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GST state codes

GST state code 23: Madhya Pradesh

Madhya Pradesh's GST state code is 23. Soybean from Malwa, auto parts from Pithampur and Chanderi saris are billed from GSTINs that start with 23.

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In short

Madhya Pradesh has GST state code 23, so every GSTIN registered there begins with 23. A local sale carries CGST and SGST; a sale to Maharashtra carries IGST. SimpleERP reads 23 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 23 at a glance

FieldValue
State code23
GSTIN prefix23 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesMaharashtra (27), Gujarat (24), Chhattisgarh (22)
Sample GSTIN (fictional)23AAACL1234A1ZH
Madhya Pradesh at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Madhya Pradesh: professional tax (state tax department). Verified .

What the code 23 means on a GSTIN

A GSTIN has 15 characters. Take the sample 23AAACL1234A1ZH, a made-up number with a valid check character. 23 is the state code for Madhya Pradesh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Madhya Pradesh. Z is the same on almost every GSTIN, while H is a check character worked out from the first 14, so a single wrong digit in 23AAACL1234A1ZH fails the check.

Madhya Pradesh sits in the middle of the country with five neighbours: Gujarat, Rajasthan, Uttar Pradesh, Chhattisgarh and Maharashtra. A Pithampur auto parts maker supplying plants in Pune or Sanand bills IGST, while a supply to an Indore workshop stays on CGST and SGST.

Intra-state or inter-state: which tax applies when the supplier is in Madhya Pradesh?

When a Pithampur auto parts maker supplies gear blanks to a workshop in Indore, supplier and place of supply are both in Madhya Pradesh, so the invoice carries CGST and SGST. When the maker ships to an assembler in Pune, the place of supply moves to Maharashtra and the whole tax becomes IGST; the same holds when the maker supplies a dealer in Silvassa, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.

SalePlace of supplyTax at 18%Tax on ₹2,20,000
A Pithampur auto parts maker supplies gear blanks to a workshop in IndoreMadhya Pradesh (23)CGST 9% + SGST 9%₹19,800 + ₹19,800
The maker ships to an assembler in PuneMaharashtra (27)IGST 18%₹39,600
The maker supplies a dealer in SilvassaDadra and Nagar Haveli and Daman and Diu (26)IGST 18%₹39,600
Assumes an 18% rate on a taxable value of ₹2,20,000 for Madhya Pradesh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Madhya Pradesh?

Yes. Madhya Pradesh levies professional tax on salaries, as notified; check the current slabs with the Madhya Pradesh tax department before you deduct it, since this page lists no Madhya Pradesh slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Madhya Pradesh amount once.

How SimpleERP reads the state from a GSTIN

You never type 23 or Madhya Pradesh on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 23AAACL1234A1ZH and SimpleERP shows Madhya Pradesh (23) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Maharashtra buyer fills Maharashtra (27); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Madhya Pradesh branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Madhya Pradesh branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Madhya Pradesh?

Madhya Pradesh uses GST state code 23. Every GSTIN registered in the state, from Indore and Bhopal to Jabalpur and Gwalior, starts with 23. Chhattisgarh, formed from it in 2000, has 22.

Is code 23 used for SGST or UTGST?

SGST. Madhya Pradesh is a state, so a sale within it carries CGST and SGST at half the rate each. UTGST is charged only in union territories without a legislature and does not apply in Madhya Pradesh.

Which code do I use for a customer in Madhya Pradesh?

Use the code in the buyer's GSTIN: 23 for Madhya Pradesh, 27 for Pune, 24 for Ahmedabad or Sanand. For a buyer without a GSTIN, use the state where the goods are delivered.

Does SimpleERP need me to pick Madhya Pradesh by hand?

No. SimpleERP fills the state from the customer's GSTIN, so a Pune buyer shows as Maharashtra (27) and the invoice moves every line to IGST. An Indore buyer's 23 keeps CGST and SGST. You set the state by hand only for buyers without a GSTIN.

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