Find GST State Codes and Jurisdictions – Complete Guide

Business entities are mandated by law to have a unique number under GST registration. In doing so, the businesses are enabled to collect GST-related taxes from the eligible recipients. The next step in the process is to avail of input credit by claiming on the website. GSTIN is the acronym for GST identification number and it should be carried by every business entity under the CGST Act of 2017.

What is GSTIN?

The goods and services tax identification number is a unique 15-digit representation presentation that is displayed on the registration certificate. The certificate of registration is given to the applicant on the completion of the departmental formalities. The GSTIN application requires the furnishing of identification, address, and office proof. Also, articles of the memorandum, articles of association, and the company incorporation documents need to be submitted to the concerned GST officer for processing your application.  

The status of your GST registration will be intimated to you on your registered mobile number and email within two weeks of the receipt of the application. The applicant is provided with a username and password which need to be kept safely.

Format of GST

GSTIN identification number is a combination of alphanumeric characters. This 15-digit number is similar in functionality when compared to a PAN card. The GST identification number is internally mapped to the permanent account number and it depends upon the origin state. Every GST identification number is unique for the category of business under which the firm is operating.

The format of the GST identification number can be understood based on the following inputs:

• The first two digits referred to the unique state code
• The next succeeding 10 digits indicate the PAN number
• The 13th digit indicates registration parameters under a single PAN number
• The fourteenth digit reflects the nature of business. The alphabet Z is placed just beside the fourteenth digit on a default basis and it can assume any future classification as directed by the GST authorities
• 15th digit is an alphanumeric character that contains the check code

Who needs to get GSTIN?

• Private individuals are body corporations having an aggregate market capitalization of greater than or equal to 40 lakh rupees in the case of the category of goods.
• Incorporated companies, proprietors, partnership concerns, and entrepreneurs have an aggregate annual turnover/market capitalization of more than 20 lacs of rupees in the case of the service category.
• Business individuals, incorporated companies, and NGOs with a market capitalization of more than rupees 20 lacs fall under the category of goods supply for the regions of Northeastern states

What is considered a state code under GST?

In the standard GST identification number format, certain points need to be considered. The first two digits refer to the identification of the state code. This state code is necessary to identify the area of operations and the location of the headquarters of the business entity. According to GST law, any business entity which has different branches in the same state should have only one GST identification number. For all commercial and legal purposes, the GSTIN number tabulates all transactions around the periphery of the concerned individual or business identity, and they are properly cataloged under the GST law.

GST software has been designed in such a way to ensure transparency in the amount of taxes collected by each state.

Since there are various GST regulations in each state, there is an absolute need for a uniform state code. The usage of GST numbers with the appropriate state code helps identify the business entity’s financial transaction patterns. This helps in the correct processing of financial documents and makes it convenient for the state and the central GST authorities to maintain a financial paper trail to assess the input credit given to the individual States.

The GST state codes also have alphabetical codes. Below given is the table containing the state codes in GST:

Significance of GST State Code

The state code list of India plays a crucial role in GST state jurisdiction and compliance. It is used in:

• Registration: When businesses register under GST, they must provide their state code to GST to ensure accurate identification. 

• Intra-State Transactions: The state code list helps determine whether a transaction occurs within a single state, affecting tax calculations. 

• Inter-State Transactions: The India state code is essential for applying Integrated GST (IGST) in transactions between states. 

• Tax Compliance: The statecode in GST ensures uniformity in filing returns, tax payments, and audits. 

Why Do We Need State Code in GST?

• GST Registration: The state code in GST is crucial for obtaining a valid GSTIN, which determines the appropriate tax jurisdiction. 

• GST Invoice and E-Invoicing: The state code on an invoice helps classify transactions as intra-state or inter-state. An incorrect state code list entry may lead to incorrect tax charges, requiring invoice correction. 
• GSTR-1 and GSTR-3B Reporting: Inaccurate code under GST may result in tax credit misallocation. Taxpayers must ensure this code is accurate while filing returns to prevent compliance issues. 

