Madhya Pradesh GST & compliance
Madhya Pradesh is a state with GST state code 23. Madhya Pradesh levies Professional Tax.
Madhya Pradesh at a glance
| Field | Value |
|---|---|
| Type | State |
| Capital | Bhopal |
| GST state code | 23 (every Madhya Pradesh GSTIN starts with this) |
| Special-category state? | No — standard thresholds apply |
| GST registration threshold | ₹40 lakh for goods (₹20 lakh for services) — standard national thresholds |
| Professional Tax? | Yes — annual cap ₹2500 |
| Intra-state GST split | CGST + SGST in equal halves of the rate |
Madhya Pradesh-specific notes
- Professional Tax applies — Madhya Pradesh Vritti Kar Adhiniyam, 1995.
- Indore is among the cleanest cities in India and a growing GST hub.
- Standard ₹40 lakh GST goods threshold applies.
GST filing deadlines for Madhya Pradesh taxpayers
GST return due dates are set nationally, so a Madhya Pradesh-registered GSTIN follows the same calendar as every other state:
- GSTR-1 (monthly filers): 11th of the following month.
- GSTR-3B (monthly filers): 20th of the following month.
- GSTR-1 (quarterly QRMP filers): 13th of the month after the quarter (April, July, October, January), with the optional IFF for B2B invoices in months 1 and 2.
- GSTR-3B (quarterly QRMP filers): 22nd or 24th of the month after the quarter, depending on which state group your principal place of business falls in. Tax for months 1 and 2 is paid monthly via challan PMT-06.
Confirm the current dates, and any extension notified for Madhya Pradesh, on gst.gov.in. Full detail on every return is in our GSTR returns guide.
Authoritative source
Madhya Pradesh state-level compliance is administered by the Madhya Pradesh Commercial Tax Department →. Use it for registration, advance rulings, Professional Tax slabs (where applicable), and state-specific notifications. GST returns are filed centrally at gst.gov.in →.
How HelloBooks does this
HelloBooks handles Madhya Pradesh compliance end-to-end — GSTIN validation against state code 23, automatic CGST + SGST split on intra-state supplies, Professional Tax deductions on payroll, and direct GSTR filing.
- 1
Configure your Madhya Pradesh GST profile
Add your Madhya Pradesh GSTIN (state code 23), trade name, and PAN in Settings → Taxes. HelloBooks validates the state code and the embedded PAN automatically. Mark your registration type (Regular, Composition, SEZ, Casual, Non-Resident, Input Service Distributor).
- 2
Add Madhya Pradesh place of supply on every transaction
Tag the place of supply on every invoice and bill. When the customer's place of supply is Madhya Pradesh (and your registration is also Madhya Pradesh), HelloBooks charges CGST + SGST in equal halves of the rate. Inter-state supplies trigger IGST.
- 3
Configure Madhya Pradesh Professional Tax on payroll
For employees based in Madhya Pradesh, HelloBooks computes the Professional Tax deduction from the current slab table. Annual cap is ₹2500. Verify the live slab on the Madhya Pradesh Commercial Tax Department portal before each state-budget cycle.
- 4
File monthly / quarterly GST returns from the books
HelloBooks aggregates your Madhya Pradesh invoices, credit notes, and amendments into GSTR-1 (outward supplies) and the GSTR-3B liability summary. Review, then file directly via the GST portal or export the JSON.
- 5
Reconcile GSTR-2B against your purchase register
Each month, the GST portal publishes GSTR-2B — auto-drafted from your suppliers' GSTR-1 filings. HelloBooks reconciles this against your purchase register and flags missing input tax credit before the ITC claim window closes.
Frequently asked questions
What is the Madhya Pradesh GST state code?
23. Every GSTIN issued in Madhya Pradesh starts with 23, followed by the entity's 10-character PAN and three further characters. HelloBooks validates the structure and the embedded state code whenever you save a customer or vendor master.
What is the GST registration threshold in Madhya Pradesh?
₹40 lakh for goods (₹20 lakh for services) — standard national thresholds. Inter-state suppliers, e-commerce operators, casual taxable persons, and persons under reverse charge must register from the first rupee — no threshold applies.
Does Madhya Pradesh levy Professional Tax?
Madhya Pradesh levies Professional Tax under Article 276 of the Constitution. Annual cap is ₹2500 (the constitutional maximum is ₹2,500/year). Slab tables are revised in state budgets — verify the current schedule on the Madhya Pradesh Commercial Tax Department portal.
Madhya Pradesh is a State — does that change my GST compliance?
Madhya Pradesh levies SGST alongside CGST on intra-state supplies (each half of the rate). Inter-state supplies attract IGST. Returns and filing process are identical across states.
Where do I file Madhya Pradesh GST returns?
All GST returns are filed through the central GST portal (gst.gov.in) — there is no state-specific filing portal. The Madhya Pradesh Commercial Tax Department (https://mptax.mp.gov.in/) handles state-level matters: registration assistance, advance rulings, and Professional Tax / state-specific cesses.
How does HelloBooks handle Madhya Pradesh compliance?
HelloBooks validates Madhya Pradesh GSTINs (state code 23 expected), applies the right CGST + SGST split on intra-state supplies, builds filing-ready GSTR-1 / GSTR-3B for Madhya Pradesh-registered entities, and tracks Professional Tax deductions on payroll.
Start exploring
Indian GST: CGST, SGST, IGST & Registration
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Read e-way billGSTR-1, 3B, 2B & 9 Returns: Filing Guide
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Read gstr returnsGST Updates 2025-26: What Changed for Small Businesses
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Read ais reconciliationTDS Sections and Rates under the Income-tax Act, 2025
Rates and thresholds for 194C, 194J, 194I, 194Q and the rest, mapped to the new Income-tax Act, 2025, sourced to incometaxindia.gov.in.
Read tds sectionsAuthoritative sources
GST rules change frequently. Always verify the current position with the official GSTN sources below before filing.
- GST Portal — gst.gov.inOfficial GSTN portal for registration, returns, and payments.
- CBIC GST — cbic-gst.gov.inCentral Board of Indirect Taxes & Customs — Acts, rules, notifications, and circulars.
- E-Invoice Portal — einvoice1.gst.gov.inInvoice Registration Portal (IRP) for IRN generation and e-invoice schema.
- E-Way Bill Portal — ewaybillgst.gov.inNational e-way bill portal for EWB generation, cancellation, and verification.
File GSTR-1 and GSTR-3B free with HelloBooks
The Free Plan is ₹0: it files unlimited GSTR-1 and GSTR-3B returns for one GSTIN and reconciles GSTR-2B, with no credit card and no expiry. Pro at ₹499/month adds GSTR-9 generated ready to file, e-invoicing and unlimited users.
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