Tamil Nadu: GST & labour compliance
Everything that is specific to Tamil Nadu (तमिलनाडु) for GST, professional tax and the Labour Codes — GST state code 33.
- GST state code
- 33
- 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
- ₹20 + ₹40 yearly
- Labour Code notifications
- None tracked yet
GST in Tamil Nadu
A sale where the supplier and the place of supply are both in Tamil Nadu 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 Tamil Nadu 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
Tamil Nadu 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 Tamil Nadu GSTIN
Every GSTIN issued in Tamil Nadu starts with 33. 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 33 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Tamil Nadu
Tamil Nadu charges professional tax on half-yearly income. The top slab is ₹1,250 a half-year once income passes ₹75,000, and the Constitution caps the total at ₹2,500 a year.
Half-yearly (April–September and October–March), payable to the local body.
Register with the local body (e.g. Greater Chennai Corporation) where the establishment is located.
Labour Welfare Fund in Tamil Nadu
Tamil Nadu runs a Labour Welfare Fund: ₹20 per employee from the employee and ₹40 from the employer each year, deducted in december.
By 31 January for the previous calendar year.
Labour Code rules in Tamil Nadu
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 Tamil Nadu
Frequently asked questions
What is the GST state code of Tamil Nadu?
33. Every GSTIN registered in Tamil Nadu begins with 33.
When is quarterly GSTR-3B due in Tamil Nadu?
QRMP taxpayers in Tamil Nadu file GSTR-3B by the 22nd of the month after each quarter.
What is the GST registration limit in Tamil Nadu?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Tamil Nadu?
Yes. See the Tamil Nadu professional tax page for current slabs.
Is there Labour Welfare Fund in Tamil Nadu?
Yes. Tamil Nadu deducts ₹20 per employee each year.
Where do I track Tamil Nadu's Labour Code rules?
The state tracker has no verified notifications for Tamil Nadu yet. Open it to check the current status of all four Codes.