If you find yourself confused about GST State codes and what it is used for, this article is for you. Read along to know everything you need to know about GST, the GST state Code, and why we need a state code.
Most businesses need to know about the GST State code while migrating a GST or getting a new registration or filing for a GST return. The GST ID structure that the businesses receive on enrollment is a 15-digit number, where the first two digits are the State GST Code. GST State Code is part of the TIN, and the GSTIN number, which is placed at the beginning of the numbers. This number is used by a taxpayer who falls under the GST and VAT laws while registering for GST and entering the invoice details while filing for GST returns.
Many people get confused and search online to find out the GST state code to help them in GST processes. Here is a list of the GST state codes of all States in India prescribed, according to the Indian Census of 2011, and includes the newly added and fused territories.
|Sr. No.||State||State GST Code|
|1||Jammu and Kashmir||1|
|25||Dadra and Nagar Haveli and Daman and Diu||26*|
|34||Andaman and Nicobar Islands||35|
* The State code for erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.
A GSTIN number is a 15 digit number that starts with a two-digit state code, ten-digit PAN number, the entity code, the alphabet Z, and the checksum digit. To know the state code, you must first find your jurisdiction under which your GST ID will be registered, and GST returns will be filed. You can see that from the Central Board of Indirect Taxes and Customs department’s website. The steps are as follows:
Apart from this, you can also directly find your State Code using your GSTIN. You can find the GST code for your state at the official GST link called the Goods and Services Tax Official website. You can go to the search taxpayer option, put your GSTIN or UIN number, and press the search. You can also search your GST Code details by using your PAN number instead of the ID. All the features of the taxpayer, including Central jurisdiction and tax jurisdiction, will be displayed on the screen.
GST returns are an essential process under the GST law that has to be filed for each registration separately and regularly. The number of GST returns filed based on the type of taxpayer like a regular taxpayer, ISD, TDS deductor, composition dealer; everyone has a different list of returns to be filed. Each type has a different frequency and due date. To file the return, it is essential to have the State GST code.
As of 2017, GST is applicable in all states and union territories of India that have passed the state GST act from the midnight of June 30 and July 1, 2017, except the State of Jammu and Kashmir. GST is a state-based tax, and it differs from State to State. The state departments decide the GST amount by consulting the central departments. Thus the State Code helps determine the GST amount and the type of returns that have to be filed.