{"id":749,"date":"2021-03-03T05:09:40","date_gmt":"2021-03-03T05:09:40","guid":{"rendered":"https:\/\/www.gstrobo.com\/blog\/?p=749"},"modified":"2022-03-22T13:36:30","modified_gmt":"2022-03-22T13:36:30","slug":"gst-state-code-list","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/blog\/gst-state-code-list\/","title":{"rendered":"GST State Code List"},"content":{"rendered":"\n

GST state code list is a numeric code that represents the state and union territories of India. In this blog, we will cover the GST state code list. <\/p>\n\n\n\n

Why GST State Code List Was Introduced?<\/strong> <\/h2>\n\n\n\n

GST State code list was introduced under GST to reduce the error that may happen due to spelling error while writing state code alphabetically. Moreover, IRP<\/a> will not authenticate any e-invoice with the wrong information. So, short and simple numerical codes eliminate even the minute chance of error at the time of reporting invoices and GST Returns<\/a>. <\/p>\n\n\n\n

GST State Code Applicability<\/strong> <\/h2>\n\n\n\n

GST state code list is applicable on the following <\/p>\n\n\n\n

  1. GSTIN of a taxpayer:<\/strong> The first two code of the GSTIN consist of state code for instance <\/li><\/ol>\n\n\n\n

    GSTIN\u202f11<\/strong>ABPPM0133T1Z9, here 11 is the state code of Sikkim. <\/p>\n\n\n\n

    1. Place of Supply:<\/strong> GST state code list helps in determining the place of supply and determining whether CGST and UTGST\/SGST will be applicable or IGST on the supplied goods. <\/li><\/ol>\n\n\n\n

      Let us understand this with an example <\/p>\n\n\n\n