GST State Code List & Directory
Instant search and reference for all 38 official 2-digit GST state codes in India used in invoices and GSTIN numbers.
| GST Code | State / Union Territory Name | Classification | Capital / Headquarter | GSTIN Example |
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Understanding 2-Digit GST State Codes in India
Every 15-digit Goods and Services Tax Identification Number (GSTIN) begins with a **unique 2-digit State Code** assigned based on the Indian Census 2011 directory. These codes are critical for determining whether a supply is **Intra-State** (CGST + SGST) or **Inter-State** (IGST) under the Place of Supply rules.
Frequently Asked Questions on GST State Codes
What is the GST code for Center Jurisdiction or OIDAR services?
Code 99 is assigned for Center Jurisdiction and foreign Online Information Database Access and Retrieval (OIDAR) service providers located outside India supplying to non-taxable online recipients.
Statutory Legal Framework & Compliance Guidelines (Gst State Code Finder)
In the Indian taxation ecosystem administered by the Central Board of Direct Taxes (CBDT) and the Goods and Services Tax Network (GSTN), strict compliance with statutory calculation rules is mandatory under the Central Goods and Services Tax (CGST) Act, 2017.
Taxpayers, chartered accountants, CFOs, and small business owners must ensure that every claim, deduction, tax rate calculation, and return reconciliation strictly matches the prescribed standard operating procedures. Miscalculations or delayed compliance lead to automated system notices, interest under statutory provisions, and potential disallowance of credits.
Step-by-Step Practical Calculation Guide
- Identify Taxable Base / Gross Turnover: Determine the exact gross receipts, gross salary, invoice turnover, or capital transaction value for the applicable financial year.
- Apply Eligible Exemptions & Thresholds: Deduct standard statutory exemptions, non-taxable allowances, threshold limits, or basic cost indexation where applicable.
- Compute Net Tax Liability: Calculate the applicable progressive tax slab or flat statutory rate, accounting for relevant cess (4% Health & Education Cess) or applicable surcharges.
- Reconcile with Portal Records: Cross-verify computed amounts with official government portal filings before submitting ITR or GST returns to prevent automated mismatch notices.
Top Compliance Mistakes to Avoid
- • Claiming Disallowed Items: Attempting to claim deductions or input credits barred under statutory provisions (such as blocked credits or expired time limits).
- • Ignoring Due Dates: Delaying payments beyond the 20th of the month or prescribed quarterly advance tax deadlines, which immediately triggers mandatory interest accruals.
- • Data Mismatches: Discrepancies between internal accounts, Form 26AS/AIS/TIS records, and GSTR-2B automated statements.
- • Incomplete Record Keeping: Failure to retain statutory invoices, payment proofs, and challan acknowledgments for the minimum statutory period of 6 to 8 years.
Direct Taxpayer Portal Access
Verify live taxpayer registration, return filing status, and challan receipts directly on official government servers.