West Bengal: GST & labour compliance
Everything that is specific to West Bengal (पश्चिम बंगाल) for GST, professional tax and the Labour Codes — GST state code 19.
- GST state code
- 19
- 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
- Levied — see slabs
- Labour Welfare Fund
- ₹3 + ₹15 half-yearly
- Labour Code notifications
- None tracked yet
GST in West Bengal
A sale where the supplier and the place of supply are both in West Bengal 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 West Bengal 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
West Bengal 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 West Bengal GSTIN
Every GSTIN issued in West Bengal starts with 19. 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 19 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in West Bengal
West Bengal 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.
Paid by the 21st of the following month.
Enrolment and registration on the WB Directorate of Commercial Taxes portal (egov.wbcomtax.gov.in).
Labour Welfare Fund in West Bengal
West Bengal runs a Labour Welfare Fund: ₹3 per employee from the employee and ₹15 from the employer each half-year, deducted in june and december.
By 15 July and 15 January, paid online at lwf.wblabour.gov.in.
Labour Code rules in West Bengal
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 West Bengal
Frequently asked questions
What is the GST state code of West Bengal?
19. Every GSTIN registered in West Bengal begins with 19.
When is quarterly GSTR-3B due in West Bengal?
QRMP taxpayers in West Bengal file GSTR-3B by the 24th of the month after each quarter.
What is the GST registration limit in West Bengal?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in West Bengal?
Yes. See the West Bengal professional tax page for current slabs.
Is there Labour Welfare Fund in West Bengal?
Yes. West Bengal deducts ₹3 per employee each half-year.
Where do I track West Bengal's Labour Code rules?
The state tracker has no verified notifications for West Bengal yet. Open it to check the current status of all four Codes.