"India Business Guide 2025 — Company Banane Se Tax Management Tak | GST · ITR · Registration"
India Business Guide · 2025 · Complete Edition
Company Banane Se
Tax Management Tak
Poori Jankari
Ek comprehensive guide — company kaise banayi jaati hai, kaunse documents chahiye, GST kaise kaam karta hai, ITR kaise bharte hain, aur apne business ko legally sahi tarike se kaise chalate hain. Ekdum basic se advance tak.
Table of Contents
01
Jab bhi koi paise kamane ke liye kaam karta hai — chahe wo dukaan ho, service ho, ya online kaam — usse business kehte hain. Lekin har business ek registered "company" nahi hoti.
Simple analogy: Business kaam karna hai — company us kaam ko ek legal identity dena hai. Jaise aap khud ek insaan hain, usi tarah company ek "artificial person" hoti hai jo apne naam par property rakh sakti hai, contract kar sakti hai, aur court mein ja sakti hai.
Registered Company ke fayde:
Limited Liability
Company ke debt mein aapki personal sampatti safe rehti hai.
Funding milna aasan
Investors aur banks registered company ko zyada trust karte hain.
Legal credibility
Government tenders, big clients — sab registered company chahte hain.
Perpetual existence
Owner ke jaane ke baad bhi company chalti rehti hai.
Kab company NAHI banana chahiye? Agar aap abhi testing phase mein hain, turnover ₹5 lakh se kam hai, ya sirf locally kaam karna hai — tab pehle Sole Proprietorship se shuru karo. Jab grow karo, tab upgrade karo.
02
| Type | Minimum Log | Liability | Kiske liye best | Registration |
|---|---|---|---|---|
| Sole Proprietorship | 1 insaan | Unlimited (personal) | Chhota local business, dukaan | Sirf GST / Trade License |
| Partnership Firm | 2–20 log | Unlimited | Family business, 2-3 partners | Partnership Deed + Registration |
| LLP | 2 partners | Limited | CA, doctor, lawyer firms | MCA portal par LLP Form-2 |
| Private Limited (Pvt. Ltd.) | 2 directors, 2 shareholders | Limited | Startups ka best choice | SPICe+ form, MCA |
| OPC (One Person Company) | 1 director | Limited | Solo entrepreneur jo company chahta hai | SPICe+ form, MCA |
| Public Limited | 3 directors, 7 shareholders | Limited | Stock exchange listing, large company | SPICe+ + SEBI compliance |
⭐ Recommendation: Agar aap ek startup ya growing business ke liye soch rahe hain — Private Limited Company sabse popular aur investor-friendly choice hai. Isme shares hote hain, funding lena aasan hai, aur founders ki personal liability protected rehti hai.
Pvt. Ltd. vs LLP — Quick comparison:
Pvt. Ltd. — Funding
Equity funding, angel, VC sab possible
LLP — Funding
Equity nahi, sirf loans. VC usually avoid karte hain
Pvt. Ltd. — Compliance
Zyada — annual filings, board meetings required
LLP — Compliance
Kam — flexible management structure
Pvt. Ltd. — Tax
LLP — Tax
30% flat + surcharge
03
Private Limited Company register karne ki official process MCA (Ministry of Corporate Affairs) ke through hoti hai. Poora process online hai. Total time: 7–15 working days.
Step-by-Step Process
1
DSC — Digital Signature Certificate banao
Sabhi directors ka DSC banana padta hai. Ye ek USB token hota hai jisme electronic signature hota hai — online forms sign karne ke liye zaroori hai.
Kahan se milega: eMudhra.com, Sify, NSDL — koi bhi MCA-approved provider se.
Kya lagega: PAN, Aadhaar, passport photo, ₹1,000–₹2,000, 1–3 din.
Kahan se milega: eMudhra.com, Sify, NSDL — koi bhi MCA-approved provider se.
Kya lagega: PAN, Aadhaar, passport photo, ₹1,000–₹2,000, 1–3 din.
2
DIN — Director Identification Number lo
Har director ka ek unique DIN hota hai. Ye SPICe+ form ke saath hi apply ho jaata hai — alag se apply karne ki zaroorat nahin hoti ab.
