[ecis2016.org] It is essential to know the GST jurisdiction to file returns, applications and evaluations timely and to take advantage of tax-related privileges
It is essential to know the GST jurisdiction to file returns, applications and evaluations timely and to take advantage of tax-related privileges. To simplify the process of Goods and Services Tax (GST) registration for enterprises and professionals, the government has divided the country into jurisdictions according to geographic area, the PIN numbers, and separate districts.
You are reading: GST state code list and jurisdiction
During the application process for GST registration, a taxpayer is required to specify the jurisdiction where the business entity is established.
Categorisation of GST jurisdictions
Central and state jurisdictions are two possibilities for jurisdictions. Each state administration has authority over its own territory, and these jurisdictions are referred to as state jurisdictions. Central jurisdictions are those that are directly managed by the national government.
On September 20, 2017, the CGST Circular No. 21/2017 laid forth a mechanism for distinguishing between the central and state domains.
- The State government is responsible for collecting taxes from ninety percent of taxpayers whose annual revenue is less than one and a half crore rupees. The remaining ten per cent will be controlled by the administration of the central office.
- The State government would be responsible for administering fifty per cent of taxpayers whose annual revenue is more than one and a half crore rupees, while the central government will be handling the other fifty percent of taxpayers.
Computer programmes at the state level are responsible for dividing up the people who have to pay GST. For this purpose, a stratified random sample approach is used, which takes into consideration both the geographic location of the taxpayer and the kind of registration that they have.
As a consequence of this, the jurisdictions that fall within the purview of the GST have been categorised into the following tiers, according to the hierarchical structure of their populations:
- Zone
- Commissionerates
- Division offices
- Range offices
List of state-level GST code
The Goods and Services Tax Identification Number or the GSTIN is a 15-character alphanumeric identification number exclusive to each taxpayer, who complies with the requirements of the GST law and registers for the tax. The code for a particular state is represented by the first two characters of a GSTIN. When enrolling for GST and submitting invoice data into GST Returns, taxpayers are required to utilise the GST state identifier list. The complete list of GST State Codes may be found here:
Name of the State | GST state code |
Andaman and Nicobar Islands | 35 |
Andhra Pradesh (newly added) | 37 |
Andhra Pradesh (before division) | 28 |
Arunachal Pradesh | 12 |
Assam | 18 |
Bihar | 10 |
Centre jurisdiction | 99 |
Chandigarh | 4 |
Chattisgarh | 22 |
Dadra and Nagar Haveli & Daman and Diu (newly merged UT) | 26 |
Delhi | 7 |
Goa | 30 |
Gujarat | 24 |
Haryana | 6 |
Himachal Pradesh | 2 |
Jammu and Kashmir | 1 |
Jharkhand | 20 |
Karnataka | 29 |
Kerala | 32 |
Ladakh (newly added) | 38 |
Lakshadweep | 31 |
Madhya Pradesh | 23 |
Maharashtra | 27 |
Manipur | 14 |
Meghalaya | 17 |
Mizoram | 15 |
Nagaland | 13 |
Odisha | 21 |
Other territory | 97 |
Puducherry | 34 |
Punjab | 3 |
Rajasthan | 8 |
Sikkim | 11 |
Tamil Nadu | 33 |
Telangana | 36 |
Tripura | 16 |
Uttar Pradesh | 9 |
Uttarakhand | 5 |
West Bengal | 19 |
How to locate GST Jurisdiction?
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There are many approaches to determine which jurisdiction a certain GSTIN or taxpayer falls under. The taxpayer must be cautious while stating the accurate and full address of the firm when registering for GST. This information is critical for determining the jurisdiction properly during the GST registration to prevent hassles later on.
GST state jurisdiction search
It’s possible that the taxpayer will need to determine the applicable state jurisdiction before they can get their GST registration.
GST Central Jurisdictions Search
Along the same lines as the state’s jurisdiction, the taxpayer is responsible for discovering the scope of the central regulatory authority and determining whether or not he is within that range. The CBIC provides a website titled “Know your Jurisdiction” that makes it easy to find the Central jurisdiction.
Step 1: Choose the state from the drop-down menu on the screen that contains all of the state and union territories. Suppose we choose the Maharashtra state.
Step 2: To choose the zone, click on the name of the zone that applies to the event.
Step 3: After choosing the zone, the screen will be loaded with a list of commissionerates to choose from. Then choose the commissionerate that applies to you by clicking on it.
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Step 4: Following that, a list of the sub-commissionerates and divisions will show up on the screen. Please choose the relevant sub-commissionerate or division by clicking on it.
Step 5: You will be provided with a list of the jurisdictional ranges. You will be able to get extra details about the jurisdiction that governs your company if you look into it here.
Check GST certificate
After registering, the taxpayer has the ability to consult the certificate that was provided in form REG-06 at any moment to determine the central and state jurisdictions.
How to update a GST jurisdiction’s incorrect information?
During the application process for the Goods and Services Tax (GST), if the taxpayer picked the incorrect jurisdiction, they may request for its correction. It is necessary to make a separate request to the official or IT department of the relevant State for the amendments in order to update the specifics of the jurisdiction.
How to acquire GST Jurisdictional Officer’s contact info?
Go to the website gst.gov.in, click on the ‘Services’ button, then choose the ‘User services’ tab from the drop-down menu that appears. Choose the ‘Contacts’ option from the menu. Fill in the details of your jurisdiction – Central or State, the name of the tax official, the designation that the person holds, the Commissionerate, the Division, and the Range. After you have entered the code for the captcha, click the “Search” button.
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Source: https://ecis2016.org
Category: Must Knows