Sikkim: GST & labour compliance
Everything that is specific to Sikkim (सिक्किम) for GST, professional tax and the Labour Codes — GST state code 11.
- GST state code
- 11
- Registration threshold — goods
- ₹20,00,000
- Registration threshold — services
- ₹20,00,000
- Composition limit (goods)
- ₹75 lakh
- 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 Sikkim
A sale where the supplier and the place of supply are both in Sikkim 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
Sikkim 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 Sikkim can opt for composition up to ₹75 lakh of turnover, half the ₹1.5 crore limit in most states. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.
Quarterly returns
Sikkim 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 Sikkim GSTIN
Every GSTIN issued in Sikkim starts with 11. 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 11 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Sikkim
Sikkim charges professional tax on monthly income. The top slab is ₹200 a month once income passes ₹40,000, and the Constitution caps the total at ₹2,500 a year.
Deducted monthly and paid per the Sikkim Commercial Taxes Division schedule.
Employers register with the Sikkim Commercial Taxes Division, which administers PT alongside other state taxes.
Labour Welfare Fund in Sikkim
Sikkim 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 Sikkim
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 Sikkim
Frequently asked questions
What is the GST state code of Sikkim?
11. Every GSTIN registered in Sikkim begins with 11.
When is quarterly GSTR-3B due in Sikkim?
QRMP taxpayers in Sikkim file GSTR-3B by the 24th of the month after each quarter.
What is the GST registration limit in Sikkim?
₹20,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Sikkim?
Yes. See the Sikkim professional tax page for current slabs.
Is there Labour Welfare Fund in Sikkim?
No. Sikkim has no Labour Welfare Fund deduction for private-sector salaries.
Where do I track Sikkim's Labour Code rules?
The state tracker has no verified notifications for Sikkim yet. Open it to check the current status of all four Codes.