This article will help you to understand what is jurisdiction under GST and the state codes

Despite a centralized registration on a single GST portal civil jurisdiction have been set up under GST. Similar to Income Tax jurisdiction is a defined geographical area or managed by the tax authorities to carry out adjudication of such assigned taxpayer.

Setting up of jurisdiction helps in smooth administration of the tax systems.

Jurisdiction are formed based on the starting alphabet of taxpayer’s name in the area or based on the pin code.

• As a business owner you must know what is your jurisdiction while applying for GST registration and filing appeals because you have to fill the range circle or area of your jurisdiction in that application form.

• Government made it easy e as you can find your jurisdiction on the CBIC website.

State codes are the number assigned to every state or union territory which is very important for GSTR1 filing. There are a total of 38 codes under GST. You can easily identify state codes from the first two digit of GSTIN number

Here is the list of all the state codes :

you can check these state codes for GST Return filing or for finding out which number depicts which state.

If you have any query related to this or any other accountancy fundamental write it down in comment section we will respond you in no time .

Manoj Kumar

Mr. Manoj Kumar, a commerce graduate from University of Delhi & an exceptional mentors of computerized accounting learning, has an overall experience of near about half of decades in computerized accountancy. With his strong hold on Accounting Software.