Filingo

GST STATE CODE · UNION TERRITORY

GST state code 31: Lakshadweep

GST state code 31 is Lakshadweep. A GSTIN that starts with 31 belongs to a registration in the Union Territory of Lakshadweep. The first two digits of every GSTIN are the state code, followed by the 10-character PAN, an entity number, the letter Z and a check character.

A GSTIN that starts with 31

A made-up example, to show where the state code sits: 31AAAPL1234C1ZP. It is not a real registration.

CHARACTERSIN THE EXAMPLEWHAT IT IS
1 and 231State code: Lakshadweep
3 to 12AAAPL1234CThe holder's PAN
131Entity number: which registration this is under the same PAN in the state
14ZAlways the letter Z
15PCheck character, worked out from the first fourteen

Common questions

Which state has GST code 31?
Lakshadweep. Every GSTIN registered in Lakshadweep starts with 31.
What does 31 at the start of a GSTIN mean?
The first two digits of a GSTIN are the state code, and 31 is Lakshadweep. The next ten characters are the holder's PAN, then an entity number, the letter Z and a check character worked out from the first fourteen.
How do I check a GSTIN that starts with 31?
Recalculate the check character from the first fourteen characters. The free Filingo validator does this for one number or a whole pasted column, so one mistyped character is caught.

Check a GSTIN, or a whole column of them

The validator recalculates the check character, so one mistyped character is caught. Free, and nothing is sent anywhere.

Open the validator

All GST state codes →Code 30: Goa →Code 32: Kerala →