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Taxpayers will need to visit the website of their specific State's commercial tax/VAT/Sales tax department to locate the ward and circle information, which is essential for determining the department responsible for State jurisdiction, for example https://mahagst.gov.in/en
Visit https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris to find the Central jurisdiction.
Disclaimer: This Article is for information purposes only. The views expressed in this Article do not necessarily constitute the views of Kotak Mahindra Bank Ltd. (“Bank”) or its employees. The Bank makes no warranty of any kind with respect to the completeness or accuracy of the material and articles contained in this Article. The information contained in this Article is sourced from empanelled external experts for the benefit of the customers and it does not constitute legal advice from the Bank. The Bank, its directors, employees and the contributors shall not be responsible or liable for any damage or loss resulting from or arising due to reliance on or use of any information contained herein. Tax laws are subject to amendment from time to time. The above information is for general understanding and reference. This is not legal advice or tax advice, and users are advised to consult their tax advisors before making any decision or taking any action.
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Overview
India is a vast country with a multitude of states and union territories, where every state used to have its own unique tax rates, rules and regulations (w.r.t indirect taxes like VAT, service tax etc.). Now with the applicability of GST the Government has tried to unify the various indirect taxes under one common system. As we are aware, GSTIN is a PAN based registration number, which is to be registered in every state from where the business is practiced. Now imagine how difficult it would to be to identify the state of registration if there is no specification to navigate this complicated and confusing taxation system without a guide. That's where the GST State Code List comes into play.
The GST State Code List and Jurisdiction Detail play a pivotal role in India's Goods and Services Tax (GST) system. The Government has categorized regions according to geographic areas and unique codes for specific states / union territories and locations to simplify GST registrations for businesses and taxpayers. These specific codes are called the GST State Codes.
Now, one can easily identify the state of GST registration just by looking at the GSTIN, as the first two digits of the GSTIN are the state code, depicting the state of registration.
The State Code List assigns unique numerical codes to each Indian state and Union Territory. While Jurisdiction details specify the boundaries and areas of authority for GST officers. They ensure efficient tax administration and compliance monitoring at a regional level.
GST State Code List
Under the GST system, each State and Union Territory has its own unique code known as the GST State Code. These codes are used for various purposes, including GST registration, filing of GST returns, and for identifying the location and jurisdiction of taxpayers. Taxpayers use these codes to determine the appropriate GST jurisdiction and compliance requirements to be followed
The legislation that provides the state-wise GST code list in India is the Central Goods and Services Tax (CGST) Act, 2017. This act, along with the State Goods and Services Tax (SGST) Act, provides the legal framework for the implementation of the Goods and Services Tax (GST) in India. The GST code list is provided by the respective State Governments under the SGST Act. Further, taxpayers can visit the website of their specific State's commercial tax/VAT/Sales tax department to locate the ward and circle information, which is essential for determining the department responsible for State jurisdiction. For example: https://mahagst.gov.in/en.
Further, the state-wise GST code list is provided by the Central Board of Indirect Taxes and Customs (CBIC) and is updated as needed to reflect changes in States and Union Territories. Taxpayers use these codes to determine the appropriate GST jurisdiction and compliance requirements.
In the context of GST, the State Code is integral to Goods and Services Tax Identification Number (GSTIN), a unique 15-digit alphanumeric identifier for every registered taxpayer under the GST law. GSTIN denotes the GST identification number assigned to each business in accordance with the CGST Act, 2017.
The first two digits of the GSTIN correspond to the GST State Code, which is essential for registration and invoicing. The Government assigns distinct codes to each State and Union Territory through the GST State Code list. These sequential numbers act as identifiers.
For instance, Delhi's GST state code is 07, while Haryana's GST state code is 06 and Rajasthan's GST state code is 08. To give another example, in GSTIN 10AAJCR2207E1Z2, "10" represents the Gujarat GST code and if the GSTIN is 24AAJCR2207E1Z2, “24” represents the Telangana GST code.
The GST state code list/GST number list is as follows. Through this GST number list one can easily determine their state code
Where do we need State Code in GST?
The GST State Code is crucial for accurate taxation and compliance. This code is essential for GST registration, return filing, tracking interstate transactions, helping determine the origin and destination of goods and services. It also enables tax authorities to enforce tax regulations effectively and ensures that tax revenue is appropriately distributed among states and union territories.
