02 April 2019

List of State Code used in GSTIN Structure:

List of State Code used in GSTIN Structure:

Following is list of State Code shown in first two digit in 15 Character GSTIN 

 

STATE NAME

STATE CODE

JAMMU AND KASHMIR

1

HIMACHAL PRADESH

2

PUNJAB

3

CHANDIGARH

4

UTTARAKHAND

5

HARYANA

6

DELHI

7

RAJASTHAN

8

UTTAR PRADESH

9

BIHAR

10

SIKKIM

11

ARUNACHAL PRADESH

12

NAGALAND

13

MANIPUR

14

MIZORAM

15

TRIPURA

16

MEGHLAYA

17

ASSAM

18

WEST BENGAL

19

JHARKHAND

20

ODISHA

21

CHATTISGARH

22

MADHYA PRADESH

23

GUJARAT

24

DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)

26*

MAHARASHTRA

27

ANDHRA PRADESH(BEFORE DIVISION)

28

KARNATAKA

29

GOA

30

LAKSHWADEEP

31

KERALA

32

TAMIL NADU

33

PUDUCHERRY

34

ANDAMAN AND NICOBAR ISLANDS

35

TELANGANA

36

ANDHRA PRADESH (NEWLY ADDED)

37

LADAKH (NEWLY ADDED)

38

01 April 2019

Understanding meaning and structure of GSTIN number

Understanding meaning and structure of GSTIN number

    GSTIN is acronym of  Goods and Service Tax Identification Number issued to all persons registered under Goods and Service Tax Act, 2017 and its allied Act. It is PAN (Permanent Account Number) based unique identification number allotted to every persons registered under GST Acts.

    It is a 15 digit number structured as NNAAAAA0000AXZ0, which can be explained in three parts:

i) first two digits 'NN' are numerical, representing the state code in which the business is registered. A person may have business in more then one state, he will have to apply for registration in all states where he is carrying business. He will be alloted seperate GSTIN for all states and state 

ii) next ten digit AAAAA0000A represent PAN of registered person, thus 3rd to 12th digit are PAN of he person.

iii) 13th number indicates the serial number of business registered by the person in a particular state. If a person has more then one business segment and he keeps separate account of different business segments. He has a option to apply for different GSTIN for all such different business segments. In case of first registration, the 13th digit will be 1, for the next registration it will be 2, 3, ........upto 9. After digit 9, the 13th digit of GSTIN is represented by Alphabetic A to Z.  The 14th Digit is Z and the last and fifteenth digit is check digit represented by number 1 to 9.

    To obtain GSTIN, the person has to apply for registration on GST portal at https://www.gst.gov.in


List of State Code used in GSTIN Structure

 Understanding meaning and structure of PAN number