GST STATE CODE · SPECIAL CODE
GST state code 99: Centre Jurisdiction
GST state code 99 is Centre Jurisdiction. It is not a state: it is one of two special codes in the list, used where a registration does not belong to a single state or Union Territory. A GSTIN that starts with 99 carries this code in its first two digits, followed by the PAN, an entity number, the letter Z and a check character.
A GSTIN that starts with 99
A made-up example, to show where the state code sits: 99AAAPL1234C1Z3. It is not a real registration.
| CHARACTERS | IN THE EXAMPLE | WHAT IT IS |
|---|---|---|
| 1 and 2 | 99 | State code: Centre Jurisdiction |
| 3 to 12 | AAAPL1234C | The holder's PAN |
| 13 | 1 | Entity number: which registration this is under the same PAN in the state |
| 14 | Z | Always the letter Z |
| 15 | 3 | Check character, worked out from the first fourteen |
Common questions
- Which state has GST code 99?
- None. Code 99 is Centre Jurisdiction, a special code and not a state or Union Territory.
- What does 99 at the start of a GSTIN mean?
- The first two digits of a GSTIN are the state code, and 99 is Centre Jurisdiction. 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 99?
- 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.