India state & Union Territory compliance
GST state codes, Professional Tax applicability, and special-category status for all 28 states and 8 Union Territories. Click into any jurisdiction for the structural facts your business needs — and the link to the right state commercial tax department for the live rates.
28 States
8 Union Territories
Key cross-state distinctions
- Special-category states(11) get half the standard GST registration threshold — ₹20 lakh for goods (₹10 lakh for services) instead of ₹40 lakh / ₹20 lakh. Listed: Arunachal Pradesh, Assam, Himachal Pradesh, J&K, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand.
- Professional Tax states (~13) — Andhra Pradesh, Assam, Bihar, Gujarat, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Meghalaya, Nagaland, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, West Bengal, Puducherry. Constitutional max is ₹2,500/year (Article 276).
- Union Territories levy UTGST instead of SGST. Intra-UT supplies = CGST + UTGST; everything else is identical to a state.
- Newly reorganized(post-2019) — J&K became a UT with GST code 01; Ladakh was carved out as a UT with new GST code 38; Daman & Diu merged with Dadra & Nagar Haveli into one UT (GST code 26, old code 25 retired).
Start exploring
Indian GST: CGST, SGST, IGST & Registration
Thresholds, GSTIN format, place of supply, and the rules that decide whether you charge CGST + SGST or IGST.
Read gst basicsHSN & SAC Codes for GST Invoices
How HSN (goods) and SAC (services) codes work, how many digits to print, and how HelloBooks fills them automatically.
Read hsn & sac codesGST E-Invoicing: IRN, QR & IRP Workflow
Turnover thresholds, the IRN/QR lifecycle, the 24-hour cancellation window, and how HelloBooks pushes invoices to the IRP.
Read e-invoicingE-Way Bill Rules, Distance Limits & Cancellation
When an EWB is required, validity periods by distance, Part A vs Part B fields, and the HelloBooks generation flow.
Read e-way billGSTR-1, 3B, 2B & 9 Returns: Filing Guide
What each return covers, the due dates and late fees, and how HelloBooks builds them from your books.
Read gstr returnsGST Updates 2025-26: What Changed for Small Businesses
GST 2.0 rates, GSTR-3B locking, IMS, the 3-year bar, GSTAT, and what the 57th Council (8 Oct 2026) proposed. Sourced and dated.
Read gst updatesMonthly GST Collections in India
Gross GST collected each month since April 2024, with year-on-year growth and a source for every number.
Read gst collectionsAIS Reconciliation: Match Your Annual Information Statement
Upload AIS JSON or PDF, match TDS and income entries to your books, and export the reconciliation report for ITR filing.
Read ais reconciliationTDS Sections and Rates under the Income-tax Act, 2025
Rates and thresholds for 194C, 194J, 194I, 194Q and the rest, mapped to the new Income-tax Act, 2025, sourced to incometaxindia.gov.in.
Read tds sectionsAuthoritative sources
GST rules change frequently. Always verify the current position with the official GSTN sources below before filing.
- GST Portal — gst.gov.inOfficial GSTN portal for registration, returns, and payments.
- CBIC GST — cbic-gst.gov.inCentral Board of Indirect Taxes & Customs — Acts, rules, notifications, and circulars.
- E-Invoice Portal — einvoice1.gst.gov.inInvoice Registration Portal (IRP) for IRN generation and e-invoice schema.
- E-Way Bill Portal — ewaybillgst.gov.inNational e-way bill portal for EWB generation, cancellation, and verification.
File GSTR-1 and GSTR-3B free with HelloBooks
The Free Plan is ₹0: it files unlimited GSTR-1 and GSTR-3B returns for one GSTIN and reconciles GSTR-2B, with no credit card and no expiry. Pro at ₹499/month adds GSTR-9 generated ready to file, e-invoicing and unlimited users.
GST filing included, no card · free GST filing software · GST due-date calendar · Talk to a human
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