How to know your GST jurisdiction?

CBIC also known as the Central Board of indirect taxes provides business entities and individuals with the opportunity to know the GST jurisdiction. The jurisdictional officer is a point person to solve any disputes relating to the payment of credits and other ancillary matters between the states and the commercial concerns. The jurisdiction is also helpful to streamline and thrash out any jurisdiction issues between the state and the center.

• The taxpayers can enjoy a lot of transparency after knowing which jurisdiction they belong to and conveying the jurisdictional officer’s grievances.
• Knowing the state of registration of a business entity is important to successfully process the various invoices that are generated within the boundaries of the state.

The option for multiple GST identification numbers is provided only when the taxpayers have different branches of the same business across various States. For example, a business in Delhi that has a branch in Rajasthan should have two distinct GSTIN numbers.

Classification of GST Jurisdictions

The different GST jurisdictions are as follows:

• Central Jurisdiction: This is managed by the Central by the Central Board of Indirect Taxes and Customs (CBIC) and is responsible for administering Central Goods and Services (CGST) and Integrated Goods and Services Tax (IGST) in designated regions.  

• State Jurisdiction: This falls under the authority of state tax departments and is responsible for managing the state jurisdictions within their respective states. 

• Union Territory Jurisdiction: This is similar to state jurisdiction but applies specifically to Union Territories (UTs), where the administration of Union Territory Goods and Services Tax (UTGST) is handled by local tax authorities. 

• Dual Jurisdiction: In some areas, both state and central tax authorities have concurrent jurisdiction, meaning businesses may have to comply with regulations under both CGST and State Goods and Services Tax (SGST). 

• Inter-State Jurisdiction: The jurisdiction applies to transactions that involve the movement of goods or services between different states or union territories. Such transactions are governed by IGST rules, ensuring seamless taxation across state borders. 

Importance of GST Jurisdiction

Understanding GST state jurisdiction is vital for:

• Compliance: Ensuring timely tax filing based on the correct state code in GST. 

• Tax Assessment: Avoiding penalties due to misapplication of tax rates. 

• Communication: Contacting the right tax authorities when needed. 

• Dispute Resolution: Using the correct code to address disputes efficiently. 

The process to know the GST jurisdiction

Given below are the steps for anyone to visit the Central Board of indirect taxes (CBIDT) website and find out under which jurisdiction they fall

• Login to the GST CBIDT website. Upon closer examination, you will find the services tab. Then click on the “Know your jurisdiction” button that is visible in the drop-down menu.
• Make a selection of the respective state in the left column provided on the screen
• You will be prompted to select the zone followed by a selection of the commissioner’s office. After entering the details, the fields under division and range will be populated.
• Select the appropriate options from the drop-down menu to know your accurate GST jurisdiction.

How to Get the Contact Details of the GST Jurisdiction Officer?

To find the officer’s details, visit the GST portal of your respective GST state jurisdiction. Go to the Officers section from “Contact Us” where you can find the relevant information. Use the provided contact details to get in touch with the GST jurisdictional office for inquiries or assistance. 

How to Correct a Wrongly Informed GST Jurisdiction?

Submit a request to update your jurisdiction to the relevant state’s GST authority.  

Salient points regarding GST jurisdiction

• With regards to private individuals or business entities with an annual turnover of one and a half crore, it is deemed that administrative control over 90% of the total turnover will come under the jurisdiction capability of the state tax authorities. The remaining 10% will fall under the jurisdiction of the Central tax administration.
• Administrative control of all taxpayers with more than 1.5 crore turnover shall be shared between the center and the states.
• The division of the tax players will take place under the state jurisdiction through the use of a proprietary GST software enterprise network, based on the method of stratified random sampling. The tax jurisdiction method also considers the geographical location of the business entity.
• The government has initiated a separate web portal that helps tax-paying citizens accurately determine the tax range under which a particular taxpayer falls and the name of the state jurisdiction.
• The GST registration process requires the taxpayer to provide an accurate assessment of their place of business incorporation as this helps in the correct assignment of jurisdiction. The government has implemented GSTIN software in such a way as to exactly determine the jurisdiction of the taxpayer using identifying inputs such as the region of business.

