All You Need to Know About Jurisdiction of GST State Code

For businesses operating under the CGST Act of 2017, acquiring a unique GST Identification Number (GSTIN) is not only obligatory but pivotal for seamless GST compliance. With GSTIN in hand, businesses can confidently collect GST-related taxes from eligible recipients and effortlessly claim input credit returns.

Curious about GST registration or in search of your state GST code? Explore this article to unravel the significance of GSTIN, understand GST registration processes, decode state GST codes, and much more. GSTIN is the acronym for Goods and Services Tax Identification Number.

What is GSTIN?

GSTIN, or Goods and Services Tax Identification Number, is a unique identifier assigned to every registered business entity under the GST regime as per the state GST code. It serves as a digital fingerprint for businesses, enabling seamless tax compliance and streamlining transactions across the country.

How to Apply for GSTIN?

Applying for a GSTIN is a fundamental step for any business seeking to operate within the GST framework. Here’s a comprehensive guide on how to obtain this vital number:

1. Understand the Eligibility Criteria: Before applying for GSTIN, ensure your business meets the eligibility criteria. Businesses with an annual turnover exceeding the specified threshold (usually Rs. 20 lakhs or Rs. 40 lakhs, varying as per different states) need to register for GST.
2. Gather Essential Documents: Prepare the necessary documents required for the registration process. These include PAN card, identity and address proofs of the business owner/partners/directors, bank account details, and proof of business place.
3. Access the GST Portal: Visit the official GST portal (www.gst.gov.in) and navigate to the “Services” tab. Click on “Registration” and then select “New Registration” to initiate the process.
4. Fill in the Details: Provide all the relevant information about your business, including business name, address, state jurisdiction ward for GST, and state code for GST. The state jurisdiction ward for GST and state GST code are available in the GST code list available on the portal.
5. Verification Process: After filling in the details, the portal will conduct an auto-verification process using your PAN details. You will receive an OTP on your registered mobile number for verification purposes.
6. Complete the Application: Once the verification is successful, you will need to complete the application by uploading the required documents and providing additional information as requested.
7. Submit and Await Approval: Review all the information provided, and if everything is accurate, submit the application. The tax authorities will review the application, and upon successful verification, your business will receive a unique GSTIN.

You will receive updates on your GST registration status via your registered mobile number and email within two weeks of applying. Upon approval, you will receive a unique username and password, which should be securely stored for future reference.

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Structure of GSTIN

GSTIN is a 15-digit combination of alphanumeric characters. It ensures seamless tax compliance and plays a pivotal role in identifying and regulating businesses under the GST regime.

• The First Two Digits – State Code for GST: The opening two digits of GSTIN signify the State GST Code, representing the state or union territory where the business originates. Each state and union territory has a distinct code, as listed in the GST code list, simplifying the process of identifying businesses geographically.
• The Next Ten Digits – PAN Integration: The subsequent ten digits of GSTIN incorporate the Permanent Account Number (PAN) issued by the Income Tax Department. This integration of PAN with GSTIN strengthens the linkage between direct and indirect tax systems, enabling smooth data reconciliation.
• The Thirteenth Digit – Indicating Business Registrations: Positioned as the thirteenth digit, this element denotes the number of registrations a business holds within a state under the same PAN. It distinguishes between multiple registrations of a business entity, facilitating accurate identification and tracking.
• The Fourteenth Digit – State Jurisdiction Ward for GST: At the fourteenth position lies the State GST Jurisdiction Ward, which serves as a crucial reference for tax authorities to assign businesses to their respective tax jurisdictions. This ward determines the jurisdiction under which a business falls, streamlining tax administration.
• The Fifteenth Digit: The final digit serves as a check, employing a mathematical formula to validate the correctness of the preceding digits. This mechanism safeguards against data entry errors and ensures data integrity within the GSTIN.

From the state code for GST to the state jurisdiction ward for GST, each element plays a distinct role in a harmonious tax ecosystem.

What is a State Code for GST?

A state code for GST is a unique and significant identifier assigned to each state and union territory in India. It serves as a vital element in the GSTIN (GST Identification Number) – the alphanumeric code allotted to businesses upon GST registration.

