GST State Code List 2026: Special Focus on 27 GST State Code
In the fast-evolving world of Indian taxation, staying updated is the key to a smooth business journey. As we move into 2026, the Goods and Services Tax (GST) remains the backbone of our economy. Whether you are a small startup or a growing enterprise, understanding the gst state code list is non-negotiable for compliance.
This comprehensive guide is curated by experts Nikhil Rajarshi and Govind S. Jethani from Startup Portal Business Services, who bring over 8 years of deep experience in taxation and business services. We will simplify everything you need to know about the gst state code, with a special look at the powerhouse of Indian trade: Maharashtra.
What Is a GST State Code?
A gst state code is a unique two-digit number assigned to every State and Union Territory (UT) in India. This code is not just a random number; it forms the first two digits of your 15-digit Goods and Services Tax Identification Number (GSTIN).
The team at Startup Portal Business Services explains that the state code in gst number helps the government:
- Identify where a business is registered.
- Track the movement of goods between states.
- Ensure the correct tax (CGST + SGST or IGST) is collected.
Complete GST State Code List for All Indian States and UTs
If you are looking for an all-state GST code reference, the table below provides the most updated GST state code list for 2026. This GST state code list is essential for error-free billing, smooth GST return filing, and hassle-free GST registration. It is a trusted resource frequently shared by Startup Portal Business Services to help businesses ensure accurate compliance from the very first step of GST registration.
27 GST State Code Explained (Maharashtra)
When we talk about the 27 gst state code, we are referring to Maharashtra. Being India’s financial hub, the maharashtra state code for gst is one of the most frequently used codes in the country.
- Maharashtra gst code: 27
- Why it matters: If your business is registered in Mumbai, Pune, Nagpur, or any other city in Maharashtra, your GSTIN will always start with 27.
- Tax Impact: For a supplier with gst 27 state code, any sale made within Maharashtra will attract CGST and SGST. If they sell to a buyer with gst state code 24 (Gujarat), they must charge IGST. Startup Portal Business Services specializes in helping Maharashtra-based businesses navigate these rules.
Importance of GST State Code in GST Registration
The state wise gst code is the foundation of your registration. Startup Portal Business Services highlights that choosing the wrong code during the application can lead to:
- Rejection of Application: The GST portal will flag a mismatch if your address and state code don’t align.
- Jurisdiction Issues: It determines which tax officer (State or Central) will handle your case.
- Multiple Registrations: If you have branches in both gst state code 29 (Karnataka) and gst state code 33 (Tamil Nadu), you must obtain separate GST numbers starting with those respective codes.
How to Identify GST State Code from GSTIN
Finding the state code in gst is very simple. Let’s look at the structure of a GSTIN as explained by Startup Portal Business Services:
- Example: 27AAACR1234A1Z5
- First 2 Digits (27): This is the gst state code (Maharashtra).
- Next 10 Digits: This is the PAN of the business.
- 13th Digit: Entity code (number of registrations in that state).
- 14th Digit: Default character “Z”.
- 15th Digit: Checksum digit.
So, just by looking at the first two numbers, you can easily tell how to find gst state code.
Use of GST State Code in Invoicing and Returns
The gst state code for invoicing is crucial for determining the “Place of Supply.”
- For Invoicing: You must mention your own state code and the recipient’s state code. If you are in Delhi (state code of delhi is 07) and your client is in Bangalore (gst state code for karnataka is 29), your invoice must show code 29 to apply IGST correctly.
- For Returns: When filing GSTR-1, you categorize sales based on the recipient’s gst code list. A mistake here means the buyer won’t get their Input Tax Credit (ITC).
Common Errors While Using GST State Codes
Even seasoned pros can make mistakes. Startup Portal Business Services advises watching out for these:
- Inter vs Intra Mismatch: Charging SGST/CGST on a transaction involving two different codes (e.g., selling from gst state code 23 to gst state code 36).
- Old Codes: Using old codes for merged UTs. Always use the gst state code list 2026 for accuracy.
- Typing Errors: Entering state code 27 in gst when it should have been 21 (Odisha) can lead to a legal notice and blocked ITC.
Conclusion
Understanding the gst state code system is vital for every business owner in India. From the 27 gst state code in Maharashtra to the 37 gst state code in Andhra Pradesh, these two digits ensure that the right tax reaches the right state government.
Startup Portal Business Services is here to ensure your compliance journey is seamless and error-free.
Ready to Get Your GST Registration Done Right?
Managing GST state codes can be tricky. A small error in your gst state code list selection can lead to legal notices or blocked tax credits. Let the experts at Startup Portal Business Services handle the technicalities for you. Whether you need a new GST registration, help with GSTR filing, or a compliance health check, our founders Nikhil Rajarshi and Govind S. Jethani are here to help.
Contact Startup Portal Business Services Today: +918975400253 / +917249645760