The Goods and Services Tax (GST) code for Uttar Pradesh (UP) is 09.
This two-digit numerical code is a fundamental part of the Goods and Services Tax Identification Number (GSTIN) assigned to every registered taxpayer in India. It serves to uniquely identify the state or Union Territory where a business is registered under the GST framework, ensuring clarity and proper jurisdictional assignment for tax purposes.
Understanding GST State Codes
GST state codes are standardized numerical identifiers critical for tax administration within India's GST system. Each state and Union Territory has a unique code, which forms the initial part of a GSTIN. This standardization facilitates the identification of a taxpayer's principal place of business and ensures seamless interstate transactions and tax compliance.
For Uttar Pradesh, the designated GST state code is 09.
| State/Union Territory | GST State Code |
|---|---|
| Uttar Pradesh (UP) | 09 |
Importance and Structure in GSTIN
The GSTIN is a 15-digit alphanumeric identifier that incorporates various details about the taxpayer. Its structure is designed to provide comprehensive information, with the state code being the very first component:
- State Code (2 digits): The initial two digits denote the state or Union Territory where the taxpayer is registered. For any entity registered in Uttar Pradesh, this code will always be 09.
- PAN (10 characters): The subsequent ten characters are the Permanent Account Number (PAN) of the taxpayer, linking the GST registration to their income tax identity.
- Entity Code (2 digits): These two digits represent the number of registrations a taxpayer has obtained within a single state under the same PAN.
- Checksum Digit (1 character): The final character is an alphanumeric checksum digit, used for error detection and data validation.
For example, a hypothetical GSTIN for a business located in Uttar Pradesh might appear as 09ABCDE1234F1Z5. Here, the 09 immediately identifies the registration as being in Uttar Pradesh.
Accurate use of GST state codes is crucial for:
- Jurisdictional Clarity: Ensuring that tax remittances and filings are directed to the correct state government.
- Input Tax Credit (ITC): Facilitating the proper claim and verification of Input Tax Credit, especially for transactions between different states.
- Compliance and Auditing: Aiding tax authorities in efficient auditing and ensuring taxpayer compliance across states.
- Business Identification: Providing a quick and standardized way to identify the geographical location of a registered business entity.
For a complete reference of all GST state codes and their respective jurisdictions, you can consult official GST portals or reputable financial service providers online.
