Uttarakhand: GST & labour compliance

GST in Uttarakhand

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

Uttarakhand 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 Uttarakhand 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

Uttarakhand 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 Uttarakhand GSTIN

Every GSTIN issued in Uttarakhand starts with 05. 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 05 but fails the checksum was mistyped. Check one in the GSTIN validator.

Professional tax in Uttarakhand

Uttarakhand does not levy professional tax on salaries. PT follows the employee's place of work, so a company based in Uttarakhand still deducts PT for staff working in states that levy it, such as Maharashtra or Karnataka.

Labour Welfare Fund in Uttarakhand

Uttarakhand 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.