Gujarat: GST & labour compliance
Everything that is specific to Gujarat (गुजरात) for GST, professional tax and the Labour Codes — GST state code 24.
- GST state code
- 24
- 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
- Levied — see slabs
- Labour Welfare Fund
- ₹6 + ₹12 half-yearly
- Labour Code notifications
- None tracked yet
GST in Gujarat
A sale where the supplier and the place of supply are both in Gujarat 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 Gujarat 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
Gujarat 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 Gujarat GSTIN
Every GSTIN issued in Gujarat starts with 24. 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 24 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Gujarat
Gujarat charges professional tax on monthly income. The top slab is ₹200 a month once income passes ₹11,999, and the Constitution caps the total at ₹2,500 a year.
Paid by the 15th of the following month.
Register on the Gujarat Professional Tax portal or with the local municipal corporation.
Labour Welfare Fund in Gujarat
Gujarat runs a Labour Welfare Fund: ₹6 per employee from the employee and ₹12 from the employer each half-year, deducted in june and december.
By 15 July and 15 January.
Labour Code rules in Gujarat
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 Gujarat
Frequently asked questions
What is the GST state code of Gujarat?
24. Every GSTIN registered in Gujarat begins with 24.
When is quarterly GSTR-3B due in Gujarat?
QRMP taxpayers in Gujarat file GSTR-3B by the 22nd of the month after each quarter.
What is the GST registration limit in Gujarat?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Gujarat?
Yes. See the Gujarat professional tax page for current slabs.
Is there Labour Welfare Fund in Gujarat?
Yes. Gujarat deducts ₹6 per employee each half-year.
Where do I track Gujarat's Labour Code rules?
The state tracker has no verified notifications for Gujarat yet. Open it to check the current status of all four Codes.