GST State Codes And Jurisdiction List

GST State Code List

The list of the States and Union Territories is mentioned below along with their GST codes.

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Why do we Need State Code in GST?

Every GST taxpayer should carefully verify the correct GST state codes for each State and Union Territory, as they are essential for various GST compliance and assessment processes. These codes are particularly important for the following reasons:

• GST Registration
  To obtain a valid GST registration, applicants must provide accurate and complete information, including state and central jurisdictions for their primary place of business. This information is verified by an officer, and upon approval, the applicant receives a GSTIN containing the appropriate GST state code.
• GST Invoicing and e-Invoicing
  The GST state code is critical for accurate invoicing and e-invoicing. Valid GSTINs for the buyer, seller, and consignee include these codes to identify the place of supply. This, in turn, determines whether the sale is classified as interstate or intrastate, affecting the type of GST applied.
  For example, if a seller enters an incorrect GST state code for the buyer on an invoice, it may result in charging IGST instead of CGST and SGST or vice versa, leading to an inaccurate place of supply. If e-invoicing is required, an incorrect state code could also cause the cancellation of the IRN, requiring the invoice to be reissued.
• GSTR-1 and GSTR-3B Return Reporting
  Regular taxpayers must include B2B invoice details, including GSTIN, in their GSTR-1/IFF filed monthly or quarterly. These details populate the respective GSTR-2A/GSTR-2B of buyers based on the GSTIN.
  Since there is no mechanism on the GST portal to verify if a buyer’s GSTIN is correctly entered in GSTR-1/IFF (unless auto-populated from the e-invoice portal), an incorrect GST state code in the GSTIN may cause tax credit to appear in the wrong GSTR-2A/2B account, impacting the rightful buyer.

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Know Your Jurisdiction:

Classification of GST Jurisdiction

GST state code jurisdictions can be classified into State jurisdictions and Central jurisdictions -

Jurisdictions under GST are divided into Central and State jurisdictions:

• State Jurisdictions: These cover areas under the State administration’s assessment and management.
• Central Jurisdictions: These areas are directly administered by the Central government.

Central and State jurisdictions are divided based on turnover. Here’s the classification -

• For taxpayers with turnover below ₹1.5 crore: 90% fall under State jurisdiction, while the remaining 10% are under Central jurisdiction.
• For taxpayers with turnover above ₹1.5 crore: 50% are managed by the State, and the other 50% by the Centre.

GST jurisdictions are organized in a hierarchical order:

1. Zone
2. Commissionerates
3. Division Offices
4. Range Offices

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How to Search for GST Jurisdictions

There are multiple ways to identify the jurisdiction for a specific GSTIN or taxpayers. Here is the method to select state jurisdictions in GST -

Searching for Central Jurisdictions in GST

In addition to State jurisdiction, taxpayers must also identify their Central jurisdiction. The CBIC provides a dedicated website for this purpose called “Know Your Jurisdiction,” which can be accessed at https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris. Here’s how to use the site:

• Step 1. Choose your state or Union Territory from the list displayed.
  
  
• Step 2. Click on the applicable zone name.
  
  
• Step 3. After selecting the zone, a list of commissionerates will appear. Click on the one that applies to you.
  
  
• Step 4. A list of sub-commissionerates or divisions will then be displayed. Click on the one relevant to your business.
  
  
• Step 5. Finally, you will see a list of jurisdiction ranges, where you can find more information applicable to your business.
  
  

This structured approach ensures that taxpayers can accurately determine both their State and Central jurisdictions.

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List of Jurisdictions

You can also refer to the table below to locate your jurisdiction and see if your division is mentioned -

Hope this guide helped you understand the need and the process of searching GST state codes and jurisdiction. If you are still confused about how to look for GST state codes and jurisdiction lists or need help with GST filing or GST registration, you can hire a tax expert from Tax2win. Book a tax expert now!

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