Punjab GST & compliance
Punjab is a state with GST state code 03. Punjab does not levy Professional Tax.
Punjab at a glance
| Field | Value |
|---|---|
| Type | State |
| Capital | Chandigarh (shared with Haryana) |
| GST state code | 03 (every Punjab 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? | No |
| Intra-state GST split | CGST + SGST in equal halves of the rate |
Punjab-specific notes
- Professional Tax bill introduced in 2018 but implementation stalled — practical position is no PT currently.
- Capital Chandigarh is a UT shared with Haryana — separate GST code (04).
- Agriculture-heavy economy — APMC mandi GST treatment relevant for agri-trade.
Authoritative source
Punjab state-level compliance is administered by the Punjab State Tax & Excise 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 Punjab compliance end-to-end — GSTIN validation against state code 03, automatic CGST + SGST split on intra-state supplies, and direct GSTR filing.
- 1
Configure your Punjab GST profile
Add your Punjab GSTIN (state code 03), 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 Punjab place of supply on every transaction
Tag the place of supply on every invoice and bill. When the customer's place of supply is Punjab (and your registration is also Punjab), HelloBooks charges CGST + SGST in equal halves of the rate. Inter-state supplies trigger IGST.
- 3
Skip Professional Tax — Punjab does not levy it
Punjab salaries do not have a Professional Tax deduction. HelloBooks payroll skips the PT line for Punjab-based employees automatically.
- 4
File monthly / quarterly GST returns from the books
HelloBooks aggregates your Punjab 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 Punjab GST state code?
03. Every GSTIN issued in Punjab starts with 03, 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 Punjab?
₹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 Punjab levy Professional Tax?
Punjab does not levy Professional Tax. Salary deductions for PT do not apply.
Punjab is a State — does that change my GST compliance?
Punjab levies SGST alongside CGST on intra-state supplies (each half of the rate). Inter-state supplies attract IGST. Returns and filing process are identical across states.
Where do I file Punjab GST returns?
All GST returns are filed through the central GST portal (gst.gov.in) — there is no state-specific filing portal. The Punjab State Tax & Excise Department (https://pextax.com/) handles state-level matters: registration assistance, advance rulings, and Professional Tax / state-specific cesses.
How does HelloBooks handle Punjab compliance?
HelloBooks validates Punjab GSTINs (state code 03 expected), applies the right CGST + SGST split on intra-state supplies, builds filing-ready GSTR-1 / GSTR-3B for Punjab-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.
GST filing included, no card · free GST filing software · GST due-date calendar · Talk to a human
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