GST Registration, lesson 8 of 8
GST Registration by State: State Codes, Limits and Rules
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In short
GST is one tax, but registration is state by state: one GSTIN for each state you supply from. See the GST state code for all 36 states and UTs, and which states register at ₹10, ₹20 or ₹40 lakh.
GST is one tax across India, but registration under it is state by state. A GSTIN is tied to a PAN and a state. A company with an office in Mumbai and a warehouse in Bengaluru needs two GST registrations, one in Maharashtra and one in Karnataka, even though it is a single company with a single PAN.
Three things therefore depend on where your business is located:
- The registration limit. Most states require registration above ₹40 lakh of turnover for goods. Some apply ₹20 lakh, and four North-East states apply ₹10 lakh.
- The first two digits of your GSTIN. These are the state code, from 01 for Jammu and Kashmir to 38 for Ladakh.
- Who your GST officer is. It may be a Central or a State officer, depending on how your state has divided taxpayers.
The registration itself is the same everywhere. It is applied for online at gst.gov.in in Form GST REG-01. The step-by-step process is in our GST Registration guide.
GST registration limit in each state
The limit is measured on aggregate turnover: all supplies made under your PAN across India, including exempt supplies and exports, but excluding GST itself. It is not counted state by state. Which limit applies depends on the state you supply from. See also who must register for GST.
| Group | States and UTs | Goods only | Services, or goods and services |
|---|---|---|---|
| Most of India | All states and UTs not named below, including Jammu and Kashmir, Ladakh, Assam and Himachal Pradesh | ₹40 lakh | ₹20 lakh |
| Opted for the lower goods limit | Telangana, Puducherry, Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand | ₹20 lakh | ₹20 lakh |
| Special category under Section 22 | Manipur, Mizoram, Nagaland, Tripura | ₹10 lakh | ₹10 lakh |
Three points people often miss
- The ₹40 lakh limit is only for businesses that supply goods alone. One service line, even rent, brings the ₹20 lakh limit back. It also does not apply to ice cream, pan masala or tobacco products.
- Some businesses must register from the first rupee, wherever they are (Section 24): sellers of goods to another state; sellers through e-commerce platforms that collect TCS, with limited exceptions; casual taxable persons; and businesses liable under reverse charge.
- Services sold to another state do not, on their own, force registration while aggregate turnover stays under ₹20 lakh (₹10 lakh in the four special category states).
Below the limit, registering voluntarily is allowed. Many B2B companies do it from day one so that their customers can claim input tax credit. For the papers you will need, see GST registration documents.
GST state codes: all 36 states and UTs
Every GSTIN is 15 characters long: characters 1 and 2 are the state code, 3 to 12 the PAN, 13 the entity number for that PAN in that state, 14 is “Z” by default, and 15 is a check digit. So a GSTIN that starts with 27 is a Maharashtra registration. The same company's Karnataka GSTIN starts with 29 but carries the same PAN in characters 3 to 12. Each state's name below links to its company registration profile.
| Code | State or UT | Type |
|---|---|---|
| 01 | Jammu and Kashmir | UT |
| 02 | Himachal Pradesh | State |
| 03 | Punjab | State |
| 04 | Chandigarh | UT |
| 05 | Uttarakhand | State |
| 06 | Haryana | State |
| 07 | Delhi | UT |
| 08 | Rajasthan | State |
| 09 | Uttar Pradesh | State |
| 10 | Bihar | State |
| 11 | Sikkim | State |
| 12 | Arunachal Pradesh | State |
| 13 | Nagaland | State |
| 14 | Manipur | State |
| 15 | Mizoram | State |
| 16 | Tripura | State |
| 17 | Meghalaya | State |
| 18 | Assam | State |
| 19 | West Bengal | State |
| 20 | Jharkhand | State |
| 21 | Odisha | State |
| 22 | Chhattisgarh | State |
| 23 | Madhya Pradesh | State |
| 24 | Gujarat | State |
| 26 | Dadra and Nagar Haveli and Daman and Diu | UT |
| 27 | Maharashtra | State |
| 29 | Karnataka | State |
| 30 | Goa | State |
| 31 | Lakshadweep | UT |
| 32 | Kerala | State |
| 33 | Tamil Nadu | State |
| 34 | Puducherry | UT |
| 35 | Andaman and Nicobar Islands | UT |
| 36 | Telangana | State |
| 37 | Andhra Pradesh | State |
| 38 | Ladakh | UT |
Why some numbers are missing. 25 was Daman and Diu; it merged with Dadra and Nagar Haveli (26) in 2020. 28 belonged to undivided Andhra Pradesh before 2014. 97 (Other Territory) covers India's offshore areas, and 99 is reserved for Centre Jurisdiction. You will rarely see these on a new registration.
