Bihar: GST & labour compliance
Everything that is specific to Bihar (बिहार) for GST, professional tax and the Labour Codes — GST state code 10.
- GST state code
- 10
- Registration threshold — goods
- ₹40,00,000
- Registration threshold — services
- ₹20,00,000
- Composition limit (goods)
- ₹1.5 crore
- QRMP GSTR-3B due date
- 24th of the month after the quarter
- Professional tax
- Levied — see slabs
- Labour Welfare Fund
- Not deducted
- Labour Code notifications
- None tracked yet
GST in Bihar
A sale where the supplier and the place of supply are both in Bihar carries CGST plus SGST, split equally. A sale to a buyer in another state carries IGST instead, and that tax goes to the destination state.
Registration threshold
A business that supplies only goods can stay unregistered up to ₹40,00,000 of aggregate turnover. The higher limit is lost if you supply any taxable service, or deal in ice cream, pan masala or tobacco products; those businesses register at ₹20,00,000.
Inter-state sales of goods need registration from the first rupee, whatever the turnover. Use the registration checker for the other compulsory cases.
Composition scheme
Manufacturers, traders and restaurants in Bihar can opt for composition up to ₹1.5 crore of turnover. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.
Quarterly returns
Bihar is in the second QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 24th of the month after each quarter. Tax for the first two months of the quarter is still paid monthly by the 25th, through form PMT-06.
Reading a Bihar GSTIN
Every GSTIN issued in Bihar starts with 10. Characters 3 to 12 are the holder's PAN, the 13th counts registrations under that PAN in the state, the 14th is Z by default, and the 15th is a checksum. A GSTIN that starts with 10 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Bihar
Bihar charges professional tax on yearly income. The top slab is ₹2,500 a year once income passes ₹10,00,000, and the Constitution caps the total at ₹2,500 a year.
Per the Bihar Commercial Taxes schedule.
Register on the Bihar Commercial Taxes portal (biharcommercialtax.gov.in).
Labour Welfare Fund in Bihar
Bihar has no Labour Welfare Fund deduction for private-sector salaries. PF, ESI and professional tax apply as usual — only the 16 states with a fund listed in the LWF calculator deduct it.
Labour Code rules in Bihar
The four Codes are in force nationally from 21 November 2025. Procedures, forms and some thresholds depend on rules framed by each state.
Open the state tracker →Tools for Bihar
Frequently asked questions
What is the GST state code of Bihar?
10. Every GSTIN registered in Bihar begins with 10.
When is quarterly GSTR-3B due in Bihar?
QRMP taxpayers in Bihar file GSTR-3B by the 24th of the month after each quarter.
What is the GST registration limit in Bihar?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Bihar?
Yes. See the Bihar professional tax page for current slabs.
Is there Labour Welfare Fund in Bihar?
No. Bihar has no Labour Welfare Fund deduction for private-sector salaries.
Where do I track Bihar's Labour Code rules?
The state tracker has no verified notifications for Bihar yet. Open it to check the current status of all four Codes.