Tripura: GST & labour compliance

GST in Tripura

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

Tripura is a special category state with a single threshold of ₹10,00,000 for goods and services. Businesses must register once all-India aggregate turnover under the same PAN crosses it.

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 Tripura 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

Tripura 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 Tripura GSTIN

Every GSTIN issued in Tripura starts with 16. 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 16 but fails the checksum was mistyped. Check one in the GSTIN validator.

Professional tax in Tripura

Tripura charges professional tax on monthly income. The top slab is ₹208 a month once income passes ₹15,000, and the Constitution caps the total at ₹2,500 a year.

Deducted monthly and paid per the Tripura Taxes Organisation schedule.

Employers register with the Tripura Taxes Organisation, which administers PT alongside other state taxes.

See all Tripura slabs and the calculator.

Labour Welfare Fund in Tripura

Tripura 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.