While migrating to a GST registration or while going for a new registration, most businesses would have received the 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Knowing the structure of the GSTIN is crucial for a business - to ensure that one’s suppliers have quoted the correct GSTIN in their invoices, and also to ensure that one mentions their own GSTIN correctly in invoices to customers – as input tax credit is dependent on this due diligence.
The 15 digit ID comprises of – 2 digits signifying the state code; 10 digit PAN number; 1 digit signifying number of registrations; and 2 digits having default and checksum values.
GST State Code List of India
Thus, it is important for businesses to know about the GST state code list, which form the first 2 digits of the GSTIN. This state code list under GST, is prescribed as per the Indian Censes of 2011, and is as follows:
|State code list under GST||State||State code list under GST||State|
|01||Jammu & Kashmir||19||West Bengal|
|07||Delhi||25||Daman & Diu|
|08||Rajasthan||26||Dadra & Nagar Haveli|
|17||Meghalaya||35||Andaman & Nicobar Islands|