Uttar Pradesh: GST & labour compliance
Everything that is specific to Uttar Pradesh (उत्तर प्रदेश) for GST, professional tax and the Labour Codes — GST state code 09.
- GST state code
- 09
- 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
- Not levied on salaries
- Labour Welfare Fund
- Not deducted
- Labour Code notifications
- None tracked yet
GST in Uttar Pradesh
A sale where the supplier and the place of supply are both in Uttar Pradesh 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 Uttar Pradesh 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
Uttar Pradesh 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 Uttar Pradesh GSTIN
Every GSTIN issued in Uttar Pradesh starts with 09. 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 09 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Uttar Pradesh
Uttar Pradesh does not levy professional tax on salaries. PT follows the employee's place of work, so a company based in Uttar Pradesh still deducts PT for staff working in states that levy it, such as Maharashtra or Karnataka.
Labour Welfare Fund in Uttar Pradesh
Uttar Pradesh 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 Uttar Pradesh
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 Uttar Pradesh
Frequently asked questions
What is the GST state code of Uttar Pradesh?
09. Every GSTIN registered in Uttar Pradesh begins with 09.
When is quarterly GSTR-3B due in Uttar Pradesh?
QRMP taxpayers in Uttar Pradesh file GSTR-3B by the 24th of the month after each quarter.
What is the GST registration limit in Uttar Pradesh?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Uttar Pradesh?
No. Uttar Pradesh does not levy professional tax on salaried employees.
Is there Labour Welfare Fund in Uttar Pradesh?
No. Uttar Pradesh has no Labour Welfare Fund deduction for private-sector salaries.
Where do I track Uttar Pradesh's Labour Code rules?
The state tracker has no verified notifications for Uttar Pradesh yet. Open it to check the current status of all four Codes.