Due dates
Compliance calendar for Kerala businesses
The GST, TDS, payroll and income tax dates a business has to meet through the year. Zelcount tracks every one of these for its clients.
Every month
| Due | Filing or payment | Applies to |
|---|---|---|
| 7th | TDS and TCS deposit | Tax deducted or collected in the previous month |
| 11th | GSTR-1 | Monthly GST filers: details of sales for the previous month |
| 13th | Invoice Furnishing Facility (optional) | QRMP filers, for the first two months of a quarter |
| 15th | PF and ESI contributions | Employers, for wages of the previous month |
| 20th | GSTR-3B | Monthly GST filers: summary return and tax payment |
| 25th | GST payment in PMT-06 | QRMP filers, for the first two months of a quarter |
Every quarter
| Due | Filing or payment | Applies to |
|---|---|---|
| 13th of the month after the quarter | GSTR-1 (quarterly) | QRMP filers |
| 18th of the month after the quarter | CMP-08 | Composition dealers: statement and tax payment |
| 22nd of the month after the quarter | GSTR-3B (quarterly) | QRMP filers in Kerala |
| 15 June, 15 September, 15 December, 15 March | Advance income tax instalments | Taxpayers whose tax for the year exceeds the limit |
| 31 July, 31 October, 31 January, 31 May | Quarterly TDS returns | Everyone who deducts TDS |
Every year
| Due | Filing or payment | Applies to |
|---|---|---|
| 15 June | TDS certificates to employees | Employers, for salary paid in the previous financial year |
| 30 June | GSTR-4 | Composition dealers: annual return |
| 31 July | Income tax return | Individuals and others whose accounts do not need an audit |
| 31 October | Income tax return | Businesses and professionals whose accounts are audited |
| 31 December | GSTR-9 | Regular GST taxpayers: annual return |
| Half-yearly | Kerala professional tax | Employers and professionals, paid to the local body |
These are the usual statutory due dates. The government extends or changes them by notification from time to time, and when a date falls on a holiday the next working day generally applies. Confirm the current date before relying on this calendar.