Madhya Pradesh: GST & labour compliance
Everything that is specific to Madhya Pradesh (मध्य प्रदेश) for GST, professional tax and the Labour Codes — GST state code 23.
- GST state code
- 23
- Registration threshold — goods
- ₹40,00,000
- Registration threshold — services
- ₹20,00,000
- Composition limit (goods)
- ₹1.5 crore
- QRMP GSTR-3B due date
- 22nd of the month after the quarter
- Professional tax
- Levied — see slabs
- Labour Welfare Fund
- ₹10 + ₹30 half-yearly
- Labour Code notifications
- None tracked yet
GST in Madhya Pradesh
A sale where the supplier and the place of supply are both in Madhya Pradesh carries CGST plus SGST, split equally. A sale to a buyer in another state carries IGST instead, and that tax goes to the destination state.
Registration threshold
A business that supplies only goods can stay unregistered up to ₹40,00,000 of aggregate turnover. The higher limit is lost if you supply any taxable service, or deal in ice cream, pan masala or tobacco products; those businesses register at ₹20,00,000.
Inter-state sales of goods need registration from the first rupee, whatever the turnover. Use the registration checker for the other compulsory cases.
Composition scheme
Manufacturers, traders and restaurants in Madhya Pradesh can opt for composition up to ₹1.5 crore of turnover. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.
Quarterly returns
Madhya Pradesh is in the first QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 22nd of the month after each quarter. Tax for the first two months of the quarter is still paid monthly by the 25th, through form PMT-06.
Reading a Madhya Pradesh GSTIN
Every GSTIN issued in Madhya Pradesh starts with 23. Characters 3 to 12 are the holder's PAN, the 13th counts registrations under that PAN in the state, the 14th is Z by default, and the 15th is a checksum. A GSTIN that starts with 23 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Madhya Pradesh
Madhya Pradesh charges professional tax on yearly income. The top slab is ₹2,500 a year once income passes ₹4,00,000, and the Constitution caps the total at ₹2,500 a year.
Deducted monthly and paid by the 10th of the following month.
Register on the MP Commercial Tax portal (mptax.mp.gov.in).
Labour Welfare Fund in Madhya Pradesh
Madhya Pradesh runs a Labour Welfare Fund: ₹10 per employee from the employee and ₹30 from the employer each half-year, deducted in june and december.
By 15 July and 15 January.
Labour Code rules in Madhya Pradesh
The four Codes are in force nationally from 21 November 2025. Procedures, forms and some thresholds depend on rules framed by each state.
Open the state tracker →Tools for Madhya Pradesh
Frequently asked questions
What is the GST state code of Madhya Pradesh?
23. Every GSTIN registered in Madhya Pradesh begins with 23.
When is quarterly GSTR-3B due in Madhya Pradesh?
QRMP taxpayers in Madhya Pradesh file GSTR-3B by the 22nd of the month after each quarter.
What is the GST registration limit in Madhya Pradesh?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Madhya Pradesh?
Yes. See the Madhya Pradesh professional tax page for current slabs.
Is there Labour Welfare Fund in Madhya Pradesh?
Yes. Madhya Pradesh deducts ₹10 per employee each half-year.
Where do I track Madhya Pradesh's Labour Code rules?
The state tracker has no verified notifications for Madhya Pradesh yet. Open it to check the current status of all four Codes.