Goods and Services Tax (GST) is a tax levied on the supply of goods and services in India. It is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
Under the GST regime, every registered person is assigned a unique identification number known as the GSTIN. The GSTIN is a 15-digit alphanumeric number that is based on the state code and a PAN number. The first two digits of the GSTIN represent the state code.
The GST state code list is a list of 37 codes that represent the states and union territories in India. Here is the list of GST state codes:
State/UTCodeJammu and Kashmir01Himachal Pradesh02Punjab03Chandigarh04Uttarakhand05Haryana06Delhi07Rajasthan08Uttar Pradesh09Bihar10Sikkim11Arunachal Pradesh12Nagaland13Manipur14Mizoram15Tripura16Meghalaya17Assam18West Bengal19Jharkhand20Odisha21Chhattisgarh22Madhya Pradesh23Gujarat24Daman and Diu25Dadra and Nagar Haveli26Maharashtra27Karnataka29Goa30Lakshadweep31Kerala32Tamil Nadu33Puducherry34Andaman and Nicobar Islands35Telangana36Andhra Pradesh37Other Territory97
The GST jurisdiction is the area over which a particular GST officer has the power to audit and assess the GST returns filed by a registered person. The jurisdiction is based on the location of the registered person's principal place of business.
Here are some FAQs on GST jurisdiction:
A. The GST jurisdiction determines the GST officer who will be responsible for auditing and assessing the GST returns filed by a registered person. It is important for a registered person to know the jurisdiction so that they can communicate effectively with the GST officer.
A. The GST jurisdiction is determined based on the location of the registered person's principal place of business. If a registered person has multiple places of business, the jurisdiction of the GST officer will be determined based on the place of business that is registered as the principal place of business.
A. A registered person can find out their GST jurisdiction by logging into the GST portal and navigating to the 'Services' tab. From there, they can click on 'User Services' and then click on 'View Additional Details'. The GST jurisdiction will be displayed on the screen.
A. Yes, the GST jurisdiction can be changed if the registered person changes their principal place of business. In such cases, the registered person must apply for a change in the GST registration certificate.
A. If a registered person files their GST returns in the wrong jurisdiction, the GST officer in that jurisdiction may reject the returns and initiate penalty proceedings. It is important for a registered person to file their GST returns in the correct jurisdiction to avoid any penalties.
The GST state code list and jurisdiction are important aspects of the GST regime. Every registered person must be aware of their state code and GST jurisdiction to ensure that they can communicate effectively with the GST officers and file their returns without any issues.
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