IRN generation.

Conclusion

The GST state code is one of the most important building blocks in India’s GST compliance system . It affects registration identity, invoice structure, tax head selection, e-way bill logic, e-invoice validation, and return consistency.

Getting the state code right helps ensure that the correct tax is charged, the correct GSTIN is used, and the correct reporting path is followed. A wrong code can create invoice-level errors, ITC mismatch, return inconsistency, IRN rejection, and tax head correction issues.

For multi-state businesses, the state code also ties directly into the need for distinct registrations and separate compliance by registration. And for jurisdiction matters, the ₹1.5 crore threshold remains important in determining the broad state-versus-central allocation model.