Private Limited Company Registration in Puducherry
Register your Pvt Ltd company online in Puducherry with a CA-led team — SPICe+ filing, DSC, DIN, name approval, MoA & AoA drafting, PAN, TAN and GST. Puducherry has its own Registrar of Companies, covering all four regions of the Union Territory — Puducherry, Karaikal, Mahé and Yanam — and because the UT has its own legislature, it levies SGST, not UTGST.
- Name check & approval
- Expert MoA & AoA drafting
- DSC & DIN for all directors
- PAN, TAN & CIN included
- Filed with RoC Puducherry
- Karaikal, Mahé & Yanam covered
How Pvt Ltd Company Registration Works in Puducherry
Puducherry is the most unusual jurisdiction in India to register a company in, and almost nothing written about it says why. The Union Territory is not one place. It is four separate pockets of land — Puducherry and Karaikal enclaved inside Tamil Nadu, Mahé inside Kerala, and Yanam inside Andhra Pradesh — spread across roughly a thousand kilometres of coastline. All four share one Registrar, one GST code and one set of territorial laws. That single fact drives most of what follows on this page, and it is where founders get caught out.
The filing itself is entirely online through the MCA's SPICe+ form, so operating from Puducherry rather than Chennai or Bengaluru does not slow anything down. What is location-specific is jurisdiction: which Registrar processes your file, which GST code you get, and which territorial levies apply afterwards. If you want the underlying process end to end, read our guide to private limited company registration in India.
Puducherry also has a legislature of its own, which puts it in a small club with Delhi and Jammu & Kashmir — and, as the GST section below explains, changes which tax appears on your invoice.
Did Puducherry's ROC change in the February 2026 reorganisation?
No. The MCA reorganisation effective 16 February 2026 created new Registrars for Delhi, Haryana, western Uttar Pradesh and Maharashtra, and new Regional Directorates at Chandigarh, Navi Mumbai and Bengaluru. Puducherry was not touched. You continue to file with the Registrar of Companies, Puducherry, whose jurisdiction covers the whole Union Territory, and Puducherry remains under the Regional Directorate (Southern Region) at Chennai along with Tamil Nadu and the Andaman & Nicobar Islands. Worth noting for contrast: Lakshadweep did move, to the new South-Western Region at Bengaluru. Puducherry did not.
One Union Territory, Four Places, Three Surrounding States
This is the single most useful section on this page. Puducherry's four regions are administered as one territory but sit inside three different states, and the consequences are practical rather than academic.
| Region | Physically surrounded by | Registrar | GST code |
|---|---|---|---|
| Puducherry | Tamil Nadu | RoC Puducherry | 34 |
| Karaikal | Tamil Nadu | RoC Puducherry | 34 |
| Mahé | Kerala | RoC Puducherry | 34 |
| Yanam | Andhra Pradesh | RoC Puducherry | 34 |
Your "local" sale may be inter-state
A supply from your Yanam unit to a customer in Kakinada, a few kilometres away, is an inter-state supply attracting IGST. A supply from the same Yanam unit to Puducherry town, some 800 km down the coast and across two states, is intra-state. Place of supply follows the GST code, not the map.
One Registrar for all four
A company whose registered office is in Mahé — a town inside Kerala — still files with the Registrar of Companies, Puducherry, not with RoC Ernakulam. The CIN will carry the Puducherry state code.
Territorial labour law travels
Shops and establishments registration, and the territory's own labour rules, apply in all four regions — so a Mahé shop is regulated under Puducherry law, not Kerala's, even though its neighbours are.
But your staff may not be
Professional tax follows where the employee actually works. Post someone to a Kerala or Andhra Pradesh office and that state's professional tax regime applies to them, whatever your registered office says.
Administratively, only Puducherry and Karaikal are separate districts; Mahé and Yanam are census districts whose sub-taluks are administered from Puducherry district. For company law and GST that makes no difference — all four are one jurisdiction.
Why Puducherry is a Serious Place to Incorporate
Puducherry is small, and pages that describe it as an industrial powerhouse are not being straight with you. What it genuinely offers is a compact, well-run territory with its own Registrar, its own industrial promotion corporation, a deep-water port under national ownership, and a cost base well below Chennai — plus a tourism and hospitality economy that few Indian districts of its size can match.
Its Own Registrar of Companies
A dedicated RoC for a territory of this size means a smaller queue than Chennai or Bengaluru, and a Registrar familiar with the territory's own documentation.
Karaikal Port
Acquired by Adani Ports and SEZ in April 2023 for a reported ₹1,485 crore. Capacity of 21.5 MMT across five berths, with a further ₹850 crore of upgrades announced and a container terminal planned.
Seven Industrial Estates
Developed and administered by PIPDIC — Mettupalayam, Thattanchavady, Sedarapet, Thirubuvanai, Kirumampakkam, Kattukuppam and Kottucherry in Karaikal.
An Established Pharma & Auto Base
Puducherry's estates have long housed pharmaceutical, auto-component and light engineering units — an existing supplier ecosystem rather than a greenfield promise.
A Real Tourism Economy
The French quarter, Auroville and the coast support hospitality, food and beverage, wellness and retail businesses at a scale most small districts cannot sustain.
Chennai in Reach
Roughly 150 km down the East Coast Road from Chennai — close enough for customers, buyers and airport access, far enough for the cost base to be different.
Best Businesses to Start in Puducherry
Sectors where Puducherry has a real structural advantage — an existing cluster, a port, a tourism base or a territorial licensing regime — rather than a generic list.
Pharmaceuticals & Formulations
An established base in the Puducherry estates, with drug licensing handled by the territory's own drugs control administration.
Auto Components & Engineering
Feeding the Chennai automotive cluster from a lower-cost base 150 km away, with ECR and NH connectivity.
Hospitality, F&B & Wellness
Boutique hotels, restaurants, cafés and wellness ventures — the sector where Puducherry's brand does actual commercial work.
Port Logistics & Warehousing
Karaikal Port's expansion under APSEZ makes freight forwarding, CFS and warehousing a live opportunity rather than a speculative one.
Textiles & Garmenting
A long-standing trade in the territory, well positioned for export through Karaikal or Chennai.
Food & Agri Processing
Coastal and agrarian hinterland in Karaikal and Yanam, with fisheries and coconut-based processing both viable.
IT, Design & Creative Services
A genuine draw for founders who want Chennai proximity without Chennai costs, and a place people will actually relocate to.
Education & Research Services
Pondicherry University, JIPMER and a substantial student population support training, publishing and research services.
Fisheries & Marine Products
Karaikal and Yanam both sit on working coastlines, with export potential through the port and MPEDA registration.
Company Registration Across All Four Puducherry Regions
We register companies for founders in every part of the Union Territory — Puducherry city, Villianur, Ariyankuppam, Bahour, Mannadipet, Karaikal, Kottucherry, Neravy, Mahé and Yanam — all filed through RoC Puducherry with full post-incorporation support. Pick your location to begin:
Benefits of Private Limited Company Registration
Limited Liability
Your personal assets stay separate from business debts and claims.
Separate Legal Identity
The company can own assets, sign contracts and sue in its own name.
Easier Fundraising
The structure banks, NBFCs, angel investors and VCs expect to see.
Export Readiness
An entity that can hold an IEC, open an EEFC account and take a letter of credit — the practical gate for anyone shipping through Karaikal.
ESOPs & Shares
Issue equity and ESOPs to attract talent that would otherwise go to Chennai or Bengaluru.
Licence & Tender Credibility
Territorial licences, government tenders and institutional buyers all prefer an incorporated counterparty.
Instant Cost Estimator — Pvt Ltd in Puducherry
Get an indicative professional-fee estimate based on your company structure. Government fees (ROC, stamp duty, DSC tokens) are charged at actuals and confirmed on your free call.
Step-by-Step Registration Procedure
The process is governed by the Ministry of Corporate Affairs and completed online through the MCA portal. Companies with a registered office anywhere in the Union Territory — including Karaikal, Mahé and Yanam — are processed by the Registrar of Companies, Puducherry, which verifies documents, approves the name and issues the Certificate of Incorporation.
Digital Signature Certificate (DSC)
A Class 3 DSC is issued for every proposed director through Aadhaar OTP or video KYC — mandatory for signing MCA filings, and doable from any of the four regions without travelling.
Director Identification Number (DIN)
DIN is allotted through the SPICe+ form itself for first-time directors, so there is no separate application for a new company.
Name Reservation & Approval
Two proposed names go through SPICe+ Part A. Check availability first with our company name availability tool. A Puducherry-specific note: French-derived and heritage names are popular here, but anything implying a connection with a government, a foreign state or an institution will be rejected at name approval.
Drafting MoA & AoA
The objects clause is drafted around what you will actually do — manufacture, hospitality, trading, services or export — because a vague objects clause causes trouble later with banks, IEC and territorial licences.
Filing SPICe+ with RoC Puducherry
SPICe+ Part B goes in with AGILE-PRO-S (INC-35) and INC-9, covering incorporation, PAN, TAN, GSTIN, EPFO, ESIC and bank account opening in one integrated form. Note that the Shops and Establishments component of AGILE-PRO-S is available only for Delhi, so Puducherry registration is applied for separately.
Certificate of Incorporation, PAN & TAN
On approval the RoC issues the Certificate of Incorporation carrying the CIN, with PAN and TAN allotted alongside.
Post-Incorporation Setup
Current account activation, GST registration if not taken through AGILE-PRO-S, shops and establishments registration, professional tax enrolment with your local municipality or commune panchayat, Udyam registration and the first-year compliance calendar.
Documents Required for Registration
For Directors & Shareholders
- PAN card (mandatory for Indian nationals)
- Aadhaar card
- Passport-size photograph
- Identity proof — Voter ID, Passport or Driving Licence
- Address proof — bank statement or utility bill, not older than two months
- Email ID and mobile number linked to Aadhaar
- For foreign nationals: notarised and apostilled passport and address proof
For the Registered Office in Puducherry
- Latest electricity or utility bill for the premises
- Rent agreement, if the premises are rented
- No-Objection Certificate from the owner
- Property tax receipt or ownership proof, if owned
- Photograph of the premises with the proposed signage
A residential address anywhere in the territory — including Mahé or Yanam — is acceptable as a registered office. One local point worth raising early: a good deal of property in the Puducherry heritage zone carries conservation conditions on use and alteration, which matter if you plan to run a hotel, café or retail outlet from the premises rather than merely register there.
Timeline & Cost Overview
Indicative Timeline
- DSC issue — 1 working day
- Name approval through SPICe+ Part A — 1 to 3 working days
- Drafting and signing MoA / AoA — 1 to 2 working days
- SPICe+ Part B filing and RoC Puducherry processing — 3 to 5 working days
- Certificate of Incorporation with PAN and TAN — typically 7 to 10 working days end to end
Timelines assume documents are complete and the proposed name is clean. Registered-office proof is the usual local delay.
What Determines Your Cost
- Number of directors — each additional director means another DSC
- Authorised share capital — drives both MCA fee and stamp duty
- Stamp duty on MoA and AoA as applicable in Puducherry
- Whether you add GST registration and first-year compliance
- Professional fee for drafting, filing and follow-up
Under the Companies (Registration Offices and Fees) Rules, the MCA filing fee is nil for authorised capital up to ₹15 lakh — so a standard Puducherry startup pays stamp duty and professional fees, not MCA fees. Estimate with our MCA fee calculator.
RoC Puducherry, PAN & TAN AO Code and GST State Code
A dedicated Registrar whose jurisdiction is the whole Union Territory — Puducherry, Karaikal, Mahé and Yanam.
Covers Tamil Nadu, the UT of Puducherry and the UT of Andaman & Nicobar Islands. Unchanged in 2026.
Every Puducherry GSTIN begins with 34, wherever in the UT you sit. Apply for GST →
Your PAN and TAN AO code is assigned from your Puducherry registered-office jurisdiction — find your AO code here.
Puducherry charges SGST, not UTGST — and that is not a technicality
Most Union Territories levy UTGST alongside central GST. Puducherry does not. Because the territory has its own legislature, it falls under the state GST framework and levies SGST, exactly as Tamil Nadu or Karnataka would. It shares that position with Delhi and Jammu & Kashmir. UTGST applies only to the Union Territories without a legislature — Chandigarh, Lakshadweep, the Andaman & Nicobar Islands, Dadra and Nagar Haveli and Daman and Diu, and Ladakh.
Practically, the rate you pay is the same either way. What differs is what appears on the invoice, which ledger the credit sits in, and which return fields your accounting software populates. Get it wrong at set-up and you spend the first year reconciling a credit ledger that does not tie out. Software configured for a "UT" often defaults to UTGST — for Puducherry that default is wrong.
Statutory positions change from time to time. Confirm current jurisdiction, rates and fees with us on your free call before you rely on them for a filing.
Professional Tax in Puducherry — a Local Body Levy
Unlike Haryana, Delhi and Uttar Pradesh, Puducherry does levy professional tax. What makes it unusual is who levies it: not the territorial government, but the municipal councils and village and commune panchayats, under the Puducherry Municipalities Act 1973 and the Puducherry Village and Commune Panchayats Act 1973, with the Puducherry Municipalities (Profession Tax) Rules 1976. So the body you deal with depends on which commune or municipality your premises fall in.
It is assessed on a half-yearly basis, which is itself unusual — most states run it monthly:
| Half-yearly income (₹) | Professional tax per half-year (₹) |
|---|---|
| Up to 99,999 | Nil |
| 1,00,000 – 2,00,000 | 250 |
| 2,00,001 – 3,00,000 | 500 |
| 3,00,001 – 4,00,000 | 750 |
| 4,00,001 – 5,00,000 | 1,000 |
| Above 5,00,001 | 1,250 |
Two half-yearly instalments at the top band come to ₹2,500 a year, which is the constitutional ceiling on professional tax anywhere in India. Payment is due by 31 July for the first half-year and 31 January for the second, with returns on the prescribed forms. Employers deduct from salary and remit; self-employed persons file their own half-yearly return of income.
If your team is spread across the four regions — or outside them
Professional tax follows where the employee works, not where the company is registered. Staff at your Mahé unit are within the Puducherry regime; staff you post to an office in Kochi, Chennai or Kakinada fall under Kerala, Tamil Nadu or Andhra Pradesh professional tax respectively. Check any state's position with our professional tax state finder.
Does Registering in Puducherry Save You Tax? No.
This comes up on almost every Puducherry enquiry, so it is worth answering plainly rather than letting the folklore stand. There is no income tax advantage to registering a company in Puducherry. Corporate income tax is a central levy at central rates, identical in Puducherry, Chennai and Mumbai. GST rates are set by the GST Council and are identical across India. Puducherry is not a tax haven, and any adviser who implies otherwise is selling you something.
What genuinely differs is a short and specific list — and some of it runs against you compared with a neighbouring state:
What actually differs in Puducherry
- Professional tax — Puducherry levies it; several northern states do not. This is a cost, not a saving.
- Stamp duty — set by the territory, so incorporation and property instruments cost differently here
- Excise and liquor licensing — a distinct territorial regime with its own licence categories and fees
- Fuel and other state-subject taxes — set territorially, which is why pump prices differ
- Labour law — the territory's own shops and establishments regime applies in all four regions
- Industrial incentives — administered by the territory's Industries and Commerce Department and PIPDIC
What does not differ at all
- Corporate income tax — central rates, no territorial concession
- GST rates — set by the GST Council, identical nationwide
- TDS and advance tax — central, unchanged
- Companies Act compliance — AOC-4, MGT-7, audit and director KYC are the same everywhere
- FEMA and RBI reporting — central
- Customs duty — central, including at Karaikal
The honest case for incorporating in Puducherry is not tax. It is a dedicated Registrar with a short queue, a cost base well below Chennai, an existing pharma and engineering supplier ecosystem, a working deep-water port, and — if you are in hospitality or consumer brands — a place people actually want to visit and work in. Those are good reasons. A tax saving is not one of them.
Stamp Duty on MoA & AoA in Puducherry
Puducherry charges stamp duty on the Memorandum and Articles of Association with reference to your authorised share capital, collected electronically through SPICe+ at incorporation. It is a territorial levy, so it is the one part of your incorporation cost that genuinely differs between Puducherry and, say, Bengaluru or Chennai.
Because the rate depends on your capital structure and the schedule is amended from time to time, we do not publish a fixed figure here — we quote it against your actual authorised capital and confirm it before filing. Use our stamp duty calculator for an indicative number.
Where Units Actually SitPuducherry's Industrial Estates
Industrial land in the territory is developed and administered by PIPDIC, the Puducherry Industrial Promotion Development and Investment Corporation, under the Industries and Commerce Department. The estates published by the department are:
| Industrial estate | Region | Area (acres) | Units |
|---|---|---|---|
| Mettupalayam | Puducherry | 167.00 | 257 |
| Sedarapet | Puducherry | 62.19 | 83 |
| Thattanchavady | Puducherry | 51.22 | 110 |
| Thirubuvanai | Puducherry | 50.00 | — |
| Kirumampakkam | Puducherry | 25.00 | 19 |
| Kattukuppam (Manapet) | Puducherry | 15.58 | 27 |
| Kottucherry | Karaikal | 7.66 | 18 |
Worth knowing before you plan a manufacturing unit: there is no PIPDIC industrial estate in Mahé or Yanam. Both regions are small, and a manufacturing project there means private land and a standalone approvals path rather than an estate plot. If your reason for choosing Yanam is proximity to the Andhra coast, or Mahé for Kerala access, that is a legitimate commercial choice — but plan the land and utilities question separately rather than assuming an estate allotment.
Incentives — and Why We Do Not Publish the Rates
Incentives for industrial units in Puducherry are administered by the Industries and Commerce Department and PIPDIC. The principal instrument is a Capital Investment Subsidy, granted under the territory's scheme for motivating entrepreneurs to start industries and providing fiscal assistance to industry, with separate treatment for investments made before and after 1 April 2017.
The rates, ceilings and eligibility conditions are set by government order rather than by a single consolidated published policy, and the orders are revised periodically. We therefore do not print figures here, because a stale subsidy percentage on a website is worse than no figure at all. We confirm the current position with the department against your specific project — sector, investment quantum, region and enterprise size — before you build a business case around it.
Incentive eligibility is assessed case by case and administered by the Government of Puducherry. Treat the above as an indication of where to look, not as a confirmation of entitlement.
Karaikal Port — the Territory's Biggest Commercial Asset
Karaikal Port began operations in April 2009, developed by the Chennai-based MARG Limited. After MARG's insolvency the port was acquired through the resolution process by Adani Ports and Special Economic Zone, which completed the acquisition on 3 April 2023 for a reported ₹1,485 crore. At acquisition it had a capacity of 21.5 million metric tonnes across five berths. APSEZ announced a further ₹850 crore of infrastructure upgrades, a stated intention to double capacity within five years, and the addition of a container terminal to turn it into a multipurpose port.
For a founder that matters in a specific way. A deep-water port inside your own Union Territory, under an operator investing in it, changes the economics of anything that moves in bulk or in containers — agri and marine exports, cement and construction materials, engineering goods. It also makes freight forwarding, container freight stations, warehousing and customs brokerage viable local businesses in their own right. If any of that is your plan, you will want an Import Export Code and an LUT in place early.
After IncorporationLicences & Registrations Applicable in Puducherry
Common to Most Companies
- GST registration — on crossing the threshold, or earlier for inter-state supply
- Shops and establishments registration under the territory's own regime
- Professional tax enrolment with your municipality or commune panchayat
- Udyam (MSME) registration — free, and the gate to most incentive schemes
- EPFO and ESIC once you cross the employee thresholds
- Trademark registration — particularly worth doing early for a hospitality or consumer brand
Puducherry-Specific, by Sector
- Drug licence from the territory's drugs control administration for pharmaceutical units
- FSSAI licensing for food, beverage and hospitality businesses
- Hotel and resort approvals, plus heritage-zone conditions in the French quarter
- Excise and liquor licensing — a distinct territorial regime with its own categories and fees
- Pollution control consent for manufacturing, particularly pharma and chemicals
- Import Export Code, LUT and, for marine exporters, MPEDA registration
- Legal Metrology registration for packaged commodities
Why Choose TAXAJ for Your Puducherry Company
We Handle All Four Regions
Puducherry, Karaikal, Mahé and Yanam all file with the same Registrar but sit in three different states. We set the GST, payroll and place-of-supply position up correctly from day one.
SGST, Not UTGST
We configure your GST correctly for a Union Territory with a legislature — the mistake that quietly breaks a first-year credit ledger.
Local Body Professional Tax
Enrolment with the right municipality or commune panchayat, half-yearly returns filed on time, and the multi-state position handled if your team is spread out.