Portal: mca.gov.in
Portal: mca.gov.in
3
Company ka naam reserve karo — RUN Form
MCA portal par jaao → "MCA Services" → "Company/LLP Name" → RUN (Reserve Unique Name) form bharo.
2 naam suggest karo — unique aur Companies Act ke rules ke hisaab se. Approval mein 1–2 din lagte hain. Fee: ₹1,000.
Naam ke rules: "Private Limited" ya "Pvt Ltd" end mein hona chahiye. Kisi existing company ka naam nahi copy kar sakte.
2 naam suggest karo — unique aur Companies Act ke rules ke hisaab se. Approval mein 1–2 din lagte hain. Fee: ₹1,000.
Naam ke rules: "Private Limited" ya "Pvt Ltd" end mein hona chahiye. Kisi existing company ka naam nahi copy kar sakte.
4
MOA + AOA draft karo
MOA (Memorandum of Association): Company ka "main document" — isme naam, registered state, objectives (kya kaam karegi), authorized share capital, aur subscribers ki details hoti hain.
AOA (Articles of Association): Internal rules — shares kaise transfer hongi, board meetings kaise hongi, directors ke powers kya hain.
Kaise banayein: CA ya CS se banwao (₹3,000–₹5,000). Standard templates MCA website par bhi hain. SPICe+ ke saath e-MOA aur e-AOA online bhi submit ho sakti hai.
AOA (Articles of Association): Internal rules — shares kaise transfer hongi, board meetings kaise hongi, directors ke powers kya hain.
Kaise banayein: CA ya CS se banwao (₹3,000–₹5,000). Standard templates MCA website par bhi hain. SPICe+ ke saath e-MOA aur e-AOA online bhi submit ho sakti hai.
5
SPICe+ Form submit karo
Yahi main registration form hai. Isme company info, directors info, share capital, registered office — sab bharte hain. MOA + AOA, address proof, aur directors ke documents attach hote hain.
Portal: mca.gov.in → SPICe+
Fee: Government fee ₹0–₹2,000 (share capital ke hisaab se). DSC se sign karo.
Portal: mca.gov.in → SPICe+
Fee: Government fee ₹0–₹2,000 (share capital ke hisaab se). DSC se sign karo.
6
COI — Certificate of Incorporation milega
Approval milne ke baad Certificate of Incorporation (COI) email par aata hai. Isme CIN (Corporate Identity Number) hota hai — ye company ki permanent ID hai.
Is din se company officially exist karti hai! COI ke baad hi bank account, PAN, TAN, GST apply kar sakte hain.
Is din se company officially exist karti hai! COI ke baad hi bank account, PAN, TAN, GST apply kar sakte hain.
7
PAN, TAN, aur Bank Account kholo
COI milne ke baad NSDL/UTIITSL se company ka PAN lo (ITR filing ke liye). TAN lo (TDS ke liye). Phir kisi bhi bank mein company current account kholo — COI + PAN + MOA + Board Resolution chahiye.
PAN portal: incometax.gov.in
PAN portal: incometax.gov.in
8
GST Registration lo (agar zaroori ho)
Agar turnover ₹20 lakh/year se zyada hogi (services) ya ₹40 lakh (goods), ya aap inter-state business karte hain, to GST registration zaroori hai.
Portal: gst.gov.in → New Registration → Company documents upload → GSTIN milta hai.
Portal: gst.gov.in → New Registration → Company documents upload → GSTIN milta hai.
Total kharcha estimate (Pvt. Ltd.):
DSC (2 directors): ₹2,000–₹4,000 | CA fees: ₹5,000–₹12,000 | Govt. fees: ₹0–₹2,000 | Miscellaneous: ₹1,000
Total: approximately ₹8,000–₹18,000 mein poori company ban jaati hai.
DSC (2 directors): ₹2,000–₹4,000 | CA fees: ₹5,000–₹12,000 | Govt. fees: ₹0–₹2,000 | Miscellaneous: ₹1,000
Total: approximately ₹8,000–₹18,000 mein poori company ban jaati hai.
04
Company registration ke liye in documents ki zaroorat padti hai. Ye sab self-attested copies chahiye hoti hain unless specifically notarized maanga ho.
Directors aur Shareholders ke liye
| Document | Purpose | Note |
|---|---|---|
| PAN Card | Identity proof — mandatory | Compulsory for all directors |
| Aadhaar Card | Identity + Address proof | Mobile linked hona chahiye OTP ke liye |
| Passport (foreign nationals) | Identity + Address | Notarized + apostilled hona chahiye |
| Voter ID / Driving License | Alternative address proof | Aadhaar available ho to prefer karein |
| Passport size photo | Recent photo | White background preferred |
| Mobile number + Email | OTP verification | Director ke naam par hona chahiye |
Registered Office ke liye
| Document | Kab lagta hai | Kahan se milega |
|---|---|---|
| Electricity Bill | Address proof ke liye | Recent 2 mahine ka — property owner ka naam hona chahiye |
| Rent Agreement | Rented office mein | Notarized ya registered rent agreement |
| NOC (No Objection Certificate) | Agar owner aur director alag hain | Property owner se likhit NOC lena padta hai |
| Property Papers / Sale Deed | Agar office owned hai | Self-attested copy |
Company Documents (Banane padenge)
| Document | Kya hota hai | Kaise banayein |
|---|---|---|
| MOA (Memorandum of Association) | Company ke objectives, scope, share capital ka declaration | CA/CS se banwao ya MCA template use karo |
| AOA (Articles of Association) | Internal rules — meetings, shares, powers | CA/CS se banwao — customize kiya ja sakta hai |
| Board Resolution | Company ke decisions ka formal record | Meeting mein pass karo, secretary likhega |
| Share Certificates | Shareholders ko issued hoti hai | COI milne ke baad company issue karti hai |
| Statutory Registers | Members register, directors register, share transfer register | Company maintain karti hai — CA help karega |
DSC (Digital Signature) kaise banayein:
1. eMudhra.com ya NSDL ya Sify par jaao
2. "DSC Application" form bharo online
3. PAN, Aadhaar, photo upload karo
4. Video verification complete karo
5. ₹1,000–₹1,500 pay karo
6. 1–3 din mein USB token deliver ho jaata hai
1. eMudhra.com ya NSDL ya Sify par jaao
2. "DSC Application" form bharo online
3. PAN, Aadhaar, photo upload karo
4. Video verification complete karo
5. ₹1,000–₹1,500 pay karo
6. 1–3 din mein USB token deliver ho jaata hai
05
GST ek indirect tax hai jo goods (maal) aur services (service) ki khareed-farokht par lagta hai. 1 July 2017 se India mein lagu hua aur isne roughly 17 alag-alag indirect taxes ki jagah li.
Ek line mein: Jab aap kuch bechte ho, to customer se GST collect karte ho aur government ko dete ho. Jab aap kuch khareedte ho, to aapne jo GST diya wo "Input Tax Credit (ITC)" ke roop mein wapas milta hai.
GST Rates
0%
Chawal, aata, sabzi, namak, fresh milk
5%
Tea, coffee, edible oil, medicine
12%
Biscuit, mobiles, processed food
18%
AC, fridge, restaurants, IT services
28%
Cars, tobacco, luxury items, casinos
GST Registration — Kab Zaroori Hai
| Category | Threshold | Portal |
|---|---|---|
| Service providers (normal states) | Turnover > ₹20 lakh/year | gst.gov.in |
| Goods suppliers (normal states) | Turnover > ₹40 lakh/year | gst.gov.in |
| Special category states (NE + Himachal etc) | Turnover > ₹10 lakh | gst.gov.in |
| Inter-state supply (kisi bhi amount par) | Mandatory — koi limit nahi | gst.gov.in |
| E-commerce sellers (Amazon, Flipkart etc) | Mandatory — koi limit nahi | gst.gov.in |
GST Registration Process
1
gst.gov.in par jaao → "New Registration"
Apna PAN, email, mobile number enter karo. OTP se verify karo. Temporary Reference Number (TRN) milega.
2
Form GST REG-01 bharo
Business details, address, bank account, business type (Pvt. Ltd. / Proprietorship etc), HSN/SAC codes (aapke goods/services ke codes) bharo.
3
Documents upload karo
PAN, Aadhaar, photograph, address proof (electricity bill/rent agreement), bank statement ya cancelled cheque, COI (company ke liye), digital signature.
