Most small businesses in India don’t pay compliance penalties because they break the law on purpose. They pay them because a due date slipped past in a busy month. The good news: nearly all recurring statutory deadlines fall on the same few dates every month. Once you know them, you can build a simple routine and stop paying avoidable interest and damages.
Here is the monthly compliance calendar we give every client at Kalveeb Solutions.
The Monthly Compliance Calendar
7th of every month: TDS deposit
Tax deducted at source (on salaries, rent, professional fees, contractor payments and so on) in the previous month must be deposited with the government by the 7th. Late deposit attracts interest for every month or part of a month of delay.
11th of every month: GSTR-1 (monthly filers)
If you file GST returns monthly, your outward supplies return (GSTR-1) for the previous month is due by the 11th. Quarterly (QRMP) filers follow a different schedule.
15th of every month: PF and ESIC
This is the date that catches the most employers.
- Provident Fund (PF): Deposit both employer and employee contributions and file the monthly ECR (Electronic Challan cum Return) on the EPFO portal by the 15th of the following month.
- ESIC: Deposit employer and employee ESI contributions on the ESIC portal by the 15th of the following month.
For example, contributions for September wages are due by 15th October.
20th of every month: GSTR-3B (monthly filers)
Monthly GST filers must file GSTR-3B and pay the tax due by the 20th. Keep an eye on official extensions, which are announced from time to time.
State-specific dates: Professional Tax and Labour Welfare Fund
Professional Tax (PT) and Labour Welfare Fund (LWF) are state levies, so their due dates depend on where your employees work. LWF in particular is not monthly in most states. In Tamil Nadu, for example, it is deducted half-yearly. Add your state’s dates to the same calendar.
What Happens If You Miss a Deadline?
- PF: Late payment attracts interest of 12% per annum, plus damages that increase the longer the delay continues.
- ESIC: Late payment attracts simple interest of 12% per annum, and repeated default can lead to further action.
- TDS and GST: Interest and late fees apply, and repeated delays can create notices and blocked credits.
A few days’ delay may look small, but over a year these charges add up, and they are 100% avoidable.
Does PF and ESIC Apply to Your Business?
- ESIC generally applies once your establishment has 10 or more employees.
- PF generally applies once your establishment has 20 or more employees.
Registration is triggered when you cross the threshold, not at the end of the year. Many growing businesses miss this and later face back-dated dues.
Don’t Forget the New Labour Codes
India’s four Labour Codes came into effect in November 2025, and some rules are still being notified. One change to review now: under the Code on Wages, basic pay generally needs to be at least 50% of total remuneration, which can change your PF contribution amounts. If you haven’t reviewed your salary structures since the Codes came in, now is the time.
A Simple Routine That Prevents Penalties
- Finalise payroll by the 5th of each month.
- Deposit TDS by the 7th.
- File GSTR-1 by the 11th (if monthly).
- Pay PF and ESIC by the 12th, a few days before the deadline, so portal downtime doesn’t catch you out.
- File GSTR-3B by the 20th.
- Keep a copy of every challan and acknowledgement in one folder.
Note: Due dates can change through official notifications from EPFO, ESIC, CBDT or CBIC. Always verify on the official portal before filing.
Need Help Staying Compliant?
At Kalveeb Solutions, we help establishments, factories and growing businesses with PF and ESIC registration, monthly filings, and Labour Code readiness, so you can focus on running your business.
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