GST State Code List and Jurisdiction in 2024

GST State Code List of India

All taxpayers who are registered under GST are assigned with a number - The GSTIN or the Goods and Services Tax Identification Number. This is a 15-digit unique identification number, where the first two digits give the GST state code, the next ten digits are the taxpayer's PAN number, the thirteenth digit indicates the number of registrations an entity has under the same PAN in that state, the fourteenth digit is always 'Z', and the final digit is the check code. For example: 22AAAAA0000A1Z5. Here 22 is the state code which represents Chattisgarh. AAAAA0000A represents the PAN number. 1 gives the number of registrations under this PAN in Chattisgarh, and 5 is the check code.

Here is a complete list of the GST codes for states, union territories, and central jurisdiction in India.

What is the GST Jurisdiction?

GST jurisdiction refers to the geographical area or territory under the ambit of a particular GST authority or office. Every state or union territory has its own distinctive GST jurisdiction. Businesses operating within that particular jurisdiction are required to register under the appropriate GST authority. The geographic classification of jurisdiction is crucial for the proper assessment, collection, and enforcement of GST.

Types of GST Jurisdictions

GST jurisdiction is classified into two types - State and Central jurisdiction.

State Jurisdiction:

Central Jurisdiction:

How is the Classification of Jurisdictions Determined?

As per the CGST Circular no: 21/2017 dated 20th September 2017, here is how the division is decided.

• 90% of the taxpayers whose total turnover is below Rs.1.5 crores will fall in the state jurisdiction category. The remaining 10% will come under central jurisdiction.
• On the other hand, 50% of the taxpayers having a total turnover of more than Rs.1.5 crore shall fall under the state administration category while the remaining 50% shall be vested to the centre.
• The division of GST taxpayers is initiated by the computer and done at the state level. Random sampling is taken for this based on the taxpayer’s geographical location and type of registration.
• Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size:
• Zone
• Commissionerates
• Division offices
• Range offices

How to Search For Your GST Jurisdiction?

It is absolutely necessary to specify the correct and complete address of the business place while filling in the application for GST registration. So, finding the jurisdiction becomes crucial in order to declare it in the GST application form and to avoid rejections in the future. There is more than one way to find out the jurisdiction of a particular taxpayer or GSTIN.

1. How to Search for the State Jurisdiction in GST?

Before registering to GSTIN, the taxpayer has to find out the state jurisdiction under which his entity falls. To do so, the taxpayer must go to the portal of the respective state commercial tax, VAT or sales website and look for the ward and circle. This way, you can find the state jurisdiction in GST. For example, let us take an instance of finding out the jurisdiction in the State of Karnataka. On typing ‘Karnataka GST jurisdiction in the web browser, you can find the portal http://gstkarnataka.gov.in/Jurisdiction.html. The divisions, groups, wards, districts and taluks will be listed in an orderly fashion. Similarly, other states also have dedicated websites and web pages hosted with this information.

2. How to Search The Central Jurisdictions in GST?

Taxpayers must also find out the central jurisdiction and the range in which they will fall into most probably. There is a dedicated CBIC website to search and find out your central jurisdiction. Here are the steps to determine the central jurisdiction in GST.

Step 1: Go to the official portal of CBIC by typing “Know your Jurisdiction” through the link https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

Step 2: A list of states and union territories will be shown on the screen. Select your state or union territory from this list.

Step 3: Choose the zone by clicking on the applicable zone name.

Step 4: On choosing the zone, the list of commissionerates will be populated on the screen. Click on the commisonerate applicable to

you.

Step 5: Now, the list of sub-commissionerates/divisions will be displayed on the screen. Click on the appropriate sub-commisionerate-

/division.

Step 6: A list of jurisdiction ranges will be shown. Here, you can find more information about the jurisdiction pertaining to your business.

3. How to Find The Jurisdiction Through The GST Registration Certificate?

Post registration, the taxpayer can find the state and central jurisdiction by looking into the certificate issued to him in the form REG-06.

4. Search GSTIN Tool

The Search GSTIN Tool is an online resource available on the official GST portal. It enables users to get the central and state jurisdiction numbers associated with GSTIN quickly.

Why Do You Need to Know Your GST Jurisdiction?

You need to know your GST jurisdiction for several reasons. They are as follows:

• Tax Compliance: To ensure that you abide by the relevant tax regulations and pay the correct amount of tax to the relevant authority, you have to know the GST jurisdiction.
• Dispute Resolution: Knowing the jurisdictional authority helps in resolving disputes or discrepancies in tax assessment with efficiency.
• GST Returns: When GST returns are filed, you must avoid penalties and errors in tax calculations. For this, accurate information about jurisdiction is necessary.
• Ensuring legal compliance mandates accurate inclusion of jurisdictional details across all GST-related paperwork, spanning invoices to returns.

Why Should You Know Your GST State Code and Jurisdiction?

Here are some of the important reasons for you to know your GST state code and jurisdiction.

• Interstate transactions: Interstate trade and commerce are integral to the economy of a country like India. Knowing GST state codes helps businesses identify the source and destination of interstate financial transactions.
• GST Returns and Filing: Businesses should file their returns correctly, as incorrect filing could lead to discrepancies, audits, and penalties. Understanding the GST code ensures that you report transactions correctly when you file your returns.
• Input Tax Credit (ITC): Input tax credit (The credit received by the manufacturer for taxes paid towards initial purchases for manufacture which later reduces the tax liability on sales of these goods) can be claimed by businesses only when they give accurate GST details including the GST state codes on their invoices. Discrepancies in state codes can result in input tax credit being denied.
• Avoiding Legal Issues: Failing to consider GST state codes and jurisdictions can lead to non-compliance, resulting in legal complications.
• Trade Across Borders: GST codes help businesses to differentiate between domestic and international transactions. Further, it ensures that customs duties and GST are applied properly. Thus, it is very important for businesses trading across borders to understand the GST state codes.
• GST Software and Technology: Several businesses use GST software for tax compliance. These tools often depend on correct GST state codes and jurisdiction information. Being aware of these codes ensures that software systems can process transactions accurately.

How to Contact the GST Jurisdictional Officer?

To get in touch with the GST Jurisdictional officer, follow the steps given below:

Step 1: Go to the website gst.gov.in

Step 2: Go to the ‘Services’ tab and click on the ‘User Services’ tab.

Step 3: Choose the ‘Contacts’ option.

Step 4: Enter the details about your jurisdiction such as central or state, name of the tax official, designation of the official,

commissionerate, division, and range.

Step 5: Type the captcha code and click on the ‘Search’ button.

FAQs On GST State Code List: