<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]<\/p>\nGST Code 25 \u2013 Former Daman and Diu Code<\/h3>\n
GST code 25<\/strong> was historically associated with Daman and Diu.<\/p>\nAfter the merger of Dadra and Nagar Haveli and Daman and Diu into one Union Territory, the merged territory is represented by GST code 26<\/strong>.<\/p>\nGST Code 28 \u2013 Historical Andhra Pradesh Code<\/h3>\n
GST code 28<\/strong> was associated with Andhra Pradesh before the state\u2019s reorganisation.<\/p>\nThe current GST codes are:<\/p>\n
\n- Telangana \u2013 36<\/li>\n
- Andhra Pradesh \u2013 37<\/li>\n<\/ul>\n
Therefore, GST code 37<\/strong> should be used for the current state of Andhra Pradesh.<\/p>\nGST Code 97 \u2013 Other Territory<\/h3>\n
GST code 97<\/strong> is classified as Other Territory<\/strong> in GST system records. It does not represent a regular Indian state or Union Territory.<\/p>\nGST Codes 96 and 99<\/h3>\n
Codes 96<\/strong> and 99<\/strong> may appear in certain GST or e-invoice master-data contexts for transactions involving other countries.<\/p>\nThey should not be included in the main state-wise GST code list or treated as regular GST state codes used at the beginning of standard Indian GSTINs.<\/p>\n
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<\/span>\n\t\t\t\tHow to Verify a GSTIN and Its State Code\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]<\/p>\nBefore entering a customer\u2019s or supplier\u2019s GSTIN in an invoice, verify that:<\/p>\n
\n- The GSTIN contains 15 characters.<\/li>\n
- The first two digits match the expected state or Union Territory.<\/li>\n
- The legal business name is correct.<\/li>\n
- The GST registration is active.<\/li>\n
- The principal place of business matches the available business details.<\/li>\n
- The GSTIN belongs to the intended customer or supplier.<\/li>\n<\/ol>\n
You can verify a GSTIN through the GST Portal\u2019s Search Taxpayer service. The service allows users to view publicly available registration information without logging in.<\/p>\n
Do not rely only on the first two digits. A valid-looking state code does not prove that the entire GSTIN is genuine or belongs to the intended party.<\/p>\n
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<\/span>\n\t\t\t\tWhat Happens If the Wrong GST State Code Is Used?\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]<\/p>\nUsing an incorrect state code or GSTIN can create problems across invoicing and GST reporting.<\/p>\n
Possible issues include:<\/p>\n
\n- The invoice may contain the wrong customer GSTIN<\/li>\n
- The transaction may be associated with the wrong state registration<\/li>\n
- The recipient may face difficulty reconciling the invoice<\/li>\n
- GST return records may not match the intended recipient<\/li>\n
- Input tax credit records may require correction or reconciliation<\/li>\n
- E-invoice or e-way bill details may fail validation<\/li>\n
- The supplier may need to amend, cancel or reissue the document, depending on the applicable process<\/li>\n
- Incorrect place-of-supply details may result in the wrong tax treatment<\/li>\n<\/ul>\n
The exact correction process depends on whether the mistake occurred in a normal invoice, e-invoice, e-way bill or GST return.<\/p>\n
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<\/span>\n\t\t\t\tCan the State Code in a GSTIN Be Changed?\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]<\/p>\nThe state code embedded in an existing GSTIN cannot ordinarily be edited and changed to another state.<\/p>\n
The GST state code is connected to the state in which that GST registration was obtained. The state declared during registration is not treated as an ordinary editable registration field. GST registration rules distinguish changes to the state from other correctable registration particulars.<\/p>\n
If a business permanently shifts from one state to another, it generally needs to:<\/p>\n
\n- Apply for a fresh GST registration in the new state.<\/li>\n
- Complete the applicable transition and compliance requirements.<\/li>\n
- Cancel the old GST registration when it is no longer required.<\/li>\n<\/ol>\n
Businesses should consult a qualified tax professional before cancelling or replacing an active GST registration.<\/p>\n
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<\/span>\n\t\t\t\tCan One Business Have Multiple GST State Codes?\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]<\/p>\nYes. A business can have multiple GSTINs with different state codes when it is registered in more than one state or Union Territory.<\/p>\n
For example, a company operating in Maharashtra, Karnataka and Delhi may have:<\/p>\n
\n- A GSTIN beginning with 27 for Maharashtra<\/li>\n
- A GSTIN beginning with 29 for Karnataka<\/li>\n
- A GSTIN beginning with 07 for Delhi<\/li>\n<\/ul>\n
Each GSTIN represents a separate state-wise GST registration.<\/p>\n
However, multiple branches within the same state do not automatically require different state codes because the state code remains the same. Whether separate registrations are required or voluntarily obtained within the same state depends on the applicable GST registration provisions.<\/p>\n
