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State-wise Guides

GST State Code and Jurisdiction for Lakshadweep

The GST state code for Lakshadweep is 31. This two-digit code is the first part of every GSTIN registered in Lakshadweep and identifies the state for GST purposes. GST State...

Written byTax & Compliance Expert, TaxClue
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State-wise Guides
Published
August 20, 2026
Last updated
Aug 20, 2026
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Last updated: August 2026Applies to: FY 2026-27Verified against: Government sources

GST State Code explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

The GST state code for Lakshadweep is 31. This two-digit code is the first part of every GSTIN registered in Lakshadweep and identifies the state for GST purposes.

GST State Code for Lakshadweep

StateLakshadweep
GST State Code31
CapitalKavaratti

How the code appears in a GSTIN

A GSTIN is a 15-character number. The first two digits are the state code — so every GSTIN issued in Lakshadweep begins with 31. The next ten characters are the PAN, followed by an entity code, a default digit and a checksum.

GST jurisdiction in Lakshadweep

  • Every taxpayer in Lakshadweep is assigned to either a Central or State GST jurisdiction (division, range and commissionerate)
  • You can find your jurisdiction on your GST registration certificate (REG-06) or by searching your GSTIN on the GST portal
  • Intra-state supplies in Lakshadweep attract CGST + SGST; inter-state supplies attract IGST

Staying compliant in Lakshadweep

Beyond this, every business operating in Lakshadweep needs to keep its core registrations and filings up to date:

  • GST registration and returns (the Lakshadweep state code is 31)
  • Shop & Establishment registration for the premises and staff
  • No professional tax in Lakshadweep, but PF/ESI apply where thresholds are met
  • Income-tax filing, TDS and proper bookkeeping

More Lakshadweep guides

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Quick recapKey facts & short answers

Key Facts About GST State Code

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the GST state code for Lakshadweep?

The GST state code for Lakshadweep is 31. Every GSTIN registered in Lakshadweep starts with 31.

How do I find my GST jurisdiction in Lakshadweep?

Check your GST registration certificate (REG-06) or search your GSTIN on the GST portal — it shows your central and state jurisdiction.

Start with the registrations the law requires, then add the ones that customers and lenders ask for.

— TaxClue Business Setup Desk

GST State Code: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in state wise guides are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end state wise guides support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in state wise guides are revised periodically, so it helps to review your obligations at the start of each financial year.

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Vivek Sharma Tax & Compliance Expert at TaxClue
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

The GST state code for Lakshadweep is 31. Every GSTIN registered in Lakshadweep starts with 31.

Check your GST registration certificate (REG-06) or search your GSTIN on the GST portal — it shows your central and state jurisdiction.

The first two digits of the 15-digit GSTIN are the state code (31 for Lakshadweep).

The capital of Lakshadweep is Kavaratti.

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