Tax & Compliance Calendar for SMEs
Monthly and annual due dates for GST, TDS, PF, ESI and income tax that every business in Tamil Nadu should track.
Monthly due dates
| Due date | Compliance | Who |
|---|---|---|
| 7th of every month | TDS / TCS payment for the previous month | Businesses deducting TDS |
| 10th | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) | Govt. deductors / e-commerce operators |
| 11th | GSTR-1 — outward supplies (monthly) | Regular GST taxpayers |
| 13th (after quarter) | GSTR-1 quarterly / IFF for first two months (optional) | QRMP taxpayers |
| 15th | PF (ECR) and ESI contributions | Employers covered under EPF / ESI |
| 18th (after quarter) | CMP-08 — composition tax payment | Composition dealers |
| 20th | GSTR-3B — monthly summary return & tax payment | Monthly GST filers |
| 22nd (after quarter) | GSTR-3B for quarterly filers (Tamil Nadu category) | QRMP taxpayers in Tamil Nadu |
| 25th | PMT-06 — monthly GST payment under QRMP (months 1 & 2) | QRMP taxpayers |
Annual & quarterly due dates
| Due date | Compliance |
|---|---|
| 15 Jun / 15 Sep / 15 Dec / 15 Mar | Advance tax instalments (15% / 45% / 75% / 100%) |
| 31 Jul | Income tax return — non-audit individuals and businesses |
| 31 Jul / 31 Oct / 31 Jan / 31 May | Quarterly TDS returns (Q1 / Q2 / Q3 / Q4) |
| 30 Apr | GSTR-4 annual return for composition dealers |
| 30 Sep | Tax audit report (Form 3CA/3CB-3CD) |
| 31 Oct | Income tax return — businesses requiring audit |
| 31 Dec | GSTR-9 / GSTR-9C annual return for the previous year |
| Before first export each year | LUT for exports without IGST |
Dates fall on the next working day where applicable and are often extended by the government. Professional tax in Tamil Nadu is paid half-yearly as per your local body. Call +91 7010 725 325 for your personalised calendar.
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