Life After Registration · Chapter 3
Every month: the monthly compliance calendar
In short
Every month a registered business deposits TDS by the 7th, files GSTR-1 by the 11th, pays PF and ESIC by the 15th and files GSTR-3B by the 20th, as applicable, even in a month with zero sales.
Every month, a registered business deposits TDS by the 7th, files GSTR-1 by the 11th, pays PF and ESIC by the 15th and files GSTR-3B by the 20th — each only if it applies to you, and even in a month with zero sales.
These are the tasks that come back every single month. They apply whether the month was busy or empty.
What is the monthly compliance calendar?
| Date (of the next month) | Task | Who it applies to |
|---|---|---|
| 7th | Deposit TDS deducted in the previous month (30 April for March) | Anyone who deducted tax at source |
| 11th | GSTR-1 — details of sales | Monthly GST filers |
| 13th | Invoice Furnishing Facility (IFF), optional | QRMP filers, for the first two months of a quarter |
| 15th | PF and ESIC contributions | Employers registered with EPFO and ESIC |
| 20th | GSTR-3B — summary return and tax payment | Monthly GST filers |
| 25th | GST tax payment by challan (PMT-06) | QRMP filers, for the first two months of a quarter |
GST (if registered)
- GSTR-1 by the 11th and GSTR-3B by the 20th of the next month for monthly filers.
- Under QRMP, returns are quarterly but tax is paid monthly by challan for the first two months of the quarter.
- A nil return is still due in a month with no sales.
QRMP (Quarterly Return Monthly Payment) is an option for businesses with turnover up to ₹5 crore. The quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter, depending on your state. A late GSTR-3B or GSTR-1 attracts a late fee of ₹50 a day (₹20 a day for a nil return), subject to a cap, plus 18% a year interest on tax paid late. Also note that the GST portal no longer accepts a return filed more than three years after its due date. Current due dates are on gst.gov.in; the GST Registration topic covers GST returns in detail.
TDS (if you deduct tax)
Tax deducted at source — on salaries, rent, professional fees, contractor payments and so on — must be deposited by the 7th of the following month (March deductions have a later date, 30 April). Late deposit attracts interest.
TDS means the payer cuts a part of the payment as tax and pays it to the government on the payee's behalf. To deduct TDS you need a TAN (Tax Deduction and Collection Account Number). If tax is deducted but deposited late, interest is 1.5% a month from the date of deduction; if it was not deducted at all when it should have been, interest is 1% a month. Deposits are made online through the income tax portal.
Payroll (if registered)
- PF and ESIC contributions are due by the 15th of the following month.
- Professional tax, where applicable, as per your state's schedule.
PF is paid through the EPFO employer portal with a monthly electronic challan cum return (ECR), and ESIC through the ESIC portal. Professional tax is a state tax, so the rates, the due date and even whether it applies depend on your state; Maharashtra, Karnataka and West Bengal levy it, for example, while many states do not.
Bookkeeping
Record every sale, purchase, expense and bank entry. Reconcile the bank account. Businesses that keep books monthly never panic at year end.
Monthly books also make the other deadlines easy: GST returns come straight from the sales and purchase records, TDS from the payments made, and the input tax credit you claim can be matched with what your suppliers have reported.
Do I have to file if there were no sales this month?
Yes, for anything you are registered under. A GST-registered business files GSTR-1 and GSTR-3B as nil returns, and a missed nil return still has a late fee. TDS is due only if you actually deducted tax, and PF or ESIC only if wages were paid. Books should still be kept up to date.
How can you avoid missing monthly deadlines?
- Close the books for the month within the first few days of the next month.
- Work out TDS and pay it well before the 7th, since bank and portal delays happen near the deadline.
- Upload sales invoices for GSTR-1 as you go, not on the 11th.
- Check the input tax credit shown for your purchases before filing GSTR-3B.
- Keep the challans and acknowledgements of every payment and return in one folder for the month.
Key takeaways
- 7th: TDS deposit. 11th: GSTR-1. 15th: PF/ESIC. 20th: GSTR-3B.
- Zero sales still means filing.
- Late fees and interest start from the day after the due date.
- Monthly bookkeeping makes the year end easy.
Frequently asked questions
What is the due date for TDS payment?
Tax deducted at source must be deposited with the government by the 7th of the month following the month of deduction. For tax deducted in March, the due date is 30 April. Late deposit attracts interest at 1.5% a month from the date of deduction until the date of payment, and the TDS return cannot be filed correctly until it is paid.
When are PF and ESIC contributions due?
For employers registered under the EPF and ESI schemes, both the employee and employer contributions for a month's wages are due by the 15th of the following month. PF is paid through the EPFO employer portal with an electronic challan cum return (ECR), and ESIC through the ESIC employer portal. Delays attract interest and damages.
Do I have to file monthly returns if my business had no sales?
Yes, for anything you are registered under. A GST-registered business must still file GSTR-1 and GSTR-3B as nil returns, and nil returns have late fees if missed. TDS is due only if tax was actually deducted, and PF or ESIC only if wages were paid, but books of account should still be kept up to date every month.
What happens if TDS is deposited late?
If TDS is deducted but deposited after the due date, interest of 1.5% a month or part of a month is payable from the date of deduction to the date of payment. If tax was not deducted at all when it should have been, interest of 1% a month applies. The expense may also be partly disallowed in the income tax computation.
