GST State Code List and Jurisdiction: 2025 Guide

The Goods and Services Tax system changed the way Indian businesses operate since July 2017, and by 2025, it’s become vital for every taxpayer and business to know the updated GST state code list and how jurisdiction works. Understanding these codes helps during GST registration, filing returns, tracking GST numbers, or resolving tax disputes. In this in-depth guide, you will find everything about GST state codes with updated lists, how GST jurisdiction is decided, why it matters, and practical advice straight from real-life Indian business experience.

What is the GST State Code List and Why is it Important in 2025?

The GST state code is a unique two-digit number allocated to every state and union territory in India. When you register for GST or see a GSTIN (Goods and Services Tax Identification Number), the first two digits always tell which state the registration belongs to. Correct use of these codes ensures compliance, smooth business transactions, and accurate tax payments.

For example, if your GSTIN starts with 27, it means business is registered in Maharashtra, 09 means Uttar Pradesh, and so on. GST jurisdiction determines which tax office or zone will handle your business GST matters.

How Does the GST State Code Feature in GSTIN and Returns?

Each GSTIN is a 15-digit code. The first two digits represent the state code. So, for Delhi (state code 07), GSTIN may start with 07 followed by PAN and other numbers. Entering the right state code is crucial during GST registration, e-invoicing, filing returns, and doing interstate transactions.

If your state code does not match the state mentioned in your business address, your GST application will be rejected.

Key Features and Highlights in 2025

• Complete table of GST state codes and latest union territory changes
• Clarity on determining jurisdiction for legal compliance
• Examples of common mistakes and ways to avoid them
• Ways to easily cross check GST state codes online
• Guidance on GST jurisdiction mapping using online portals

Did you know? As per the 2025 GST Council update, a new state code was allotted for Ladakh (38) due to recent bifurcations, and Daman and Diu is now merged with Dadra and Nagar Haveli (26).

People Also Ask

Q: Are GST state codes updated every year?
A: Not every year, but codes can change if new states or union territories are created or merged. Always check the latest government list.

Complete GST State Code List 2025

Below is the updated GST state code list valid in June 2025. Always verify this from the official GST portal for latest updates.

States like Andhra Pradesh have assigned codes for both before and after recent state division.

Pros and Cons of GST State Codes

Advantages:

• Helps in quick and accurate identification
• Works as a safeguard against GSTIN fraud
• Mandatory for online GST forms and e-Invoicing
• Enables statewise tax reporting and compliance

Disadvantages:

• Errors in state code can lead to registration rejection
• Some confusion for border districts or newly-formed territories
• Code changes require everyone to update internal accounting systems

Experts’ Insight: According to leading CA firms in India, 9 out of 10 GST registration issues in 2024-25 were due to incorrect state code usage. Always double-check while applying.

People Also Ask

Q: How to find your business’s correct GST state code?
A: Use your operational state as per the GST portal, and verify with latest list. Any mismatch in address and code leads to compliance risk.

What Does GST Jurisdiction Mean and Why Does it Matter?

GST jurisdiction refers to the administrative authority or zone within the GST department that manages your GST compliance. Your business is controlled and monitored by a GST officer assigned to specific zones, divisions, and circles based on your address and turnover.

• The Central GST (CGST) and State GST (SGST) authorities have divided states into GST zones.
• The correct jurisdiction is mandatory for physical verification, audits, and dispute resolution.

Example:
If your business is located in South Delhi, your GST returns and compliance are managed by the designated South Delhi GST Commissionerate.

Key Highlights of GST Jurisdiction in 2025

• Businesses can search their exact jurisdiction online using official GST portal
• Periodic reorganization of zones to improve efficiency
• Tied to business’s PIN code for faster allocation
• Digital intimation messages when jurisdiction changes happen

How to Check GST Jurisdiction Online in 2025?

• Visit the GST Portal
• Use the “Search Taxpayer” or “Know Your Jurisdiction” feature
• Enter your exact address or PIN code
• The portal displays Commissionerate, Range, Division

Pros and Cons of Jurisdiction Mapping

Pros:

• Easy legal interaction with GST officers
• Streamlined audits and inspections
• Faster tax dispute resolution
• Better region-specific support

Cons:

• Sometimes, businesses near boundaries may be uncertain
• Reallocation requires timely update in business master records
• Changes in boundaries may cause confusion for old GSTINs

People Also Ask

Q: How often are GST jurisdictions revised?
A: Typically, jurisdictions are reviewed biennially, but there can be ad hoc changes during government reorganizations or administrative reforms.

Did you know? In 2024 and 2025, several PIN code-level jurisdiction splits happened in Mumbai, Chennai, and Kolkata to manage the growing MSME base. Always check for latest jurisdiction notifications.

