Skip to content50% off₹750/user/month ₹1,500
SimpleERP
Start free trialTalk to us
SimpleERP
Sign inStart free trial

GST state codes

GST state code 03: Punjab

Punjab's GST state code is 03. Hosiery units in Ludhiana, sports goods makers in Jalandhar and rice millers across the state all carry GSTINs that open with 03.

Start free trialTalk to us

In short

Punjab has GST state code 03, so every GSTIN registered there begins with 03. A local sale carries CGST and SGST; a sale to Haryana carries IGST. SimpleERP reads 03 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 03 at a glance

FieldValue
State code03
GSTIN prefix03 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesHaryana (06), Himachal Pradesh (02), Rajasthan (08)
Sample GSTIN (fictional)03AAACL1234A1ZJ
Punjab at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Punjab: professional tax (state tax department). Verified .

What the code 03 means on a GSTIN

A GSTIN has 15 characters. Take the sample 03AAACL1234A1ZJ, a made-up number with a valid check character. 03 is the state code for Punjab. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Punjab. Z is the same on almost every GSTIN, while J is a check character worked out from the first 14, so a single wrong digit in 03AAACL1234A1ZJ fails the check.

Punjab sits between Haryana, Himachal Pradesh, Rajasthan and the union territory of Chandigarh, which is also the state capital. That last point catches people out: an office in Chandigarh has a GSTIN starting with 04, not 03, so a sale from Mohali to Chandigarh is inter-state even though the two cities touch.

Intra-state or inter-state: which tax applies when the supplier is in Punjab?

When a Ludhiana hosiery unit sells woollen sweaters to a retailer in Amritsar, supplier and place of supply are both in Punjab, so the invoice carries CGST and SGST. When the unit ships to a distributor in Panipat, the place of supply moves to Haryana and the whole tax becomes IGST; the same holds when the unit sells to a showroom in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹3,20,000
A Ludhiana hosiery unit sells woollen sweaters to a retailer in AmritsarPunjab (03)CGST 9% + SGST 9%₹28,800 + ₹28,800
The unit ships to a distributor in PanipatHaryana (06)IGST 18%₹57,600
The unit sells to a showroom in ChandigarhChandigarh (04)IGST 18%₹57,600
Assumes an 18% rate on a taxable value of ₹3,20,000 for Punjab; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Punjab?

Yes. Punjab levies professional tax on salaries, as notified; check the current slabs with the Punjab tax department before you deduct it, since this page lists no Punjab slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Punjab amount once.

How SimpleERP reads the state from a GSTIN

You never type 03 or Punjab on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 03AAACL1234A1ZJ and SimpleERP shows Punjab (03) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Haryana buyer fills Haryana (06); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Punjab branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Punjab branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Punjab?

Punjab's GST state code is 03. Every GSTIN registered in Punjab starts with 03, from a hosiery unit in Ludhiana to a trader in Bathinda. The next ten characters are the business's PAN, and the last character is a check on the rest.

Is code 03 used for SGST or UTGST?

SGST. Punjab is a state, so local sales carry CGST and SGST. Chandigarh, the shared capital, is a union territory without a legislature and charges CGST and UTGST instead, under its own code 04.

Which code do I use for a customer in Punjab?

The code in the customer's GSTIN. A buyer registered in Punjab has 03; a buyer in Chandigarh has 04, even if they are a few kilometres from Mohali. For an unregistered buyer, use the state where the goods are delivered.

Does SimpleERP need me to pick Punjab by hand?

No. SimpleERP fills the state from the first two characters of the customer's GSTIN, so a Chandigarh dealer's 04 shows as Chandigarh, not Punjab. The invoice then switches each line to IGST because the state differs from your branch in Punjab.

Related

Run your whole business from one simple place.

Seven days free. No card. Your first GST invoice in minutes.

Start free trialTalk to us