Update utils.py
diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py
index 0bf1af5..84e5f3e 100644
--- a/erpnext/regional/india/utils.py
+++ b/erpnext/regional/india/utils.py
@@ -17,8 +17,8 @@
 			if doc.state in states:
 				doc.gst_state = doc.state
 
-		if doc.gst_state and doc.gstin != "NA":
+		if doc.gst_state:
 			doc.gst_state_number = state_numbers[doc.gst_state]
-			if doc.gst_state_number != doc.gstin[:2]:
+			if doc.gstin != "NA" and doc.gst_state_number != doc.gstin[:2]:
 				frappe.throw(_("First 2 digits of GSTIN should match with State number {0}")
-					.format(doc.gst_state_number))
\ No newline at end of file
+					.format(doc.gst_state_number))