Under GST, a state and union territories are represented using GST State Code List. The GST State Code list is in numerical form such as the state code for Delhi is 07, in a similar way for Uttar Pradesh it is 09 and so forth.
There could be a spelling error in writing alphabetic state code in GST Invoice & GST Return data which may cause problem in processing invoice & finding correct GST liabilities & also in filing GST Return but if codes are small & fixed so there are less chances of mistakes in mentioning state through such codes. In GST, the government has provided a list of numerical state code of every state.
Where we need State Code in GST?
In GST state code is used in:
- GST Identification Number (GSTIN) &
- in identifying “Place of Supply”
- GSTIN starts with state code; first 2 digits are state code for example in GSTIN 08AAEPM0111C1Z8 starting 2 digit “08” is state code of Rajasthan.
- “Place of Supply” is required to find whether IGST will be charged or CGST & SGST will be charged. If Supplier State Code & “Place of Supply” State code is different than IGST will be charged & if Supplier state code & Place of Supply state code is same than CGST & SGST will be charged.
- Supplier State code is “08” and place of supply is “09” then IGST will be charged in invoice.
- Supplier State code is “08” and place of supply is also “08” then CGST & SGST will be charged in invoice.
In GST Invoice under place of supply field state code is mentioned. Supplier & buyer state code is identified from first two digits of their GSTIN and accordingly IGST or CGST & SGST/UTGST are charged.
Here is the List of State Code under GST:
|GST State Code||State|
|1||JAMMU AND KASHMIR|
|25||DAMAN AND DIU|
|26||DADRA AND NAGAR HAVELI|
|28||ANDHRA PRADESH (old)|
|35||ANDAMAN AND NICOBAR ISLANDS|
|37||ANDHRA PRADESH (NEW)|
Know Your GST Jurisdiction
GST Jurisdiction is needed by a person at the time of registering under GST as he has to mention the details regarding the State, Zone, Division and Range.
So to check GST Jurisdiction a taxpayer has to visit CBEC GST: Know Your Jurisdiction
Afterwards, he needs to select your state, zone, division and range.