CA, CS and Lawyer in One Team
Incorporation, tax, GST, ROC and legal drafting handled by one accountable team instead of three vendors.
Export & Port Documentation
IEC, LUT, AD Code, export council registration and customs documentation for anyone shipping through Karaikal.
Beyond Incorporation
Bookkeeping, GST returns, TDS, payroll and annual ROC filing under one engagement, with one team accountable.
Serving Puducherry from Bengaluru
Being straight with you: TAXAJ does not have a branch in Puducherry. Our nearest office is in J.P. Nagar, Bengaluru, with further branches in Delhi, Darbhanga and Goa. For the incorporation itself that makes no practical difference — SPICe+ is an entirely online filing, DSC is issued by Aadhaar OTP or video KYC, and RoC Puducherry processes everything electronically. Where a longer conversation helps — planning a multi-region structure across Karaikal, Mahé and Yanam, or working through an export and port question — we do that by video call.
- RoC Puducherry — incorporation and ROC filings, all four regions
- RD Southern Region, Chennai — RD-level matters
- GST State Code 34 — Puducherry, levying SGST
- Professional Tax — local municipality or commune panchayat
- Industries & Commerce Dept / PIPDIC — incentives and estate plots
Post-Incorporation Compliances
Immediate — First 30 to 60 Days
- Open and activate the current account
- Bring in subscription money and file Form INC-20A before commencing business
- Appoint the first auditor within 30 days under section 139(6)
- Issue share certificates within 60 days
- Shops and establishments registration and Udyam registration
- Professional tax enrolment with the municipality or commune panchayat covering your premises
- Sector licences — drug licence, FSSAI, excise or pollution consent as applicable
Ongoing & Annual
- Form AOC-4 — financial statements
- Form MGT-7 / MGT-7A — annual return
- Company income tax return and, where applicable, tax audit
- Director KYC through DIR-3 KYC
- GST, TDS and payroll returns through the year
- Professional tax by 31 July and 31 January
Private Limited vs LLP vs OPC in Puducherry
Not sure which entity fits? A quick comparison — or read our full guide on LLP vs private limited company:
| Feature | Private Limited | LLP | OPC |
|---|---|---|---|
| Minimum Members | 2 | 2 | 1 |
| Liability | Limited | Limited | Limited |
| Outside investment / ESOPs | Straightforward | Difficult | Not practical |
| Export & LC facilities | Widely accepted | Accepted | Often restricted |
| Branches across the four regions | Clean | Workable | Awkward |
| Incentive eligibility | Eligible | Eligible | Eligible |
| Compliance Load | Higher | Moderate | Moderate |
| Best For | Manufacturing, exports & scale-ups | Professionals & services | Solo founders |
Compare in detail: LLP vs Pvt Ltd · LLP Registration · One Person Company
Frequently Asked Questions
Which ROC handles company registration in Puducherry?
The Registrar of Companies, Puducherry. The Union Territory has its own dedicated Registrar, whose jurisdiction covers the whole territory — the Puducherry, Karaikal, Mahé and Yanam regions alike. Filing is online through SPICe+, so no visit is required. At the Regional Directorate level, Puducherry sits under the Southern Region at Chennai, alongside Tamil Nadu and the Andaman & Nicobar Islands.
Did Puducherry's ROC change in the February 2026 reorganisation?
No. The MCA reorganisation effective 16 February 2026 created new Registrars for Delhi, Haryana, western Uttar Pradesh and Maharashtra, and new Regional Directorates at Chandigarh, Navi Mumbai and Bengaluru. Puducherry and Tamil Nadu were not affected. For contrast, Lakshadweep did move — from the Southern Region at Chennai to the new South-Western Region at Bengaluru. Puducherry stayed with Chennai.
Does a company in Mahé or Yanam register with Kerala or Andhra Pradesh?
No. Mahé is physically surrounded by Kerala and Yanam by Andhra Pradesh, but both are part of the Union Territory of Puducherry. A company with its registered office in either files with the Registrar of Companies, Puducherry, takes a GSTIN beginning 34, and is governed by Puducherry's own shops and establishments and professional tax regimes — not Kerala's or Andhra Pradesh's.
Is a sale from Yanam to a customer in Andhra Pradesh an inter-state supply?
