IRP error 2265: Recipient state code does not match the GSTIN

What the IRP says

Recipient GSTIN state code does not match with the state code passed in recipient details

Why it happens, in NIC's words

The state code passed and first two digits of the GSTIN passed in the Recipient details do not match.

What NIC says to do

In the Recipient details, first two digits of the GSTIN should match the state code passed.

NIC's wording, from its published list of IRP errors, as read on 1 October 2026.

In plain words

The state code in the buyer (recipient) details (BuyerDtls.Stcd) is not the same as the first two digits of the buyer GSTIN.

How to fix it

  1. Set the buyer's state code to the first two digits of the buyer GSTIN.
  2. This is the state of the buyer's registration, which is a separate field from the place of supply (BuyerDtls.Pos).
  3. On an export the buyer GSTIN is URP, and NIC expects the buyer's state code to be 96.

Can you catch it before you upload?

Partly. It compares the two when the buyer has a GSTIN. It does not test the state code 96 that NIC expects on an export, where the buyer is URP.

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