When your business operates in more than one state
One registration in each state. Section 25(1) of the CGST Act requires a separate registration in every state or UT from which you make taxable supplies, once you cross that state's limit or fall under compulsory registration. A branch office, warehouse or factory in a second state usually means a second GSTIN. Each GSTIN files its own returns.
Moving goods between your own branches is a supply. Under Schedule I, two GSTINs of the same PAN are treated as “distinct persons”. A stock transfer from your Pune warehouse to your Hyderabad branch therefore attracts IGST and needs an invoice, even though no customer is involved.
Common costs go through an Input Service Distributor. When head office receives services used by branches in several states, such as audit fees, software licences or advertising, the credit is passed on through an ISD registration. This has been mandatory since 1 April 2025.
Selling at a fair or exhibition in another state. You do not need a permanent registration there. Register as a casual taxable person instead. It is valid for up to 90 days, extendable once, and needs an advance deposit of the estimated tax.
More than one business in the same state. A company may take separate registrations for separate business verticals within one state (Section 25(2)), for example a manufacturing unit and a retail chain.
Central or State officer: who handles your GSTIN
Every state has two GST administrations, the Central (CBIC) and the State Commercial Tax or GST department. Each taxpayer is assigned to one of them for audit, scrutiny and most enforcement. Form GST REG-01 asks you to choose your State jurisdiction (the ward, circle or unit where your principal place of business falls) and your Central jurisdiction (commissionerate, division and range).
The GST Council agreed in January 2017 how taxpayers are shared:
| Annual turnover | Assigned to State | Assigned to Centre |
|---|---|---|
| Below ₹1.5 crore | 90% | 10% |
| ₹1.5 crore and above | 50% | 50% |
Within each state the GST system makes this allocation, and the registration shows which administration you report to. Either officer can act in most matters (cross-empowerment under Section 6), but notices for scrutiny and audit come from the one you are assigned to.
Questions people ask
My company is registered in Delhi, but I run the business from Gurugram. Which state's GST applies?
GST follows the place you supply from, not the registered office. If your Gurugram office is where you invoice from, you need a Haryana GSTIN (code 06). A Delhi GSTIN (07) is needed only if you also supply from Delhi.
Can one GSTIN cover the whole of India?
No. A GSTIN is valid for one state or UT only. A single GSTIN can sell to customers in every state, but if you have a place of business in another state, that place needs its own registration.
I provide consultancy from Mumbai. Does the ₹40 lakh limit apply to me?
No. ₹40 lakh is only for businesses that supply goods alone. For services in Maharashtra, the limit is ₹20 lakh of aggregate turnover.
I am in Tripura and sell only within the state. When must I register?
Once aggregate turnover crosses ₹10 lakh. Tripura, Manipur, Mizoram and Nagaland have the lowest limit in India.
Can I register GST at a co-working space or virtual office?
Yes, if you can show proof of the premises: a rent or leave-and-licence agreement, a no-objection letter from the owner, and a utility bill. The officer may verify the address in person, so the space must actually be available to you. See registered office address rules.
How fast is GST registration now?
Under Rule 14A, in force from 1 November 2025, small applicants can opt for registration within 3 working days of the ARN. It needs Aadhaar authentication and a self-declared B2B output tax of up to ₹2.5 lakh a month. Other applications are approved within 7 working days, or 30 days if physical verification is ordered.
Sources
- CGST Act, 2017: Sections 6, 22, 24, 25 and 27, and Schedule I.
- Notification 10/2019-Central Tax: the ₹40 lakh limit for goods suppliers and the states excluded from it.
- Notification 18/2025-Central Tax: Rule 14A, 3-day registration.
- GST Council, 9th meeting (16 January 2017): division of taxpayers between Centre and States.
- GST portal: gst.gov.in.
This page explains the law in simple words, for learning. It is not legal advice. Rules, fees and due dates change, so check the official source before you file. Spotted an error? Tell us on WhatsApp, and the page will be corrected.
