Punjab: GST & labour compliance
Everything that is specific to Punjab (पंजाब) for GST, professional tax and the Labour Codes — GST state code 03.
- GST state code
- 03
- 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
- Slabs not published yet
- Labour Welfare Fund
- ₹5 + ₹20 monthly
- Labour Code notifications
- None tracked yet
GST in Punjab
A sale where the supplier and the place of supply are both in Punjab 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 Punjab 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
Punjab 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 Punjab GSTIN
Every GSTIN issued in Punjab starts with 03. 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 03 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Punjab
We have not published verified PT slabs for Punjab yet — most small states and union territories either levy no PT on salaries or administer it through the local body. Check the Punjab commercial tax department for the current position, or start from the state-wise professional tax calculator.
Labour Welfare Fund in Punjab
Punjab runs a Labour Welfare Fund: ₹5 per employee from the employee and ₹20 from the employer every month, deducted in every month.
Deducted every month; both shares are deposited by 15 October (for April–September) and 15 April (for October–March).
Labour Code rules in Punjab
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 Punjab
Frequently asked questions
What is the GST state code of Punjab?
03. Every GSTIN registered in Punjab begins with 03.
When is quarterly GSTR-3B due in Punjab?
QRMP taxpayers in Punjab file GSTR-3B by the 24th of the month after each quarter.
What is the GST registration limit in Punjab?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Punjab?
We have not published verified PT slabs for Punjab yet. Check the Punjab commercial tax department for the current rules.
Is there Labour Welfare Fund in Punjab?
Yes. Punjab deducts ₹5 per employee every month.
Where do I track Punjab's Labour Code rules?
The state tracker has no verified notifications for Punjab yet. Open it to check the current status of all four Codes.