Jammu & Kashmir GST & compliance
Jammu & Kashmir is a Union Territory with GST state code 01. It's a special-category state under the CGST Act, so GST registration kicks in at a lower threshold. Jammu & Kashmir does not levy Professional Tax.
Jammu & Kashmir at a glance
| Field | Value |
|---|---|
| Type | Union Territory |
| Capital | Srinagar (summer) / Jammu (winter) |
| GST state code | 01 (every Jammu & Kashmir GSTIN starts with this) |
| Special-category state? | Yes — lower GST thresholds apply |
| GST registration threshold | ₹20 lakh for goods (₹10 lakh for services) — special-category state under CGST Act §22(2), so the threshold is half the national default |
| Professional Tax? | No |
| Intra-UT GST split | CGST + UTGST in equal halves of the rate |
Jammu & Kashmir-specific notes
- Reorganized from state to Union Territory on 5 August 2019 (J&K Reorganisation Act, 2019).
- Special-category state under CGST Act §22 — GST registration threshold is ₹20 lakh for goods (₹10 lakh for services) instead of the standard ₹40 lakh / ₹20 lakh.
- Kept original GST state code 01.
- Ladakh carved out separately — GST code 38.
Authoritative source
Jammu & Kashmir state-level compliance is administered by the J&K Commercial Taxes Department →. Use it for registration, advance rulings, Professional Tax slabs (where applicable), and state-specific notifications. GST returns are filed centrally at gst.gov.in →.
How HelloBooks does this
HelloBooks handles Jammu & Kashmir compliance end-to-end — GSTIN validation against state code 01, automatic CGST + UTGST split on intra-UT supplies, and direct GSTR filing.
- 1
Configure your Jammu & Kashmir GST profile
Add your Jammu & Kashmir GSTIN (state code 01), trade name, and PAN in Settings → Taxes. HelloBooks validates the state code and the embedded PAN automatically. Mark your registration type (Regular, Composition, SEZ, Casual, Non-Resident, Input Service Distributor).
- 2
Add Jammu & Kashmir place of supply on every transaction
Tag the place of supply on every invoice and bill. When the customer's place of supply is Jammu & Kashmir (and your registration is also Jammu & Kashmir), HelloBooks charges CGST + UTGST in equal halves of the rate. Inter-UT supplies trigger IGST.
- 3
Skip Professional Tax — Jammu & Kashmir does not levy it
Jammu & Kashmir salaries do not have a Professional Tax deduction. HelloBooks payroll skips the PT line for Jammu & Kashmir-based employees automatically.
- 4
File monthly / quarterly GST returns from the books
HelloBooks aggregates your Jammu & Kashmir invoices, credit notes, and amendments into GSTR-1 (outward supplies) and the GSTR-3B liability summary. Review, then file directly via the GST portal or export the JSON.
- 5
Reconcile GSTR-2B against your purchase register
Each month, the GST portal publishes GSTR-2B — auto-drafted from your suppliers' GSTR-1 filings. HelloBooks reconciles this against your purchase register and flags missing input tax credit before the ITC claim window closes.
Frequently asked questions
What is the Jammu & Kashmir GST state code?
01. Every GSTIN issued in Jammu & Kashmir starts with 01, followed by the entity's 10-character PAN and three further characters. HelloBooks validates the structure and the embedded state code whenever you save a customer or vendor master.
What is the GST registration threshold in Jammu & Kashmir?
₹20 lakh for goods (₹10 lakh for services) — special-category state under CGST Act §22(2), so the threshold is half the national default. Inter-state suppliers, e-commerce operators, casual taxable persons, and persons under reverse charge must register from the first rupee — no threshold applies.
Does Jammu & Kashmir levy Professional Tax?
Jammu & Kashmir does not levy Professional Tax. Salary deductions for PT do not apply.
Jammu & Kashmir is a Union Territory — does that change my GST compliance?
For GST purposes, a UT levies UTGST instead of SGST. Intra-UT supplies are taxed CGST + UTGST (in equal halves of the rate); inter-UT or UT-to-state supplies attract IGST. Filing process and returns are the same as a state.
Where do I file Jammu & Kashmir GST returns?
All GST returns are filed through the central GST portal (gst.gov.in) — there is no state-specific filing portal. The J&K Commercial Taxes Department (https://jakcommercialtaxes.gov.in/) handles state-level matters: registration assistance, advance rulings, and Professional Tax / state-specific cesses.
How does HelloBooks handle Jammu & Kashmir compliance?
HelloBooks validates Jammu & Kashmir GSTINs (state code 01 expected), applies the right CGST + UTGST split on intra-UT supplies, builds filing-ready GSTR-1 / GSTR-3B for Jammu & Kashmir-registered entities, and tracks applicable state-specific deductions on payroll.
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 returnsAIS 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 reconciliationAuthoritative 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.
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