Introduction
The GST state code zone wise list is a vital resource for businesses in India to ensure compliance under the Goods and Services Tax (GST) regime, effective since July 1, 2017. Each state and union territory (UT) is assigned a unique two-digit code, forming the first two digits of the 15-digit GST Identification Number (GSTIN), identifying the registration state (e.g., 10 for Bihar in Patna, 29 for Karnataka in Bangalore). Presenting these codes in a zone-wise table format with only state and code simplifies their use in invoicing, return filing, and company registration. This blog provides a detailed GST state code zone wise guide for 2025, listing codes and states/UTs in tables by North, South, East, West, Central, and North-East zones, their role in GST compliance, and how TaxQue streamlines the process.
Table of Contents
Understanding GST State Codes and Zone-Wise Tables
GST state code zone wise refers to the two-digit numerical codes assigned to each state and UT, integrated into the GSTIN to denote the taxpayer’s registration location. For instance, Bihar’s code is 10, Karnataka’s is 29, and Telangana’s is 36. Organizing these codes into zone-wise tables with just state and code enhances clarity for businesses in cities like Patna or Bangalore, aiding in jurisdictional identification, tax type determination (CGST, SGST, IGST), and compliance during company registration or multi-state operations. These tables ensure accurate tax calculations and proper revenue allocation.
GST State Code Zone Wise Tables for 2025
Below are the GST state code zone wise lists, presented in tables by geographical zones, listing only state/UT and code:
North Zone
| State/UT | Code |
|---|---|
| Jammu & Kashmir | 01 |
| Himachal Pradesh | 02 |
| Punjab | 03 |
| Chandigarh | 04 |
| Uttarakhand | 05 |
| Haryana | 06 |
| Delhi | 07 |
| Rajasthan | 08 |
| Uttar Pradesh | 09 |
South Zone
| State/UT | Code |
|---|---|
| Karnataka | 29 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman & Nicobar | 35 |
| Telangana | 36 |
| Andhra Pradesh | 37 |
East Zone
| State/UT | Code |
|---|---|
| Bihar | 10 |
| West Bengal | 19 |
| Jharkhand | 20 |
| Odisha | 21 |
West Zone
| State/UT | Code |
|---|---|
| Gujarat | 24 |
| Dadra & Nagar Haveli and Daman & Diu | 26 |
| Maharashtra | 27 |
| Goa | 30 |
Central Zone
| State/UT | Code |
|---|---|
| Chhattisgarh | 22 |
| Madhya Pradesh | 23 |
| Lakshadweep | 25 |
North-East Zone
| State/UT | Code |
|---|---|
| Sikkim | 11 |
| Arunachal Pradesh | 12 |
| Nagaland | 13 |
| Manipur | 14 |
| Mizoram | 15 |
| Tripura | 16 |
| Meghalaya | 17 |
| Assam | 18 |
| Ladakh | 38 |
Importance of GST State Codes in Compliance
The GST state code zone wise tables are critical for:
- GST Registration: The state code (e.g., 10 for Bihar) is embedded in the GSTIN during company registration in Patna, ensuring correct jurisdictional assignment.
- Invoicing: Codes determine whether CGST/SGST (intra-state, e.g., within Karnataka) or IGST (inter-state, e.g., Karnataka to Bihar) applies, preventing invoice errors.
- Return Filing: GSTR-1 and GSTR-3B use state codes to categorize transactions, ensuring accurate revenue distribution.
- E-Way Bills: State codes track inter-state goods movement, mandatory for consignments above ₹50,000.
- Jurisdiction: Codes help identify state or central jurisdictions, vital for compliance in multi-state operations.
How to Use GST State Codes in Business
To leverage GST state code zone wise tables effectively:
- Verify GSTIN: Check the first two digits of a GSTIN (e.g., 29 for Karnataka) against the tables to confirm the registration state on the GST portal.
- Determine Tax Type: Use codes to apply CGST/SGST for intra-state sales or IGST for inter-state transactions.
- File Returns: Ensure GSTR-1/3B reflects correct state codes to avoid mismatches.
- Find Jurisdiction: Use the CBIC portal with your GSTIN or PIN code (e.g., Bangalore’s 560001) to identify state/central jurisdiction.
- Company Registration: Include the correct state code during GST registration post-incorporation in Patna or Bangalore.
- Use TaxQue for seamless GST compliance.
Penalties for Incorrect State Code Usage
Errors in GST state code zone wise usage can lead to:
- Invoice Rejections: Incorrect codes (e.g., 10 instead of 29) disrupt input tax credits.
- Fines: ₹10,000 or the tax evaded amount (whichever is higher) for invalid GSTIN usage.
- Return Penalties: Up to ₹25,000 for mismatches in GSTR-1/3B due to wrong codes.
TaxQue simplifies GST state code zone wise compliance with expert support for GST registration, invoicing, and return filing. Visit TaxQue’s GST compliance guide or company registration services for tailored solutions.
FAQs
1. What is included in the GST state code zone wise tables?
The tables list two-digit GST state codes and corresponding state/UT names, organized by zones (e.g., 29 for Karnataka).
2. How do I find the GST state code for Patna?
Bihar’s GST state code is 10, listed in the East Zone table, verifiable on the GST portal.
3. Why are GST state codes important for company registration?
Codes ensure accurate jurisdictional assignment during GST registration, e.g., 29 for Bangalore-based companies.
4. What happens if I use an incorrect GST state code?
Errors can lead to invoice rejections, delayed tax credits, or penalties up to ₹25,000.
5. How does TaxQue help with GST state code zone wise compliance?
TaxQue offers tools for GSTIN verification, jurisdiction mapping, and return filing. Explore TaxQue’s compliance services.
Conclusion
The GST state code zone wise tables provide a clear, concise reference for businesses in India to ensure GST compliance. From codes like 10 for Bihar to 29 for Karnataka, these tables simplify invoicing, return filing, and company registration in cities like Patna or Bangalore. Platforms like TaxQue streamline GST state code zone wise compliance with expert tools and support. Use the tables, stay compliant, and grow your business seamlessly in 2025.
