## Special Category States and GST Portal
### Special Category States (SCS) under GST
Under Article 279A(4)(g), the GST Council recommends special provisions (like lower threshold for registration) for 'Special Category States'.
For GST purposes, the 11 Special Category States are:
| # | State | Mnemonic Letter |
|---|---|---|
| 1 | Arunachal Pradesh | AR |
| 2 | Assam | A |
| 3 | MIzoram | MI |
| 4 | MAnipur | Ma |
| 5 | MEghalaya | ME |
| 6 | Nagaland | N |
| 7 | Tripura | T |
| 8 | Sikkim | S |
| 9 | Jammu & Kashmir | KA |
| 10 | Himachal Pradesh | H |
| 11 | Uttarakhand | U |
Mnemonic: "AMI SHE TUMAAR MENKA" — captures Arunachal, Mizoram, Sikkim, Himachal, Tripura, Uttarakhand, Manipur, Meghalaya, Assam, Nagaland, J&K.
### Why It Matters
- Different threshold limits for registration (₹10 lakh / ₹20 lakh in some, instead of standard ₹20 lakh / ₹40 lakh).
- Different threshold for composition scheme.
- Note: For threshold limits under GST, only some of these (Mizoram, Manipur, Meghalaya, Nagaland, Tripura, Sikkim, Uttarakhand, Arunachal Pradesh) are treated as 'special category'. Detailed in Registration chapter.
### GST Common Portal
- Established by the Government for all GST-related services.
- URL: www.gst.gov.in
- Managed by GSTN (Goods and Services Tax Network).
- Services include: Registration, Return filing, Payment, Refund, e-Way Bill linkage, Notice/Order interface.
- Single portal nationwide — eliminates need to deal with multiple State portals.