The following are the various tools available to taxpayers for more information regarding their GST requirements:

• GST self-help portal helps taxpayers to lodge legitimate complaints to correctly document the jurisdiction of the individual business.
• Taxpayers can also lodge complaints on different issues other than finding out the jurisdiction. The design of the website makes sure that the taxpayers can upload screenshots of the individual account pages in which they perceive a problem.
• Online registration of complaints allows for quick resolution of technical issues that many new users are facing when trying to determine their jurisdiction.

The process to find out the GST jurisdiction

Taxpayers can find out their state jurisdiction by logging on to the websites of their GST departments in their respective states. Central jurisdiction information can be known by clicking the CBSE portal on the GST website. Follow these steps for more details.

Through the CBIC Portal (For Central Jurisdiction)

Central jurisdictions are managed by the CBIC. You can find your jurisdiction by:

• Visit the official CBIC website at https://cbic.gst.gov.in.
• Click on the “Know The Jurisdiction” section. On this page, you’ll find a list of States and Union Territories. Select your respective state or UT from the list. 
• After selecting your state, you’ll be guided through a series of selections including:
  • Zone: Choose the appropriate zone corresponding to your location.  
  • Commissionerate: Select the ones under which your area falls.
  • Division: Choose the division relevant to your area. 
  • Range: Finally, select the range that covers your specific locality.  

This hierarchical selection will provide you with detailed information about your central GST jurisdiction, including contact details of the relevant authorities. 

Through GST Portal Using GSTIN (For Both Central and State Jurisdiction)

If you have your Goods and Services Tax Identification Number (GSTIN), you can easily find your jurisdiction details. 

• Visit the official GST portal. 
• On the homepage, navigate to the “Search Taxpayer” section. 
• From the dropdown menu, select “Search by GSTIN/UIN.”
• Enter your 15-digit GSTIN and click on the “Search button.”

The portal will display detailed information, including both your central and state jurisdiction details. 

Through State-Specific GST Websites (For State Jurisdiction)

Each state has its own GST portal or commercial tax department website where you can find jurisdiction information.

• Visit the official GST or commercial tax website of your respective state. 
• Look for sections titled “Know Your Jurisdiction” or “GST Jurisdiction.”
• You may need to enter specific details such as your district, city, or PIN code. 
• Based on the information provided, the portal will display your state GST jurisdiction details. 

Additional Method

GST Registration Certificate: Upon successful GST registration, the certificate issued (Form REF-06) contains details of both your central and state jurisdiction. You can refer to this certificate to know your jurisdiction. 

What to do when the taxpayer is not able to find the name of the jurisdictional officer on the GST website?

This issue may occur due to the wrong input of the jurisdiction when the original GST registration took place. Any changes in the Income Tax department terminology related to, circles, pin code, and the locality of the business can also cause discrepancies. In such cases, the administrative cell of the GST department needs to be contacted. The grievances of the GST taxpayers are immediately looked at by the employees of the tax department. Adequate technical steps are taken to prevent cumbersome processes which may result in hardship to the taxpayers. Toll-free customer service numbers, self-help centres, and even official social media accounts of the GST departments can be accessed to find out the right information regarding the GST jurisdiction.

Conclusion

GST is a consumption-dependent tax. States with increased goods consumption will be getting higher levels of revenue. The intergovernmental cooperation between different state governments and the central government is one of the vital factors for the future success of GST. The central government should provide effective IT infrastructure to every state government and compensation should be given for any perceived loss.

GST State Code List and Jurisdiction FAQs:

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