The state GST code ensures that businesses are correctly categorised under the respective state or union territory, enabling efficient tax administration. The state GST code is typically a two-digit numeric value, and it is crucial to get it right during the GST registration process. This code ensures that businesses tag to the correct jurisdiction and tax authority within their operational state.

List of GST State Codes

Find the relevant GST State code for any state/Union Territory/Central Jurisdiction from the comprehensive GST State Code list given below:

STATE NAME	STATE CODE
JAMMU AND KASHMIR	01
HIMACHAL PRADESH	02
PUNJAB	03
CHANDIGARH	04
UTTARAKHAND	05
HARYANA	06
DELHI	07
RAJASTHAN	08
UTTAR PRADESH	09
BIHAR	10
SIKKIM	11
ARUNACHAL PRADESH	12
NAGALAND	13
MANIPUR	14
MIZORAM	15
TRIPURA	16
MEGHALAYA	17
ASSAM	18
WEST BENGAL	19
JHARKHAND	20
ODISHA	21
CHATTISGARH	22
MADHYA PRADESH	23
GUJARAT	24
DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)	26*
MAHARASHTRA	27
ANDHRA PRADESH(BEFORE DIVISION)	28
KARNATAKA	29
GOA	30
LAKSHADWEEP	31
KERALA	32
TAMIL NADU	33
PUDUCHERRY	34
ANDAMAN AND NICOBAR ISLANDS	35
TELANGANA	36
ANDHRA PRADESH (NEWLY ADDED)	37
LADAKH (NEWLY ADDED)	38
OTHER TERRITORY	97
CENTRE JURISDICTION	99

* The GST state code for the erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.

What is GST Jurisdiction?

GST Jurisdiction plays a crucial role in ensuring the efficient and organised administration of tax laws. It refers to the specific geographical area or region assigned to a particular tax officer or authority for overseeing GST-related matters. This process uses specific State GST Codes, State Jurisdiction Wards for GST, and GST Code Lists, ensuring a structured approach to tax compliance.

The allocation of state GST Jurisdiction depends on factors such as the location of a taxpayer’s registered business address. Within each state, businesses tag to State Jurisdiction Wards for GST, which determine the specific tax authority they must engage with for compliance matters.

This systematic framework establishes clear lines of responsibility and authority, streamlining the process of tax assessment, collection, and enforcement. This also ensures that businesses are appropriately taxed, their GSTINs (GST Identification Numbers) are valid, and they adhere to the tax laws and regulations specific to their designated region.

Additionally, state GST Jurisdiction enables tax authorities to effectively manage tax-related queries, conduct audits, and carry out investigations within their allocated areas. This organised approach fosters a harmonious tax ecosystem, where taxpayers can navigate the GST landscape confidently, while tax authorities carry out their duties with precision and accountability.

Embracing the formal structure of state GST Jurisdiction ensures an orderly tax administration process, facilitating seamless compliance for businesses and fostering a conducive environment for economic growth and financial stability. As businesses and tax authorities work together within their respective jurisdictions, the GST system thrives as an exemplar of a well-organised and efficient tax regime.

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The Process to Know the GST Jurisdiction

To determine your state GST jurisdiction, the Central Board of Indirect Taxes and Customs (CBIC) offers a seamless process that empowers businesses and individuals with transparency and ease.

The jurisdictional officer serves as a crucial point of contact for resolving disputes related to credit payments and ancillary matters between states and commercial entities. Additionally, it streamlines and resolves jurisdictional issues between the state and the centre, ensuring a harmonious tax administration system.

Understanding your state GST jurisdiction is essential for various reasons.

Firstly, it enables businesses to process invoices effectively within the boundaries of their respective states, ensuring smooth transactions. Moreover, for businesses with multiple branches across different states, having distinct GSTIN numbers is imperative. This provision ensures accurate tax calculations and compliance across all operational areas.

By knowing their GST jurisdiction, taxpayers gain valuable insights into the applicable state GST codes, state jurisdiction ward for GST, and state codes for GST. This knowledge fosters transparency, as businesses can convey their grievances to jurisdictional officer confidently, promoting efficient dispute resolution.

With the GST code list as a reliable reference, businesses can navigate the complex web of tax regulations seamlessly. Understanding the nuances of GST state codes further strengthens compliance, providing businesses with a competitive edge.

