Puducherry: GST & labour compliance

GST in Puducherry

A sale where the supplier and the place of supply are both in Puducherry 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

Puducherry did not adopt the higher ₹40 lakh limit for goods, so a goods-only supplier must register at ₹20,00,000, the same as service providers.

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 Puducherry 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

Puducherry 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 Puducherry GSTIN

Every GSTIN issued in Puducherry starts with 34. 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 34 but fails the checksum was mistyped. Check one in the GSTIN validator.

Professional tax in Puducherry

We have not published verified PT slabs for Puducherry yet — most small states and union territories either levy no PT on salaries or administer it through the local body. Check the Puducherry commercial tax department for the current position, or start from the state-wise professional tax calculator.

Labour Welfare Fund in Puducherry

Puducherry 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.