REFERENCE
GST state codes: the first two digits of a GSTIN
The first two digits of a GSTIN are the state code, for example 27 for Maharashtra, 29 for Karnataka, 07 for Delhi, 24 for Gujarat and 33 for Tamil Nadu. They are followed by the 10-character PAN, an entity number, the letter Z and a check digit. Code 97 is Other Territory and 99 is Centre Jurisdiction.
Common questions
- How is a GSTIN structured?
- Fifteen characters: two digits of state code, ten characters of the holder's PAN, one entity number for registrations under the same PAN in that state, the letter Z, and a check character calculated from the first fourteen.
- Why are there two codes for Andhra Pradesh?
- Code 28 was used before the state was reorganised and code 37 is used now. Similarly 25 was Daman and Diu before it merged with Dadra and Nagar Haveli under code 26.
- How do I check if a GSTIN is typed correctly?
- Recalculate the check character from the first fourteen characters. The free Filingo validator does this for one number or a whole pasted column, and the Google Sheets add-on does it with =GSTIN_VALID().
Check a GSTIN, or a whole column of them
The validator recalculates the check digit, so one mistyped character is caught. Free, and nothing is sent anywhere.