4
GSTIN milega — 3–7 working days mein
15-digit GSTIN (GST Identification Number) milega. Ye number sab invoices par likhna padta hai. Format:
29AAACU0643R1ZL (State code + PAN + entity code + checksum).GST Returns — Kitni baar bharne padti hain
| Form | Kya hai | Due Date | Kiske liye |
|---|---|---|---|
| GSTR-1 | Sales (outward supplies) ki detail | 11th of next month (monthly) / Quarterly | All registered taxpayers |
| GSTR-3B | Monthly summary — tax pay karo | 20th of next month | All registered taxpayers |
| GSTR-2B | Auto-generated — aapki purchases ki detail (ITC claim ke liye) | 14th of next month (auto) | Reference ke liye |
| GSTR-9 | Annual return — poore saal ka hisaab | 31 December | Turnover > ₹2 crore |
| GSTR-9C | Annual reconciliation statement + audit | 31 December | Turnover > ₹5 crore |
ITC — Input Tax Credit (Paise bachane ka formula)
ITC kya hai: Jo GST aapne khareedne par diya — wo bechne par liye GST mein se minus ho jaata hai. Sirf net tax bharna padta hai.
Example:
Aapne ₹10,000 ka maal kharida → 18% GST diya = ₹1,800 (Input Tax)
Aapne ₹15,000 mein becha → 18% GST collect kiya = ₹2,700 (Output Tax)
Government ko dena: ₹2,700 − ₹1,800 = ₹900 only
Aapne ₹10,000 ka maal kharida → 18% GST diya = ₹1,800 (Input Tax)
Aapne ₹15,000 mein becha → 18% GST collect kiya = ₹2,700 (Output Tax)
Government ko dena: ₹2,700 − ₹1,800 = ₹900 only
ITC nahi milega: Personal expenses, cars (personal use), food & beverages (staff ke liye), club memberships, construction (building banana).
GST Penalties — Agar nahi bharogte to
| Galti | Penalty |
|---|---|
| Late filing of GSTR-1 / GSTR-3B | ₹50/day (₹20/day if nil return) — maximum ₹10,000 |
| Tax ka bhari na karna | 18% interest per annum + 10% penalty |
| Tax fraud / evasion | 100% penalty + criminal prosecution possible |
| Registration nahi karna (mandatory hone par) | ₹10,000 ya tax amount (whichever higher) |
06
ITR (Income Tax Return) matlab apni saal bhar ki kamaai ka hisaab Income Tax Department ko dena aur tax pay karna. Ye ek legal obligation hai — jo nahi bhaarta, usse penalty hoti hai.
Tax Slabs 2025-26 — New Regime (Default) — Budget 2025 Updated
| Income Range | Tax Rate | Tax Amount (approx) |
|---|---|---|
| ₹0 – ₹4,00,000 | Nil (Zero) | ₹0 |
| ₹4,00,001 – ₹8,00,000 | 5% | Max ₹20,000 |
| ₹8,00,001 – ₹12,00,000 | 10% | Max ₹40,000 |
| ₹12,00,001 – ₹16,00,000 | 15% | Max ₹60,000 |
| ₹16,00,001 – ₹20,00,000 | 20% | Max ₹80,000 |
| ₹20,00,001 – ₹24,00,000 | 25% | Max ₹1,00,000 |
| ₹24,00,000 se zyada | 30% | 30% on amount above ₹24L |
๐ Budget 2025 ka sabse bada change — Rebate 87A: Ab ₹12 lakh tak ki income par zero tax dena padta hai (Rebate Section 87A ke through). Salaried logon ke liye ₹75,000 standard deduction milane ke baad effectively ₹12.75 lakh tak zero tax. Ye 2024-25 ke ₹7 lakh se badhakar ₹12 lakh kar diya gaya hai.
