GST returns, applications, and assessments and also to take advantage of legal facilities, GST state code, and GST jurisdiction serve as essential data points for hassle-free processing in businesses. To simplify GST registration for professionals and businesses, the government has categorized jurisdictions according to different districts, PIN codes for individual places, and geographic regions.

When registering for GST, a taxpayer must choose the jurisdiction in which their place of business is located. Hence, it becomes essential for the taxpayer to know the jurisdiction.

GST State Code List:

• Jammu and Kashmir: 01
• Himachal Pradesh: 02
• Punjab: 03
• Chandigarh: 04
• Uttarakhand: 05
• Haryana: 06
• Delhi: 07
• Rajasthan: 08
• Uttar Pradesh: 09
• Bihar: 10
• Sikkim: 11
• Arunachal Pradesh: 12
• Nagaland: 13
• Manipur: 14
• Mumbai: 15
• Tripura: 16
• Meghalaya: 17
• Assam: 18
• West Bengal: 19
• Jharkhand: 20
• Odisha: 21
• Chattisgarh: 22
• Madhya Pradesh: 23
• Gujarat: 24
• Dadra and Nagar Haveli and Daman and Diu (newly merged UT): 26
• Maharashtra: 27
• Karnataka: 29
• Goa: 30
• Lakshadweep: 31
• Kerala: 32
• Tamil Nadu: 33
• Puducherry: 34
• Andaman and Nicobar Islands: 35
• Telangana: 36
• Andhra Pradesh(Before division): 28
• Andhra Pradesh (newly added): 37
• Ladakh(Newly Added): 38
• Other territory: 97
• Centre jurisdiction: 99

Example of GST State Code in India:

• GST State Code list assigns unique codes to each state and Union Territory.
• Examples include GST state code 27 for Maharashtra and GST state code 29 for Karnataka.
• The concept of state code became prominent with the start of GST in India.
• GST state code is mentioned in the Goods and Services Tax Identification Number (GSTIN), a 15-digit alphanumeric unique identification number.
• The initial two digits of any GSTIN is the GST state code.
• Example: 10AAJCR2207E1Z2 represents a business registered under GST in Bihar as 10 is the GST code for Bihar.
• The taxpayer uses the GST state code for GST registration and providing invoice details in the GST return form.

Reason for State Code in GST requirement:

• GST registration: Applicants must provide accurate details for a valid GST registration, including state and central jurisdictions for primary place of business.
• GST invoice and e-invoicing: The GST state code along with the state and central jurisdiction for the proof of primary place of business is crucial for accurate invoicing and e-invoicing under GST.
• Incorrect GST state code on invoices can lead to incorrect charges of IGST, CGST, and SGST, or vice versa. Hence, the place of supply becomes important for an accurate charge of GST.
• E-invoicing compliance: Incorrect state code can result in the cancellation of IRN and the need to raise a new invoice.
• GSTR-1 and GSTR-3B return reporting: Regular taxpayers must report B2B invoice details, including GSTIN, in the GSTR-1/IFF filed monthly or quarterly. There's no GST portal mechanism to confirm if a tax invoice bearing a buyer's GSTIN is entered correctly in GSTR-1/IFF.

GST Jurisdiction Classification:

• GST jurisdictions can be Central jurisdictions or state jurisdictions.
• State jurisdictions are assessed by the respective State administration.
• Central jurisdictions are administered by the Centre directly.
• CGST Circular no. 21/2017 outlines the demarcation of Central and State jurisdictions.
• 90% of taxpayers with turnover below Rs.1.5 crore will be with the State administration, 10% with the Central administration, 50% with the State administration, and 50% with the Centre.
• Jurisdictions are classified into Zone, Commissionerates, Division offices, and Range offices.
• Identifying a GST jurisdiction is crucial for accurate GST registration applications for which the complete address of the place of business of the taxpayer plays an important role.

Searching State Jurisdiction in GST:

Taxpayers must identify their state jurisdiction by visiting the respective commercial tax, VAT, or sales tax website prior to obtaining GST registration. Provides a systematic list of divisions, groups, wards, districts, and taluks.

Searching Central Jurisdictions in GST:

• The Central Board of Excise and Customs (CBIC) provides a website for searching Central jurisdictions.
• The process of search involves selecting your state, selecting a zone, and navigating to the list of jurisdictions.
• The list of commiserates and sub-commissioners/divisions are also available.
• The list of jurisdiction ranges is available to obtain further information.
• Upon registration, taxpayers can review their GST registration certificate for State and Central jurisdiction.
• The GST portal can be used to find the Central and State jurisdiction for a GSTIN.