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GST State code list

GST state code list

GST STATE CODE LIST

GST State Code list is a unique code assigned by the government to every state and Union Territory. It is represented by numbers serially assigned to every state and Union Territory. For instance, GST state code 10 represents Bihar. Whereas, GST state code 09 represents Uttar Pradesh.

The GST state code is mentioned in the Goods and Services Tax Identification Number (GSTIN). It is a 15-digit alphanumeric unique identification number provided to every taxpayer registered under the GST law.

For example, 03 GST State code in 03ABCDE2207E1Z2 represents a business registered under GST in Punjab.

GST Invoice and e-Invoicing

The State Code is crucial in GST invoicing and e-invoicing, as it forms part of the GSTIN. Valid GSTINs of the buyer or seller contain the relevant state codes which identify the place of supply. Once the origin and destination states are identified in transactions, accurate application of GST tax rates for interstate or intrastate transactions can be done which prevents errors.

An incorrect mentioning of a GST state code on the invoice with the GSTIN can lead to wrong charge of CGST and SGST instead of IGST or vice versa with a wrong place of supply.

GSTR-1 and GSTR-3B Return Reporting

In filing GSTR-1 and GSTR-3B returns, the State Code categories transactions by state or union territory. This classification is vital for determining state-wise tax liability and revenue distribution among states, ensuring adherence to destination-based taxation.

Hear are the comprehensive GST State Code list given below:

State/UT Code               State/UT

01                                     Jammu & Kashmir

02                                     Himachal Pradesh

03                                     Punjab

04                                     Chandigarh

05                                     Uttarakhand

05                                     Uttarakhand

06                                     Haryana

07                                     Delhi

08                                     Rajasthan

09                                     Uttar Pradesh

10                                     Bihar

11                                     Sikkim

12                                     Arunachal Pradesh

13                                     Nagaland

12                                     Arunachal Pradesh

13                                     Nagaland

14                                     Manipur

15                                     Mizoram

16                                     Tripura

17                                     Meghalaya

18                                     Assam

19                                     West Bengal

20                                     Jharkhand

20                                     Jharkhand

21                                     Odisha

22                                     Chhattisgarh

23                                     Madhya Pradesh

24                                     Gujarat

25                                     Daman & Diu

26                                     Dadra & Nagar Haveli & Daman & Diu

27                                     Maharashtra

30                                     Goa

31                                     Lakshdweep

32                                     Kerala

33                                     Tamil Nadu

34                                     Puducherry

35                                     Andaman & Nicobar Islands

36                                     Telangana

37                                     Andhra Pradesh

38                                     Ladakh

97                                     Other Territory

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