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GST State Code 31: Lakshadweep

Every GSTIN registered in Lakshadweep starts with 31. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
31
State / UT
Lakshadweep
Type
Union Territory without legislature
Capital
Kavaratti
Local (intra-State) supply
CGST + UTGST
Supply to another state
IGST

How 31 appears in a GSTIN

  • Digits 1–2 (31): the state code, which shows the registration is in Lakshadweep.
  • Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
  • Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
  • Character 14: "Z" by default.
  • Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.

Check if a GSTIN is from Lakshadweep

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Enter a 15-character GSTIN.

Good to know about code 31

Lakshadweep is an island Union Territory without a legislature. Local supplies carry CGST + UTGST. Its nearest mainland trading partner is Kerala (32), and supplies between the two are inter-State.

CGST, SGST/UTGST or IGST for Lakshadweep

Compare the supplier's state code with the place of supply. If both are 31, the supply is intra-State and the rate is split as CGST + UTGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.

Lakshadweep shares no land border with another state, so every supply to a buyer outside Lakshadweep is inter-State and carries IGST.

Not sure where the place of supply is? Use the place of supply calculator, or let the GST invoice generator pick the tax head from both GSTINs.

Frequently Asked Questions

Which state has GST state code 31?
31 is the GST state code of Lakshadweep. Every GSTIN registered in Lakshadweep begins with the digits 31.
What is the GST state code of Lakshadweep?
The GST state code of Lakshadweep is 31. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 31 mean the business is in Lakshadweep?
It means the registration belongs to Lakshadweep. A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Lakshadweep?
When the supplier is registered in Lakshadweep and the place of supply is also Lakshadweep, the supply is intra-State, so the rate is split as CGST + UTGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Lakshadweep to another state?
When the place of supply is in a different state or Union Territory from the supplier's registration, the supply is inter-State and IGST is charged at the full rate.
Is Lakshadweep a state or a Union Territory under GST?
Lakshadweep is a Union Territory without a legislature, so Union Territory GST (UTGST) is levied in place of SGST.
Can one business have more than one GSTIN starting with 31?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 31 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + UTGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 31 ever changed?
No. 31 has been the code for Lakshadweep since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.

Related Tools

GSTIN Validator
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