India was a house under renovation these past couple of years as we were trying to put our house in order. Having built our house, we should also be able to deliver growth. GST was introduced to achieve economic integration of India. Though the introduction of Goods and Service Tax created short-term disruptions, these measures are likely to bring long-term benefits.
Below is the list of the states along with state code for your reference. The Union Territories are marked in green to locate them easily.
|Serial No||State Name||GST State Code||Alphabetic Code|
|1||Andaman and Nicobar Islands||35||AN|
|3||Andhra Pradesh (New)||37||AD|
|9||Dadra and Nager Haveli||26||DN|
|10||Daman and Diu||25||DD|
|16||Jammu and Kashmir||01||JK|
Central Board of Excise and Custom (Department of CBEC) has provided the Jurisdiction finder on their web site which is very important to know the Jurisdictional Officer for your GSTIN operations. Any tax payer while going through the GST Registration process is required to provide the Jurisdiction details in the form.
Step-wise Procedure to check the Jurisdiction Status is as follows:
Now after you have entered all the details like State, Zone, Commissionerate, Divisional and Range details, your Jurisdiction will be displayed on the screen.
GST seeks to bundle central and state taxes under one corridor to create a seamless national market in India. The Anti-profiteering authority is set up that will take care of specific activities to ensure smooth flow of crucial elements and ensure consumers get the maximum benefits.
earlyGST by H&R Block India is here to assist you with the services related to GST return filing and help you resolve your queries to file accurate returns of your businesses.
As India is vast and has 29 states and 7 union territories, it would be easier to identify the business origin or from which state the taxpayer is registered to GSTN (Goods and Service Tax Network) along with the area from which he is operating his business. In the GST system, each state is allotted with a two-digit number. So, the State Code would play an important role in giving its identity to the GSTIN number.
Also, while the invoice details in GST returns are entered for any sale within the state or between two different states made by an unregistered dealer, the GST State Code is also used by the taxpayer.
While migrating to the GST system or in cases of new registration, a business will receive the 15-digit GSTIN number. This will ensure that the suppliers quote the correct GSTIN number in their invoices along with the invoices given to customers because the input tax credit depends on this due diligence.
The first two digit of every GSTIN number lies the ‘State Code’ where the taxpayer is registered. A two-digit state code is allotted to each state in India in order to get the details of origin and consumption of Goods and Services. Let’s look at the GSTIN format as we learn more and get into the details.
After state code comes the 10-digit unique PAN number that acts as an identity of the individuals, ‘Entity Number’ which is the 13th digit that represents the number of registrations as a business entity within the state for the same PAN number. The 14th digit will be Z by default for every registered user.
And the last digit acts as a checker and in case the last digits are keyed in incorrectly, the system will show an error informing that the wrong GSTIN is entered.
[ Read: How to get GSTIN number in India ]