Odisha GST Code & Compliance Guide

Introduction

Imagine you’re a handicraft exporter in Puri, shipping exquisite Pattachitra art worldwide. Life’s good—until a ₹10 lakh order gets stuck because your GST number has an error. The culprit? A mismatched PAN-GST linkage or an incorrect Odisha GST code.

The Goods and Services Tax (GST) is a game-changer in India’s taxation system, streamlining multiple indirect taxes into one unified tax. If you are a business operating in Odisha, understanding the Odisha GST Code and compliance requirements is crucial to avoid penalties and ensure seamless operations.

Fear not! This guide is your Konark wheel to navigate Odisha’s GST rules. From decoding the state code to PAN linkage, we’ll cover compliance, penalties, and pro tips to keep your business sun-temple-solid.

What Is the Odisha GST Code?

The Odisha GST State Code is 21. This two-digit code is part of the 15-digit GSTIN (Goods and Services Tax Identification Number) assigned to businesses registered under GST in Odisha.

The Odisha GST code is the two-digit state identifier (21) embedded in every GSTIN issued to businesses operating in the state. 

Understanding the GSTIN Structure:

Each GSTIN follows a standardised format:

• First two digits: State code (Odisha = 21)
• Next ten digits: PAN of the business entity
• Thirteenth digit: Entity number (within PAN holders)
• Fourteenth digit: Always ‘Z’
• Fifteenth digit: Checksum character

For example, a business registered in Odisha will have a GSTIN like 21ABCDE1234F1Z5.

Why it matters:

• Legal Compliance: Mandatory for turnover exceeding ₹40 lakh (goods) or ₹20 lakh (services).
• Input Tax Credit (ITC): Claim credits on purchases.
• Inter-State Sales: Required for transactions beyond Odisha.

Did you know?

Odisha saw a 12% rise in GST registrations last fiscal year, driven by MSMEs in Bhubaneswar and Rourkela (CBIC Data).

How to Apply for a GST Number in Odisha

Step-by-Step GST Registration Process:

1. Visit the GST Portal
2. Click on ‘Register Now’ and select ‘New Registration’
3. Fill Part A: Enter your PAN, mobile number, and email ID
4. OTP Verification: Enter the OTP received on your phone and email
5. Fill Part B: Provide business details, documents, and bank information
6. Upload Documents: Required documents include:
   • PAN Card
   • Aadhaar Card
   • Business registration proof
   • Address proof
   • Bank account details
7. Submit and Receive ARN: After verification, you will get an Application Reference Number (ARN)
8. GSTIN Issued: Once approved, you’ll receive the GSTIN within 3-7 days

Pro Tip: Use RegisterKaro’s GST registration service to avoid rejections.

GST Filing and Compliance Requirements in Odisha

Businesses must adhere to timely GST filing and compliance norms to avoid penalties.

Key Compliance Requirements:

• Monthly/Quarterly Filing: GSTR-1, GSTR-3B, and GSTR-4 based on turnover

1. GSTR-1 (Sales): Due by the 11th of the next month.
2. GSTR-3B (Summary): Due by the 20th/22nd/24th (based on turnover).

• Annual Filing: GSTR-9 (Annual Return) for businesses with turnover above Rs. 2 crore. File by December 31.
• E-Invoicing: Mandatory for businesses with turnover above Rs. 10 crore
• E-Way Bill: Required for inter-state and intra-state goods movement above Rs. 50,000
• Reverse Charge Mechanism (RCM): If applicable, pay GST on purchases from unregistered suppliers

Odisha-Specific Rules:

• Special provisions for mineral and mining industries.
• Composition scheme for turnover < ₹1.5 crore (goods) or ₹50 lakh (services).

Penalties for Non-Compliance in Odisha

Non-compliance can lead to severe penalties, including:

• Late Filing Penalty: ₹50 per day (₹20 for NIL return)
• Incorrect Return Filing: 10% of tax due (minimum ₹10,000)
• Fraudulent Evasion: 100% of tax due + possible imprisonment
• Failure to Register: Up to 10% of the tax due or ₹10,000 (whichever is higher)

Did you know?

Odisha GST officers issued ₹220 crore in penalties last year for mismatched GSTR-1 and GSTR-3B filings.

How to Verify Odisha GST Numbers

To verify an Odisha GST number:

1. Visit the GST Search Tool
2. Navigate to ‘Search Taxpayer’ → Enter GSTIN starting with 21.
3. Check business name, status, and filing history.

Red Flags:

• Inactive/Cancelled status.
• Address mismatch with registered office.

Conclusion

Mastering Odisha’s GST code and compliance is like navigating the Chilika Lake—challenging but rewarding. From Bhubaneswar’s startups to Cuttack’s traders, a GST-compliant business thrives with credibility and savings.

Staying compliant with Odisha GST regulations is essential for smooth business operations. Whether you’re registering for GST, filing returns, or verifying GST numbers, following these steps ensures legal compliance and avoids unnecessary penalties. If you need assistance with GST registration, compliance, or filing, RegisterKaro is here to help!

Frequently Asked Questions (FAQs)

1. What is the GST state code of Odisha?

The GST state code of Odisha is 21. This code is used as the first two digits in the GSTIN of businesses registered in Odisha.

2. What is the GSTIN number of Odisha?

There is no single GSTIN number for Odisha. Each registered taxpayer in Odisha has a unique GST Identification Number (GSTIN) that follows the format 21XXXXXXXXXXXXX (where 21 represents Odisha).

3. What is the GST state code?

The GST state code is a two-digit numerical code assigned to each state in India under GST. It is the first two digits of every GSTIN and helps identify the state in which a business is registered.

4. What is the 15-digit GST code?

A 15-digit GSTIN (Goods and Services Tax Identification Number) is assigned to each registered taxpayer in India. The format is:

• First two digits – State code
• Next ten digits – PAN of the business
• Thirteenth digit – Entity code
• Fourteenth digit – Default “Z”
• Fifteenth digit – Checksum digit

For example, an Odisha-based business will have a GSTIN like 21XXXXXXXXXXXXZ.

5. How to find the GST code?

You can find your GST code by:

• Checking your GST registration certificate
• Using the GST portal (https://www.gst.gov.in/)
• Looking at any tax invoice issued by the registered business

6. Which state code is 23?

The GST state code 23 corresponds to Madhya Pradesh.