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Know your Jurisdiction GST

Once you are registered on the Goods and Service Tax Portal it is important to know your tax jurisdiction for the processes that are going to take forward. A GST jurisdiction helps in an easy process for filing for returns assessment of the facilities available in your jurisdiction and facilities that are available by the law and the governing body.

Jurisdiction is divided in the Goods and Service Portal via geographical regions and pin codes, through distinct locations and districts to make the process easier for all registered individuals and businesses on the GST portal. As important as it is to know your customer for banks, the same way for a business or an individual, it is very important to know your jurisdiction GST.

Why is knowing the GST jurisdiction important?

While filing for the goods and service tax report, one of the major inputs that are required is jurisdiction. Without mentioning the jurisdiction, the filing of the GST report is not possible. Hence, for the completion of the GST form filling process, knowing the GST jurisdiction is of utmost importance. As mentioned above the GST jurisdiction is divided by the areas, pin codes and distinct districts, based on where the business is located and conducted from. Thus, because of all the points mentioned above, it is important to know your jurisdiction.

How are GST jurisdictions classified?

After geographical distinction on the jurisdiction, jurisdictions are also qualified as central and state jurisdiction. This comes in line with the way a business is registered and files for returns under central GST or state GST.

State Jurisdictions: Geographical areas or districts that come under the state rule while filing for GST returns are categorized under the state jurisdiction entity.

Central Jurisdiction: Areas that come under the assessment of the central authority also come under the central jurisdiction entity.

As per a circular dated on 20th September 2017, there is a clear distinction for the taxpayer based on the state and centre jurisdictions to ensure zero confusion and hassle under the GST guidelines and filing taxes.

The following are the guidelines mentioned in the circular:

  • Of the total taxpayers on the GST portal, taxpayers that have a turnover of INR 1.5 crore and less, all administrative control over 90% of the taxpayer shall vest within the state administrative department. The remaining 10% of the control of the taxpayer shall vest within the central tax administration.
  • Of the total taxpayers on the GST portal, taxpayers that have a turnover of INR 1.5 crore and more, all administrative control will be divided between the two i.e. the state and central government. In short, 50% of the control shall vest with the state department and the remaining 50% of the control shall vest with the central tax department.
  • Lastly, the division of the taxpayer that is registered in each state shall be done by the computer at the state level based on the stratified random sampling which may also take into account the geographical location, and the type of taxpayer as mutually decided by all the parties.

Jurisdictions are then divided into different categories based on the areas and also the hierarchy of the area and the geographical location. The jurisdictions are divided and categorised in the following ways:

  • Zone
  • Commissionerates
  • Division office
  • Range offices

GST Identification Number Break up:

GSTIN basically can be broken into 5 segments for better understanding perspective:

  • The first two digits refer to which state the business entity belongs to or is registered at. Each state has its own unique code to make identification easier. This is where the GST jurisdiction and state code comes to play.
  • The next ten digits are the PAN card number of the registered business or individual.
  • Following the PAN Card number, the 13th digit is a single digit that represents the state code.
  • The fourteenth digit is a Z by default.
  • The last digit which is the fifteenth digit can either be a number or an alphabet, used as a check code. This is why it is known as an alphanumeric digit.

An example of the GST number looks like this

21 ARKPK3341D 2 Z 8 GST Identification Number
21 The first two digits mentioned are the state code of a particular state
ARKPK3341D PAN card number of the registered business or individuals
2 The next digit is a single digit of the same PAN cardholder in a state
Z 14th digit is the letter Z by default
8 The last digit is a checksum digit

This is how a GST identification number is broken up into.

GST State Codes and State Code List

Every registered business receives a Goods and Service Identification Number also known as the GSTIN. The GSTIN is a 15 digit alphanumeric number that is just to identify a business, very much like a PAN card number. The 15 digits of the GSTIN number are divided in such a way that all the digits placed in a particular format indicate some sort of information.

Based on the GSTIN number, the GST state code for the jurisdiction of the GST number is as follows:

Sr. No State Name  Applied State Code
1 Jammu and Kashmir 1
2 Himachal Pradesh 2
3 Punjab 3
4 Chandigarh 4
5 Uttaranchal 5
6 Haryana 6
7 Delhi 7
8 Rajasthan 8
9 Uttar Pradesh 9
10 Bihar 10
11 Sikkim 11
12 Arunachal Pradesh 12
13 Nagaland 13
14 Manipur 14
15 Mizoram 15
16 Tripura 16
17 Meghalaya 17
18 Assam 18
19 West Bengal 19
20 Jharkhand 20
21 Odisha 21
22 Chattisgarh 22
23 Madhya Pradesh 23
24 Gujarat 24
25 Daman and Diu (Recently added because of merged union territory) 25
26 Dadra and Nagar Haveli 26
27 Maharashtra 27
28 Andhra Pradesh (State code before the new states were formed) 28
29 Karnataka 29
30 Goa 30
31 Lakshwadeep 31
32 Kerala 32
33 Tamil Nadu 33
34 Puducherry 34
35 Andaman and Nicobar Islands 35
36 Telangana 36
37 Andhra Pradesh (Recently added because of the new state) 37
38 Ladakh (Recently added because of the new state) 38

*Please note: The state code of Daman and Diu is mentioned as 25, however, post 26th January 2020, the state code is now as 26, in line with Dadra and Nagar Haveli, post their merger.

How to find the correct GST Jurisdiction for your business?

As mentioned above, it is of utmost importance to ensure you are entering the correct jurisdiction when filing for your GST returns and taxes. Entering an incorrect jurisdiction code can lead to consequences and penalties. This is going to mention how to know your jurisdiction in your GST.

To find the correct jurisdiction for your business, follow the following steps mentioned:

  • While you are registering for your business on the GST Portal, it is important to know the state code that your business lies in. Ensure when registering for the business, you have entered the latest state code in case of any changes.
  • Post that, you can also look up the jurisdiction of your state on the GST portal of your state. Each state has all the information you need right from the local level to the taluka level and even the district. Once you enter the pin code, all the relevant information will be shown to you.
  • In case you want to know the jurisdiction at the central level, then you can look up the same information on the central GST website and get all the information needed for your business registration.
  • The CBIC has a dedicated website for businesses and individuals especially to ‘know your jurisdiction’. You can simply enter your state code, pin code and all the information will be out in front of you.

This website can be used not only for central jurisdiction but also for state jurisdiction. It’s a one-stop shop for all the information that is needed for the same.