On the CBIC Website

Step 1: Visit the CBIC Home Page

Step 2: Select Your State or Union Territory

Pick the state or union territory where your business originates.

Step 3: Choose Your Zone

Based on your business’s location, select the corresponding zone from the options provided.

Step 4: Expand All for Comprehensive Information

Step 5: Find Your Jurisdiction Details

By following this systematic guide on the CBIC website, you can swiftly locate your GST jurisdiction, state GST code, state jurisdiction ward for GST, and state code for GST. This information is essential for seamless GST compliance, enabling your business to operate within the correct tax ambit.

On the GST portal

Step 1: Navigate to the GST Portal

Step 2: Open the taxpayers’ option and enter your GSTIN

Step 3: The Gateway to Details of Jurisdiction

A new window will reveal the comprehensive details of both union and state jurisdictions.

Types of GST Jurisdiction

The Goods and Services Tax (GST) comprises two vital elements – Central GST (CGST) and State GST (SGST). Each branch operates with its separate jurisdiction, ensuring a well-organised tax administration system.

Here’s how you can embark on a journey of discovery to explore the details of each type of GST jurisdiction:

State GST Jurisdiction: Delving into Regional GST Ambit

For insights into your ward or circle’s GST jurisdiction, turn to the respective State GST website. Here, you will find a treasure trove of information, providing clarity on the specific region where your business operates. Unearth details about state-specific regulations, tax authorities, and compliance procedures, empowering your business with regional insights.

Central Jurisdiction: Unraveling the Core of GST Compliance

To access information about the central jurisdiction of GST, venture into the CBIC Portal of GST. This digital hub unlocks a wealth of knowledge, guiding you through the core of GST compliance and state jurisdiction ward for GST. Discover the dynamic landscape of central GST, understanding the vital components that shape the national tax framework.

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Key Features and Benefits of GST Jurisdiction

The Goods and Services Tax (GST) revolutionised India’s tax landscape by introducing a comprehensive indirect tax on the supply of goods and services. With its implementation on July 1, 2017, GST aimed to streamline the tax system and create a unified market for goods and services across states. These are some essential aspects of GST, including State GST (SGST) codes, jurisdiction, state jurisdiction ward for GST and its salient features:

State GST Codes and Jurisdiction

GST operates under a dual structure, with Central GST (CGST) levied by the central government and SGST imposed by individual state governments. Each state has a unique State GST code assigned to it, which is essential for proper tax administration and compliance. These codes are part of a standardised list, making it easier for businesses to identify their respective state codes for GST purposes.

Ensuring a Seamless Taxation Process

One of the key features of GST is the unification of multiple indirect taxes into a single taxation system. This streamlines the tax process and enhances efficiency for businesses, reducing the burden of compliance and simplifying tax reporting.

Destination-Based Taxation

GST follows a destination-based taxation system, where the tax is collected based on the location of the final consumption of goods or services. This approach ensures that the tax revenue generated from a transaction goes to the state where the goods or services are consumed, benefiting the consuming state.

Unlocking Input Tax Credit (ITC)

Another significant aspect of GST is the Input Tax Credit mechanism. Businesses can claim credits for the GST they paid on their inputs against their GST liability on the output. This helps prevent the cascading effect of taxes, promoting a more efficient and cost-effective supply chain.

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Embracing Technology: Online Tax Filing

GST embraces technology with online tax filing and registration processes. This digital approach enhances transparency, reduces paperwork, and facilitates faster processing of tax-related matters like state GST codes and jurisdiction wards for GST can be found easily. This promotes a more efficient and streamlined tax administration.

Ensuring Fair Practices: Anti-Profiteering Measures

GST incorporates anti-profiteering provisions to protect consumers’ interests. These measures ensure that businesses pass on the benefits of reduced tax rates or input tax credits to consumers, preventing unjustified price hikes and promoting consumer welfare.

GST Council’s Role

The GST Council, comprising representatives from the central and state governments, plays a pivotal role in determining GST rates, making policy decisions, and addressing implementation issues. This council ensures collaborative decision-making, creating a unified tax framework that fosters economic growth.

