GST State Code List and Jurisdiction

What is GST State Code List?

The GST state code list is a unique two-digit number that appears at the beginning of the GSTIN, a 15-character alphanumeric identifier provided to taxpayers upon successful registration. Each state in India has a different code assigned to it.
During the GST registration process, businesses are initially assigned a specific temporary state code for a period of 7 days, after which a permanent code is issued. Displaying the GST state code list on invoices is mandatory for businesses, which makes it important to know the relevant code for your state.
For instance, in the GSTIN number 03AAJCR2207E1Z2, the state code "10" indicates that the business is registered in the state of Punjab. Similarly, here are a few more examples of GST code list:

●    GST state code 07 represents Delhi
●    GST state code 15 is for Mizoram
●    Karnataka has GST state code 29
●    GST state code 11 is for Sikkim
●    GST state code 23 represents Madhya Pradesh

The state codes serve the purpose of identifying the operational area or the headquarters of a business. As per the GST law, businesses operating in different regions within a particular state are required to register using a single GST code list.
 

Find the relevant GST State code for any state/Union Territory/Central Jurisdiction from the comprehensive GST State Code list given below:

The GST state code list of Union Territories and States and with their corresponding GST state codes are as follows:

Where do we need State Code in GST?

It is imperative for all the taxpayers under GST to be aware of the accurate GST State codes assigned to each Union Territory and State, as they are widely used in various aspects of GST compliance and adjudication. The GST state code list is applicable for these reasons:

(1) GST registration

To get a lawful GST registration, it is crucial for the applicant to provide accurate and comprehensive information, including the central and state jurisdictions for their main location of business. Also, the details provided by a taxpayer are then verified by a GST officer, following which a GSTIN is issued to the applicant containing the applicable state code for GST.

(2) GST invoice and e-Invoicing

The GST state code list assumes significance for ensuring correct e-invoicing and invoicing under the GST. The seller, buyer, and consignee's valid GSTINs include the applicable state codes, that is mainly used to determine the supply location of the sale. The location of supply ultimately determines the GST type that must be charged, depending on whether it is an intrastate or interstate sale.

If a seller includes the buyer's GSTIN with an incorrect GST state code list mentioned on an invoice, it may result in the wrong application of IGST in place of SGST and CGST or vice versa, along with the incorrect location of supply being determined.

In case the seller is required to abide by the e-invoicing regulations, an incorrect state code GST may lead to the cancellation of the IRN, requiring the seller to generate a new invoice.

(3) GSTR-1 and GSTR-3B return reporting

Regular taxpayers are required to report business to business invoice details, as well as GSTIN, in the monthly or quarterly GSTR-1/IFF filings. Following that, based on the GSTIN, these details are sent to the appropriate GSTR-2A/GSTR-2B of the purchasers.

However, there is no validation or mechanism on the GST website to ensure that the tax invoice having a particular buyer's GSTIN is correctly entered in GSTR-1/IFF, only if it is auto-populated from the portal of the e-invoice. Consequently, if a seller inadvertently enters the incorrect GST state code list when inputting the GSTIN in the invoice details for GSTR-1/IFF, the tax credit may be claimed by the incorrect person or the GSTIN in GSTR-2A/2B, instead of the rightful buyer.
 

Classification of GST jurisdictions

The GST state code list jurisdiction is divided into two crucial categories like:

●    State jurisdiction- It is administered and assessed by the corresponding state administration.
●    Central jurisdiction- It is administered directly by the centre.

According to one of the CGST circulars published in 2017, the agreed way by which the state and central jurisdictions are defined are:

●    The state administration will be responsible for handling at least 90% of taxpayers having a total turnover below rupees 1.5 Crore, whereas the Central administration will manage the remaining 10%. 
●    Conversely, 50% of taxpayers whose total turnover exceeds rupees. 1.5 a state administration will manage Crore, whereas the other 50% will be under the jurisdiction of the central administration.

The categorisation of the GST tax payers is initiated by a computer system. It is carried out at the state level utilising stratified random sampling techniques that consider factors such as the taxpayer's registration type and geographical location. As a result, the jurisdictions within the GST system are classified into various levels based on their size and hierarchy, as follows:

●    Zone
●    Division Offices
●    Commissionerate
●    Range Offices
 

How to find or search for GST Jurisdiction?

Determination of the jurisdiction may be done in several ways for a specific taxpayer or certain GSTIN. It is essential for the taxpayer to pay attention while applying for the GST registration to provide the accurate and complete address of their business location. This is a crucial data for determining the jurisdiction precisely while stating the same in the GST registration application, which helps to alleviate the complications later. 

Searching State Jurisdictions in GST

Before you get the GST registration, it is necessary for the taxpayer to choose the correct state jurisdiction. For the identification of the state jurisdiction's department, a taxpayer should look for the circle and ward on the equivalent tax of the state commercial, webpage of sales tax, and Value Added Tax. Each and every state has dedicated website pages that contain GST state code list information.

Searching Central Jurisdictions in GST

Similar to the way a taxpayer must choose the state jurisdiction, they should also identify the range and central jurisdiction. 
 

●    The CBIC owns a portal where one can search for the central jurisdiction under the 'know your jurisdiction' tab, and this is available on any browser using the URL.

●    Select the zone, and click on '+.' It is present beside the Commissionerate, which relates to a business from the given list.

●    In the next step, choose the '+' sign beside the division description stated, which mainly directly applies to the firm location.
●    Choose from the given range of lists falling under the formerly specified division. The user can read the meaning displayed when they select on each tile.

●    The jurisdiction will be defined on the basis of the first alphabet of the name of the taxpayer present under a specific pin code as per the GST state code list. 

Once the taxpayer has registered, they may refer to the form/ certificate REG-06 at any time for determining their central jurisdiction and state jurisdiction.

Check on the GST registration Certificate

A taxpayer may consult the GST registration certificate after registering. This certificate mainly comes from the form named REG-06 at any time for determining the state and central jurisdictions.

Search GSTIN Tool

The India government has provided the GSTIN search tool site –

https://services.gst.gov.in/services/searchtp so that the taxpayers may verify their vendor or supplier's GSTIN. It will help them to deal with fraudulent or unregistered businesses. Anyone may utilise the GST website facility for entering their GSTIN to find out the state and central jurisdiction which is applicable to GSTIN. 
 

How to get the contact details of the GST Jurisdictional Officer?

You must visit the official website- gst.gov.in. Choose the services option and click on User service option. Click on the contact option. Then, enter your jurisdiction information like state or central, tax official name, official designation, division, range and Commissionerate. Verify the captcha code, click the search option, and you're done.
In addition to this, you may also choose the search office address tab instead of the contact option and follow the GST code list state wise. Choose central or state category, from the given drop-down list, and select the state. Then, enter your pin code. To get the result, click on search.
 

How to correct a wrongly informed GST jurisdiction?

As a taxpayer, if they select the incorrect jurisdiction when applying for GST registration, they may get the jurisdiction corrected. They must make a separate request submission for the changing the jurisdiction details before the IT or administrative cell of the concerned state to initiate the changes.