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All You Need to Know About Jurisdiction of GST State Code

The State Code for GST Jurisdiction is a vital aspect that must be appropriately filled out. It facilitates the receipt of all legal benefits and encourages the smooth processing of applications, returns, and assessments. Taxpayers must indicate their jurisdiction during registration by entering the correct GST state code. As a result, taxpayers need to identify their jurisdiction from the GST State code list provided by the government.

This article will go over all you need to know about GST State Code jurisdiction.

What does GST Jurisdiction entail?

The GSTIN State Code is essential in determining and identifying an organisation. It also allows suppliers to verify whether or not the firm to whom they are supplying is registered on the State Code list for GST.

The GSTIN is not a number chosen at random. This figure has been painstakingly evaluated. For the government and the taxpayer, each number and letter has significance.

Anyone who registers on the official GST website must also provide information about their Gst Jurisdiction. Individuals/entities may locate the appropriate authority via the GST portal and GST Jurisdiction.

List of GST State Code Jurisdictions

The government has provided a state GST number list to each state in India to identify where the organisation is situated or where the taxpayer is from. The GST State code is a two-digit number assigned to each state. All of these numbers pertain to India’s GST State Code jurisdiction list.

Because these codes are brief, taxpayers may submit GST returns and handle GST invoices without making any errors.

GST State Code’s Objective

The GST State Code is required in the following situations:

To find out where the company is registered:

The first two numbers of the GSTIN indicate the State Code in which the taxpayer has registered. For instance, if the State Code for Bihar is “10,” hence the GSTIN will be 10XXXXXXXXXXXXX. As a result, the company is based in Bihar.

To check if IGST/SGST/CGST/UTGST is applicable:

Let’s look at an example to help you comprehend this notion.

  1. IGST will be levied if the supplier state code is “20” and the location of the supply state code is “23.”
  2. If the supplier state code is “10” and the supply location is likewise “10,” CGST+SGST/UTGST will be applied.

GST Number Structure

The GSTIN ID is a 15-digit alphanumeric number that consists of –

  • The first two numbers represent the GST State Code.
  • The following ten digits represent the entity’s PAN number.
  • The 13th digit specifies the number of registrations an entity has for the same PAN within a state.
  • And the 14th digit is now meaningless. As a result, it will be “Z” by default.
  • The checksum value is the final digit, which is the 15th. It will be used to identify errors.

GST State Code List of India

The following is a list of each GST State Code that may be used to know your Jurisdiction GST in India.

State Wise GST CodeGST Number ListState Wise GST CodeGST Number List
Jammu and Kashmir1Jharkhand20
Himachal Pradesh2Odisha21
Punjab3Chhattisgarh22
Chandigarh4Madhya Pradesh23
Uttarakhand5Gujarat24
Haryana6Dadra and Nagar Haveli and Daman and Diu (The Newest Union Territories)26 (The GST State Code for Jurisdiction was 25 before January 26th, 2020)
Delhi7Maharashtra27
Rajasthan8Andhra Pradesh (Before Partition)28
Uttar Pradesh9Karnataka29
Bihar10Goa30
Sikkim11Lakshadweep31
Arunachal Pradesh12Kerala32
Nagaland13Tamil Nadu33
Manipur14Puducherry34
Mizoram15Andaman and Nicobar Islands35
Tripura16Telangana36
Meghalaya17Andhra Pradesh37
Assam18Ladakh38
West Bengal19——————————

Why is the GST Jurisdiction so important?

The GST jurisdiction is critical for everyone who has to register for GST. As a result, an individual seeking GST registration must fill out the application form with information such as Zone, Range, State, and Division.

Secondly, the jurisdiction is significant for the taxpayer since he must coordinate with the provided jurisdiction as required. Furthermore, the jurisdiction commissioner of that region is accountable for the taxpayer’s actions and compliance.

Understand your GST Jurisdiction

The Central and State governments divide the Goods and Services Tax. As a result, each of them has its unique approach to resolving the uncertainty among taxpayers. As the name implies, the central government has power over the primary jurisdiction. And the relevant jurisdiction is controlled by the state governments. According to the CGST circular, the categorisation criteria are as follows:

  • The state will administer 90% of all taxpayers with less than Rs 1.5 crore. The remaining 10% will be in the hands of the Central Government.
  • Entities with more than Rs 1.5 crore would be divided equally between the two governments.

Perhaps the central government wants to have more significant players under its control. However, the categorisation is done at random using Stratified Random Sampling. As a result, there is no political bias in the process. Furthermore, the jurisdiction is organised into zones, commissionerates, divisions, and range offices.

How to find your GST Jurisdiction?

The CBIC department also maintains a portal devoted to determining jurisdiction. Finding your jurisdiction is not a complicated procedure. All you have to do is visit CBIC GST: Select your state, zone, division, and range from the Know Your Jurisdiction menu.

The procedure mentioned above is used to locate your central jurisdiction. Similarly, you may identify the state jurisdiction by going to the appropriate website. For example, if you live in Delhi, you may look out for your jurisdiction on CGST Delhi Zone’s website.

Furthermore, the state and central jurisdiction may be found on your GST Registration Certificate in REG-06.

The post All You Need to Know About Jurisdiction of GST State Code appeared first on Flexiloans.



This post first appeared on TOP TIPS TO AVOID CASH FLOW PROBLEMS IN INDIA, please read the originial post: here

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