Chhattisgarh: GST & labour compliance
Everything that is specific to Chhattisgarh (छत्तीसगढ़) for GST, professional tax and the Labour Codes — GST state code 22.
- GST state code
- 22
- Registration threshold — goods
- ₹40,00,000
- Registration threshold — services
- ₹20,00,000
- Composition limit (goods)
- ₹1.5 crore
- QRMP GSTR-3B due date
- 22nd of the month after the quarter
- Professional tax
- Slabs not published yet
- Labour Welfare Fund
- ₹15 + ₹45 half-yearly
- Labour Code notifications
- None tracked yet
GST in Chhattisgarh
A sale where the supplier and the place of supply are both in Chhattisgarh 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 Chhattisgarh 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
Chhattisgarh is in the first QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 22nd 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 Chhattisgarh GSTIN
Every GSTIN issued in Chhattisgarh starts with 22. 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 22 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Chhattisgarh
We have not published verified PT slabs for Chhattisgarh yet — most small states and union territories either levy no PT on salaries or administer it through the local body. Check the Chhattisgarh commercial tax department for the current position, or start from the state-wise professional tax calculator.
Labour Welfare Fund in Chhattisgarh
Chhattisgarh runs a Labour Welfare Fund: ₹15 per employee from the employee and ₹45 from the employer each half-year, deducted in june and december.
By 15 July and 15 January.
Labour Code rules in Chhattisgarh
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 Chhattisgarh
Frequently asked questions
What is the GST state code of Chhattisgarh?
22. Every GSTIN registered in Chhattisgarh begins with 22.
When is quarterly GSTR-3B due in Chhattisgarh?
QRMP taxpayers in Chhattisgarh file GSTR-3B by the 22nd of the month after each quarter.
What is the GST registration limit in Chhattisgarh?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Chhattisgarh?
We have not published verified PT slabs for Chhattisgarh yet. Check the Chhattisgarh commercial tax department for the current rules.
Is there Labour Welfare Fund in Chhattisgarh?
Yes. Chhattisgarh deducts ₹15 per employee each half-year.
Where do I track Chhattisgarh's Labour Code rules?
The state tracker has no verified notifications for Chhattisgarh yet. Open it to check the current status of all four Codes.