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<\/span>Frequently Asked Questions<\/span><\/h2>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t
How many active GST state codes are currently used in India?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
The active GST registration list includes codes assigned to India\u2019s states and Union Territories, along with code 97 for Other Territory. Historical codes such as 25 and 28 should not be counted as current state-registration codes.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Can a business use a GSTIN with a state code different from its registered business address?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
No. The first two digits of a GSTIN must correspond to the state or Union Territory where that particular GST registration is held. A business operating in another state generally requires a separate registration there, where applicable.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Is it mandatory to mention the GST state code on an invoice?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
The supplier\u2019s and recipient\u2019s GSTINs already contain their respective state codes. GST invoices may also require the state name, state code and place-of-supply details depending on the nature of the transaction and invoice requirements.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Can one PAN have multiple GSTINs with the same state code?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
Yes. A taxpayer may hold more than one GST registration under the same PAN within a state where separate registrations are permitted. Such GSTINs will have the same first two-digit state code but different entity identifiers.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
What should I do if the state code in a customer\u2019s GSTIN does not match their business address?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
Do not alter the GSTIN manually. Verify the complete GSTIN through the official GST Portal and confirm which registered place of business should be used for the transaction before issuing the invoice.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Can an incorrect GST state code affect input tax credit?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
Yes. If an incorrect GSTIN is entered, invoice details may not reach the intended recipient\u2019s GST records, which can cause reconciliation and input tax credit issues. The correction required depends on where and when the error is identified.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Why do some GST state code lists skip numbers such as 25 and 28?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
GST codes are not renumbered sequentially whenever states or Union Territories are reorganised. Codes 25 and 28 are historical, while the current codes for the merged Union Territory and present-day Andhra Pradesh are 26 and 37 respectively.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Is the buyer\u2019s GST state code always the same as the place of supply?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
No. The buyer\u2019s state code identifies the state of their GST registration, whereas place of supply is determined separately under GST rules. They may differ in transactions involving services, bill-to\/ship-to arrangements, SEZs or other special provisions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
How do GST state codes work for bill-to and ship-to transactions?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
In a bill-to\/ship-to transaction, the billing GSTIN, delivery location and legally determined place of supply may be different. The applicable tax cannot be selected only by comparing the supplier\u2019s and buyer\u2019s state codes.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
Do GST state codes change when a state or Union Territory is reorganised?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t
They may change when the government creates, divides or merges states or Union Territories. Existing and historical codes can continue appearing in old records, so businesses should use the current GST registration master for new transactions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n
[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/3″][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row full_width=\"stretch_row\" css=\".vc_custom_1785145816591{background-color: #4c3cce !important;}\"][vc_column] GST State Code List 2026: State-Wise Codes and Jurisdiction [vc_empty_space][vc_column_text] A GST state code is a two-digit number assigned to every Indian state and Union Territory for GST registration and identification. It appears as the [...]","protected":false},"author":9,"featured_media":38683,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"\n
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