Puducherry GST & compliance
Puducherry is a Union Territory with GST state code 34. Puducherry levies Professional Tax.
Puducherry at a glance
| Field | Value |
|---|---|
| Type | Union Territory |
| Capital | Puducherry |
| GST state code | 34 (every Puducherry GSTIN starts with this) |
| Special-category state? | No — standard thresholds apply |
| GST registration threshold | ₹40 lakh for goods (₹20 lakh for services) — standard national thresholds |
| Professional Tax? | Yes — annual cap ₹2500 |
| Intra-UT GST split | CGST + UTGST in equal halves of the rate |
Puducherry-specific notes
- Union Territory with legislature — Article 239A.
- Professional Tax applies — administered by local municipalities.
- Four non-contiguous districts (Puducherry, Karaikal, Mahe, Yanam) — Mahe is enclaved in Kerala, Yanam in Andhra Pradesh.
Authoritative source
Puducherry state-level compliance is administered by the Puducherry 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 Puducherry compliance end-to-end — GSTIN validation against state code 34, automatic CGST + UTGST split on intra-UT supplies, Professional Tax deductions on payroll, and direct GSTR filing.
- 1
Configure your Puducherry GST profile
Add your Puducherry GSTIN (state code 34), 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 Puducherry place of supply on every transaction
Tag the place of supply on every invoice and bill. When the customer's place of supply is Puducherry (and your registration is also Puducherry), HelloBooks charges CGST + UTGST in equal halves of the rate. Inter-UT supplies trigger IGST.
- 3
Configure Puducherry Professional Tax on payroll
For employees based in Puducherry, HelloBooks computes the Professional Tax deduction from the current slab table. Annual cap is ₹2500. Verify the live slab on the Puducherry Commercial Taxes Department portal before each state-budget cycle.
- 4
File monthly / quarterly GST returns from the books
HelloBooks aggregates your Puducherry 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 Puducherry GST state code?
34. Every GSTIN issued in Puducherry starts with 34, 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 Puducherry?
₹40 lakh for goods (₹20 lakh for services) — standard national thresholds. Inter-state suppliers, e-commerce operators, casual taxable persons, and persons under reverse charge must register from the first rupee — no threshold applies.
Does Puducherry levy Professional Tax?
Puducherry levies Professional Tax under Article 276 of the Constitution. Annual cap is ₹2500 (the constitutional maximum is ₹2,500/year). Slab tables are revised in state budgets — verify the current schedule on the Puducherry Commercial Taxes Department portal.
Puducherry 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 Puducherry GST returns?
All GST returns are filed through the central GST portal (gst.gov.in) — there is no state-specific filing portal. The Puducherry Commercial Taxes Department (https://gst.puducherry.gov.in/) handles state-level matters: registration assistance, advance rulings, and Professional Tax / state-specific cesses.
How does HelloBooks handle Puducherry compliance?
HelloBooks validates Puducherry GSTINs (state code 34 expected), applies the right CGST + UTGST split on intra-UT supplies, builds filing-ready GSTR-1 / GSTR-3B for Puducherry-registered entities, and tracks Professional Tax 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.
GST filing included, no card · free GST filing software · GST due-date calendar · Talk to a human
Working with an accountant on HelloBooks
Free, vetted directory of independent firms. Every partnership tier is earned, never paid for — we verify credentials against the official registry before any profile goes live.