GST Tax Slabs

GST depends on the destination of goods and services. It replaces several other indirect taxes, with the exception of a few state taxes. GST divides into five tax slabs, namely 0%, 5%, 12%, 18%, and 28%. Additionally, there are special tax rates of 0.25% and 3% for rough and semi-precious stones.

It is important to note that alcoholic drinks, electricity, and petroleum products are not governed by GST; instead, the state government has complete control over the taxation of these items.

GST has ushered in a transparent, efficient, and equitable tax system for businesses and consumers alike. With its comprehensive approach, state GST codes, and innovative features, GST continues to drive India towards a unified national market, promoting economic growth and prosperity.

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Final Takeaways

Understanding the details of GSTIN, State GST Codes, State Jurisdiction Ward for GST, and State Code for GST is crucial for businesses operating within the GST framework. GSTIN, the unique identifier assigned to registered businesses, streamlines tax compliance and enables seamless transactions across the country.

The process of obtaining a GSTIN involves fulfilling eligibility criteria, gathering essential documents, and completing the application on the official GST portal. The 15-digit structure of GSTIN contains vital information, such as the State Code for GST, PAN integration, and State Jurisdiction Ward for GST, which are instrumental in accurate tax administration.

In the GST ecosystem, state GST codes and jurisdiction play a pivotal role in organizing tax administration, promoting fair practices, and fostering economic growth. The system’s destination-based taxation, input tax credit mechanism, and anti-profiteering measures ensure transparency and efficiency in the tax system. The GST Council’s collaborative approach in determining GST rates and policy decisions contributes to creating a unified and efficient tax framework.

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Frequently Asked Questions (FAQs)

Q1. What is a State GST Code?

Ans. A State GST Code is a unique two-digit numeric identifier assigned to each state and union territory in India under the Goods and Services Tax (GST) regime. It helps in identifying businesses geographically for accurate tax administration.

Q2. How can I find my State Jurisdiction Ward for GST?

Ans. To find your State Jurisdiction Ward for GST, you can visit the official GST portal or the CBIC website. By entering your GSTIN, you can access comprehensive details about your GST jurisdiction and state-specific regulations.

Q3. Where can I find the GST Code List?

Ans. You can find the comprehensive GST Code List on the official GST portal. This list contains the State Codes for GST and State GST Codes, which are essential for accurate tax compliance.

Q4. What is the structure of a GSTIN?

Ans. GSTIN is a 15-digit combination of alphanumeric characters. The first two digits represent the State Code for GST, followed by the subsequent ten digits integrating the PAN. The thirteenth digit indicates the number of registrations under the same PAN, and the fourteenth digit signifies the State Jurisdiction Ward for GST. The fifteenth digit serves as a check digit for data validation.

Q5. How does GST foster economic growth?

Ans. GST fosters economic growth by creating a unified national market for goods and services, reducing compliance burdens for businesses, and promoting transparent and efficient tax administration. It ensures fair practices through anti-profiteering measures and empowers businesses with input tax credit benefits.

Q6. Does GST apply to alcoholic drinks, electricity, and petroleum products?

Ans. No, GST does not apply to alcoholic drinks, electricity, and petroleum products. The taxation of these items falls under the ambit of the state government, which has complete control over their taxation.

Q7. What is the role of the GST Council?

Ans. The GST Council plays a crucial role in determining GST rates, making policy decisions, and addressing implementation issues. It comprises representatives from the central and state governments, ensuring collaborative decision-making for a unified tax framework.

Q8. How can businesses benefit from the Composition Scheme?

Ans. The Composition Scheme benefits eligible small taxpayers by allowing them to pay a lower rate of tax. This reduces compliance requirements and simplifies the tax process for small businesses.

Q9. What is the significance of destination-based taxation under GST?

Ans. Destination-based taxation means that GST varies based on the location of the final consumption of goods or services. This ensures that the tax revenue generated from a transaction goes to the state where the goods or services are consumed, promoting fairness and efficiency.

Q10. How does GST promote seamless transactions across states?

Ans. By unifying multiple indirect taxes into a single taxation system, GST facilitates seamless transactions across states. It reduces paperwork, enhances transparency, and simplifies tax reporting, making it easier for businesses to operate pan India.

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