First-Hand Experience: Registering a New Business and Facing State Code Errors

When I registered my friend’s food startup in Pune in early 2025, we initially entered the wrong state code by mistake, selecting Andhra Pradesh instead of Maharashtra in the GST portal dropdown. The application was instantly flagged for mismatch between address and state code. After correcting to code 27 for Maharashtra, the process was seamless and GSTIN got generated in two days.

Takeaway:
Always note your official business district and verify code with GST portal list before filing. If you use online accounting solutions or marketplaces for GST, their automated checks help prevent such errors.

Marketplace Tip:

Many online tax marketplaces now offer instant comparisons between GST service providers with verified code matching tools, ensuring error free registration and jurisdiction selection.

How are GST Jurisdiction and State Code Assigned During Registration?

While filling the registration form, the system auto-assigns the jurisdiction based on your geo-location, PIN code, and business location. You can check and verify from suggested list or via Know Your Jurisdiction. In case of any doubts, you can appeal for correction.

Incorrect state code or jurisdiction can lead to delayed approval, misrouted notices, and compliance penalties in severe cases.

Comparison Table: Common GSTIN Prefixes and State Codes

This helps you instantly decode GST registration state by looking at GSTIN documents or invoices.

People Also Ask

Q: Will my GST state code change if business shifts to another state?
A: Yes. You must apply for cancellation of old GSTIN and fresh registration in the new state with updated code.

Expert View: Leading GST consultants now recommend using updated ERP software or e-invoicing solutions which auto fill correct GST state codes based on your address during invoicing and returns filing.

Key Features of GST State Code and Jurisdiction in 2025

• Single source of truth for tax administration
• Every GSTIN validated against state code and jurisdiction
• Division wise helpdesks to resolve taxpayer issues
• Many online platforms now offer instant code and jurisdiction validation before even filling forms
• Real-time updates on jurisdiction changes on the GST portal

Pros:

• Ensures compliance and faster processing
• Reduces manual errors with tech intervention
• Supports state wise performance reporting and tax analytics

Cons:

• Must keep up with regular changes if doing business in multiple states
• Dependent on government digital infrastructure for real time info

People Also Ask

Q: Where do I get the latest GST state code and jurisdiction list?
A: Check the official GST portal updated notifications page or your tax consultant for the latest PDF.

Comparison: GST State Code vs GST Jurisdiction

Online marketplaces for GST services now cross check both these in parallel to eliminate mismatch issues for new applicants.

Did you know? Latest 2025 GST compliance systems can auto fetch your jurisdiction using geotagging on your business premises photos at time of registration.

Practical Steps: Verifying GST State Code and Jurisdiction in Daily Business

1. Check GSTIN Prefix: Whenever you receive a new invoice from a supplier, check their GSTIN prefix to ensure transaction alignment.
2. Use the GST Portal: Always use the ‘Search Taxpayer’ or ‘Know Your Jurisdiction’ features to validate your business’s zone and authority.
3. Update Regularly: If your address changes, update on the GST portal, recheck state code, and apply for jurisdiction correction if needed.
4. Seek Professional Guidance: Online GST marketplaces and CA platforms offer free state code and jurisdiction checks before you apply for registrations or amendments.

People Also Ask

Q: What happens if tax is paid under wrong state code or to wrong jurisdiction?
A: This may lead to double taxation, demand notices, or refund delays. Always use verified GST codes and check jurisdiction.

TL;DR / Quick Recap

• GST state code is the first two digits of every GSTIN used for state-wise identification.
• GST jurisdiction is your business’s assigned administrative GST zone.
• Always check and update these using GST portal in 2025 for compliance.
• State codes or jurisdiction may change due to administrative reforms, new UTs, or state boundary changes.
• Using the latest online marketplaces or GST platforms helps avoid manual errors.

People Also Ask: FAQ

Q1: What is the GST state code for Telangana in 2025?
A: The GST state code for Telangana is 36.

Q2: How to find my business’s GST jurisdiction correctly?
A: Use the ‘Know Your Jurisdiction’ tool on the GST portal and enter your registered business address or PIN.

Q3: If I operate in multiple states, do I need separate GSTINs?
A: Yes. Register separately in each state with correct state code and local jurisdiction.

Q4: What to do if jurisdiction does not match my business address?
A: You need to file an amendment in the GST registration and update your correct address and jurisdiction.

Q5: Can my GST state code change due to creation of new states or UTs?
A: Yes, this will prompt the government to update the code. You need to amend your details as notified.

Q6: Does GST jurisdiction affect refunds or tax credits?
A: Yes, your jurisdictional officer processes these, so correct jurisdiction is vital for speedy claims.

For the most current and official information on GST state codes and jurisdiction, always refer to the Official GST Council Portal.

[Source: GST Council, Govt of India official portal, https://www.gst.gov.in/]