Yes. Place of supply under GST follows the state or union territory code, not physical distance. Yanam carries the Puducherry code 34, so a supply from Yanam to a customer in Kakinada a few kilometres away is an inter-state supply attracting IGST. A supply from the same Yanam unit to Puducherry town, hundreds of kilometres away across two states, is an intra-state supply attracting CGST and SGST. This catches out a great many new businesses in the exclave regions.
Does Puducherry charge UTGST or SGST?
SGST. Puducherry has its own legislature, so it falls under the state GST framework rather than the Union Territory GST Act, exactly as Delhi and Jammu & Kashmir do. UTGST applies only to the Union Territories without a legislature — Chandigarh, Lakshadweep, the Andaman & Nicobar Islands, Dadra and Nagar Haveli and Daman and Diu, and Ladakh. The rate is the same either way, but the invoice, the credit ledger and the return fields are not, and accounting software configured for a generic "UT" often defaults incorrectly to UTGST.
Is there professional tax in Puducherry?
Yes. Unusually, it is levied by local bodies rather than the territorial government — by municipal councils and village and commune panchayats under the Puducherry Municipalities Act 1973 and the Puducherry Village and Commune Panchayats Act 1973. It is assessed half-yearly on income bands, from nil up to ₹1,250 per half-year at the top band, which reaches the ₹2,500 annual constitutional ceiling. Payment is due by 31 July and 31 January.
Does registering a company in Puducherry save tax?
No. Corporate income tax is a central levy at central rates and is identical in Puducherry, Chennai and Mumbai. GST rates are set by the GST Council and are the same nationwide. Puducherry is not a tax haven. What genuinely differs is professional tax — which Puducherry levies, so it is a cost rather than a saving — stamp duty, excise and liquor licensing, fuel and other territorial taxes, labour law, and the territory's own industrial incentives. The real case for Puducherry is a dedicated Registrar, a low cost base, an existing pharma and engineering ecosystem and a working port, not a tax break.
How long does Pvt Ltd registration take in Puducherry?
Typically 7 to 10 working days from complete documents to the Certificate of Incorporation, assuming the proposed name clears without resubmission. Registered-office proof is the most common local delay, particularly for heritage-zone premises where use conditions have to be checked.
What does it cost to register a private limited company in Puducherry?
Professional fees start at ₹11,999. On top of that you pay government fees at actuals — stamp duty on the MoA and AoA as applicable in Puducherry, and DSC token costs. The MCA filing fee itself is nil for authorised capital up to ₹15 lakh, so a standard two-director company is inexpensive at the government end.
Can I use my home address in Puducherry as the registered office?
Yes, anywhere in the territory including Mahé and Yanam. You need the latest utility bill, a No-Objection Certificate from the owner, and the rent agreement if the premises are rented. If the property sits in the Puducherry heritage zone, check the conservation conditions on use and alteration before planning anything more than a registered address there.
What is the GST state code for Puducherry?
34. Every GSTIN issued in the Union Territory begins with 34, whether the business is in Puducherry, Karaikal, Mahé or Yanam.
Are there industrial estates in Mahé and Yanam?
No. PIPDIC's industrial estates are at Mettupalayam, Sedarapet, Thattanchavady, Thirubuvanai, Kirumampakkam and Kattukuppam in the Puducherry region, and at Kottucherry in Karaikal. Mahé and Yanam have no estate, so a manufacturing project in either means private land and a standalone approvals path. That is workable, but it should be planned rather than assumed.
What difference does Karaikal Port make to a Puducherry company?
It gives the territory its own deep-water port. Adani Ports and SEZ completed its acquisition on 3 April 2023 for a reported ₹1,485 crore, taking on a facility with 21.5 million tonnes of capacity across five berths, and announced a further ₹850 crore of upgrades with a container terminal planned and capacity intended to double within five years. For bulk and container exporters that changes the freight economics, and it makes forwarding, warehousing and customs brokerage viable local businesses in their own right.
Can NRIs or foreign nationals be directors of a Puducherry company?
Yes. NRIs and foreign nationals can be directors and shareholders, but at least one director must be a resident of India. Their passport and address proof must be notarised and apostilled, and foreign shareholding brings FEMA reporting obligations — an FC-GPR filing with the Reserve Bank of India once shares are allotted.
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