GST State Code 09 — Uttar Pradesh
GST state code 09 is the code for Uttar Pradesh. Any GSTIN beginning with “09” was issued to a business registered in Uttar Pradesh under the Goods and Services Tax.
Where the code sits inside a GSTIN
A GSTIN is exactly 15 characters. The first two digits are the state code — 09 for Uttar Pradesh. Characters 3 to 12 are the PAN of the registered business, character 13 counts that PAN's registrations within the state (1–9, then A–Z), character 14 is the letter “Z” by default, and character 15 is a check digit computed from the first fourteen.
Worked example (fictitious PAN, valid structure and check digit):
09ABCDE1234F1ZY
Here 09ABCDE1234F1ZY reads as: registered in Uttar Pradesh, PAN ABCDE1234F, first registration for that PAN in the state, with a mathematically valid check digit. Do not invoice against example numbers — always verify the real GSTIN first.
GST administration in Uttar Pradesh
Uttar Pradesh, capital Lucknow, is large enough to span two CBIC zones — Lucknow and Meerut — with Commissionerates covering Kanpur, Agra, Ghaziabad, Noida and Varanasi. Noida's electronics and IT-services parks, Kanpur's leather industry, Agra's footwear cluster, Moradabad's brassware and Varanasi's silk weaving give code 09 a remarkably diverse taxpayer base.
Verify a Uttar Pradesh GST number
All GST state codes
| Code | State / Union Territory |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
Frequently asked questions
Which state has GST state code 09?
GST state code 09 belongs to Uttar Pradesh. Every GSTIN issued to a business registered in Uttar Pradesh begins with the digits 09.
Where does the state code appear in a Uttar Pradesh GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 09, the registration was issued in Uttar Pradesh. Characters 3–12 are the PAN of the business, character 13 is the entity number, character 14 is always “Z”, and character 15 is a checksum.
Is the GST state code the same as the state's vehicle or census code?
No. GST state codes follow the Indian Census 2011 numbering adopted by GSTN, which is different from RTO vehicle registration codes. Always use the two-digit GST code when filing returns or raising invoices.
What does it mean if my supplier's GSTIN does not start with 09 but they claim to operate from Uttar Pradesh?
It usually means the supplier is registered in a different state and supplies to Uttar Pradesh inter-state (IGST applies instead of CGST+SGST). If they invoice you claiming local registration with a mismatched state code, verify the GSTIN before paying — the place of supply affects your input tax credit.
Can one business have more than one GSTIN in Uttar Pradesh?
Yes. A business with multiple verticals or units in Uttar Pradesh can hold multiple GSTINs, all starting with 09 and sharing the same PAN — only the 13th character (entity number) differs. Search by PAN on GST Search to see every registration held by one PAN.