Thus, every GST taxpayer should pay close attention to the accurate GST code for each of the States and Union Territories, as they play a crucial role in various aspects of GST compliance and adjudication. The importance of GST codes and GST code list can be summarized as follows:
Take, for instance, if a vendor erroneously mentions the wrong state code in place of supply on an invoice. This error can result in wrong determination of POS and which may further cause the misapplication of IGST instead of CGST and SGST (or vice versa), coupled with a misjudged place of supply and potential penalties for failing to remit GST.
If the seller is required to comply with e-invoicing regulations, an incorrect state code in the GSTIN can result in the cancellation of the Invoice Reference Number (IRN), necessitating the issuance of a new invoice.
Classification of GST jurisdictions
Every taxpayer registering on the GST Portal is required to furnish details regarding their GST jurisdiction. Jurisdictions within the GST framework encompass both Central and State divisions. State jurisdictions pertain to regions evaluated or under the jurisdiction of the respective State authorities. Conversely, Central jurisdictions are directly overseen by the Central Government.
In accordance with CGST Circular no. 1/2017 dated 20th September 2017, a particular approach outlines the demarcation between Central and State jurisdictions. According to these guidelines:
For taxpayers with a total turnover below Rs. 1.5 crore, 90% are under the jurisdiction of State authorities, while the remaining 10% come under Central administration.
The allocation of GST taxpayers is automated and performed at the state level, using stratified random sampling that considers geographical location and registration type. As a result, GST jurisdictions are classified into the subsequent levels, arranged in a hierarchical and scalable order:
Objective of GST State Code
The GST Code and GST Code list plays a pivotal role in enabling the Government to determine the applicable tax, whether it's IGST, SGST, or CGST, for a taxpayer or business entity.
The GST State Code for a buyer can be obtained from the buyer's Goods and Services Tax Identification Number, which is prominently displayed in the "Place of Supply" section of the GST invoice. In cases where the state codes of the customer and the supplier differ, IGST is levied as per regulations. Conversely, if both state codes match, SGST and CGST are applied accordingly.
For tax compliance purposes, taxpayers rely on this code list when registering for GST and when inputting invoice details in their GST returns.
How to Identify your GST State Code?
Follow these steps to find the address of your GST authority office.
Method 1 -
Step 1: Visit the CBIC website
Step 2: Click on the 'Services' tab
Step 3: Click on 'Know your Jurisdiction"
Step 4: Choose the state for which you seek a list of GST jurisdictions.
Step 5: Identify and select the zone
Step 6: After which, you will have commissioner option
Step 7: Choose the division
Step 8: Select your range
Step 9: Pick or designate the localities encompassed within that range.
Step 10: Based on services, you can see which range/jurisdiction that your business falls under
Method 2:
Step 1: Log in to the GST Portal.
Step 2: Register on the portal, through the homepage of GST.
Step 3: Select 'search', and subsequently, choose 'taxpayer'.
Step 4: Enter your GSTIN
Step 5: Your information, including state and central jurisdiction, will be presented on the screen.
Conclusion:
In the grand landscape of India's taxation system, the GST State Code List shines as a beacon of clarity amidst complexity. These unassuming two-digit codes possess the power to unravel the intricacies of tax jurisdiction, ensuring that every transaction follows the right path.
The GST State Code List and Jurisdiction Details are critical not only for tax administration but also for businesses to accurately determine their tax liabilities, file returns, and resolve any tax-related issues effectively within the GST framework. Clear and up-to-date information on these aspects is crucial for the successful implementation of GST in India.
In this world where every digit carries significance, remember that these codes are more than symbols; they are the keys to unlocking the potential of a transformative tax system. They remind us that, in the realm of taxation, precision matters, and every rupee must find its rightful place.
Kotak Mahindra Bank is an authorized bank to collect Goods & Services Tax (GST) through its digital integration with the GST portal. Individual and corporate customers can make end-to-end tax payments on this portal simply by selecting Kotak Net Banking as a payment option or pay using Credit Card/Debit Card or UPI of any bank via the Kotak Payment Gateway. Customers can also make GST payments through cash, cheque or DD by selecting “Over-the-Counter” mode of payment while creating a challan on the GSTN portal.
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