GST stands for Goods and Services Tax that customers must pay each time they make a purchase of goods and services. GST covers a wide range of commodities, including clothing, electronics, food, necessities of daily living, travel, and transportation. In a general sense, GST is an indirect tax. The cost of these taxes is included in the price that the payers pay when they buy or transfer goods and services rather than being paid directly. For example, the government often levies GST on manufacturers. Then, when the products are being sold to final buyers, the manufacturers will add GST to their goods.   

At the time of GST registration of your business on the GST portal, you will be provided with a temporary GST number. Subject to the submission of required documents, you will receive a permanent GST number after seven working days. From that point forward, this GST number will show on all invoices you submit or receive.   

No company is permitted to operate without a GSTIN. The GSTIN aids in the identification of the business. Additionally, it enables the suppliers to determine whether they are doing business with a registered company and whether the information provided by the company is accurate or not. You might think the GSTIN is just a random number or digit code. However, it is a well-created number with a distinct meaning for each digit.  

Role of GST Jurisdiction

For the hassle-free filing of returns, applications, and assessments as well as to access legal services, the GST jurisdiction is crucial. To make GST registration for businesses and professionals easier, the government has divided jurisdictions based on geographical region, PIN codes of various locales, and unique districts. 

When submitting a GST registration application, a taxpayer is required to specify the jurisdiction in which the business is located. Knowing the jurisdiction is therefore crucial for the taxpayer. 

What is the GST State Code list?

A taxpayer who registers for GST is given a 15-digit alphanumeric unique identification number called Goods and Services Tax Identification Number (GSTIN). You will get a GST state code list when registering for GST and inputting invoice information in GST Returns.

Every state in India has been provided with a State Code to make it easier to identify where a business entity or taxpayer is from. It is a two-digit number, and the GST State Code list for India is a list of such codes for each Indian state.

The GST State Code also assists the government in determining whether to levy IGST, SGST, or CGST on a taxpayer or business entity. The GST State code of the buyer is obtained from the GSTIN mentioned in the "Place of Supply" section of a GST invoice. If the buyer's and supplier's State Codes differ, IGST will be charged. If these two State codes match, SGST and CGST will be charged.

The Indian GST State Code for each state and union territory is listed below.
 

What is GST Code List Needed for?

GST code list (state) is required for:

1. GST Registration Number (GSTIN)
2. Identifying “Place of Supply”.

1. Goods and Services Tax Identification Number (GSTIN) begins with state code. The first two digits are the country code, as in GSTIN 08AAEPM0111C1Z8, which begins with the Rajasthan GST code's two "08" digits.

2. “Place of supply” or “Delivery zone” need to decide whether IGST will be imposed or CGST & SGST. If the supplier state code and the “Place of Supply” country code are different, IGST will be charged, while CGST and SGST will be levied if the supplier state code and state of supply code are the same. 

How to Find the GST Code Jurisdiction?

There are various ways for determining the jurisdiction of a specific GSTIN or taxpayer. The taxpayer must be cautious while providing the correct and comprehensive address of the business location on the GST registration application. Accurately identifying the jurisdiction when stating it in the GST registration application is essential information that helps prevent future hassles. 

Finding GST State Jurisdiction 

The taxpayer might need to determine the appropriate State jurisdiction before registering for GST. To search the ward and circle to establish the State jurisdiction of the department, taxpayers must go to the corresponding State's commercial tax, VAT, or sales tax website.

To find out the Central GST Jurisdiction

Just like State code jurisdiction, the taxpayer must find out the Central jurisdiction and range that he likely falls under.  

Step 1. Choose your state from the list of states and Union Territories displayed on the screen.

Step 2. You can choose the zone by clicking on the appropriate zone name. 

Step 3. The list of commission rates will be displayed on the screen once you select the zone. Select and click the commission rate that applies to you.

Step 4. The list of divisions and subcommissions will then show up on the screen. Select the relevant commission/division by clicking.

Step 5. The list of jurisdictional will be given to you. Here, you can know more details about the jurisdiction that is applicable to your company.

Importance of GST Jurisdiction

The GST Jurisdiction is essential for everyone who needs to register for GST. As a result, anyone applying for GST registration must include information like their Zone, Range, State, and Division on the application form.

Second, the taxpayer must cooperate with the offered jurisdiction in accordance with requirements, thus the jurisdiction is important. Additionally, the taxpayer’s action and compliance are under the control of the jurisdiction commissioner for that area.  

Conclusion 

Get your GST registration and know your GST State Code Jurisdiction from our legal experts of Online Legal India easily if you find any difficulty doing it on your own.