Tax Slabs 2025-26 — Old Regime (Optional)
| Income Range | Tax Rate |
|---|---|
| ₹0 – ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| ₹10,00,000 se zyada | 30% |
Old Regime vs New Regime 2025-26
| Point | Old Regime | New Regime (Default) |
|---|---|---|
| Zero tax limit | ₹5 lakh (Rebate 87A) | ₹12 lakh (Budget 2025 — Rebate 87A) |
| Deductions (80C, HRA, etc) | Milti hain — ₹1.5 lakh+ bacha sakte ho | Nahi milti (sirf NPS 80CCD(2) milti hai) |
| Standard Deduction | ₹50,000 | ₹75,000 |
| Tax rates | Sirf 3 slabs — 5%, 20%, 30% | 7 slabs — 0% se 30% tak gradually |
| Kiske liye better | Bahut saari investments hain, HRA milta hai | Income ₹12 lakh tak, ya kam investments hain |
ITR Forms — Kaun sa Bharna Hai
| Form | Kiske liye | Income Sources |
|---|---|---|
| ITR-1 (Sahaj) | Salaried individual | Salary + ek ghar + bank interest. Income ≤ ₹50 lakh. |
| ITR-2 | Non-business individual/HUF | Capital gains, multiple properties, foreign income. |
| ITR-3 | Business ya profession | Business income, freelance, consultancy. Profit-Loss ka full account. |
| ITR-4 (Sugam) | Presumptive income scheme | 44AD/44ADA scheme — turnover ka fixed % profit. Simple filing. |
| ITR-5 | LLP, Firms, AOP, BOI | All income types of firm/LLP. |
| ITR-6 | Companies (Pvt. Ltd., Public Ltd.) | Company ka return — CA se bhara jaata hai. |
Important Deductions — Tax Bachane ke Tarike
| Section | Kya hai | Maximum Limit |
|---|---|---|
| Section 80C | LIC, PPF, EPF, ELSS, home loan principal, tuition fees, NSC | ₹1,50,000/year |
| Section 80D | Health insurance premium (self + family) | ₹25,000 (₹50,000 if parents senior citizen) |
| Section 24(b) | Home loan interest (self-occupied property) | ₹2,00,000/year |
| Section 80E | Education loan interest | No limit — 8 years tak |
| Section 80G | Donations to eligible charities | 50–100% of donation (depends on charity) |
| HRA | Rent dete hain to salary se exempt | Actual HRA ya formula — jo kam ho |
| Standard Deduction | Salaried log — automatic milti hai | ₹75,000 (new regime), ₹50,000 (old) |
ITR File Karne ki Process
1
Documents ikatthe karo
Form 16 (employer se), bank statements, FD interest certificates, rent receipts, investment proofs (80C), AIS/TIS download karo incometax.gov.in se.
2
incometax.gov.in par login karo
PAN se register karo agar pehli baar hai. "e-File" → "Income Tax Returns" → "File Income Tax Return" par jaao.
3
Assessment Year aur form select karo
AY 2025-26 matlab FY 2024-25 ki income. Sahi ITR form choose karo (salary wale = ITR-1).
4
Pre-filled data verify karo
Portal automatically Form 16, TDS, interest — sab pre-fill karta hai. Check karo ki sab sahi hai. Missing income add karo.
5
Submit karo aur e-Verify karo
Submit ke baad e-verification zaroori hai — Aadhaar OTP se (simplest), ya net banking, ya demat account se. 30 din ke andar verify karna zaroori hai warna invalid ho jaata hai.
Deadline: 31 July (penalty avoid karne ke liye)
Deadline: 31 July (penalty avoid karne ke liye)
Late filing penalty: 31 July ke baad ₹1,000 (agar income ≤ ₹5 lakh) ya ₹5,000 penalty lagti hai. Income ₹5 lakh se kam hai to penalty sirf ₹1,000 hai.
07
Company bana lena bas shuruat hai. Har saal kuch mandatory filings aur meetings hoti hain — agar nahi kiya to penalty aur company strike off ho sakti hai.
MCA / ROC Filings (Companies ke liye mandatory)
| Form | Kya hai | Due Date | Penalty if late |
|---|---|---|---|
| AOC-4 | Financial Statements (Balance Sheet, P&L) file karo | 30 November (AGM ke 60 din baad) | ₹100/day |
| MGT-7 / MGT-7A | Annual Return — shareholders, directors ki info | 31 December | ₹100/day |
| DIR-3 KYC | Director KYC update karo | 30 September | ₹5,000 flat |
| ADT-1 | Auditor appointment notice | AGM ke 15 din baad | ₹100/day |
Meetings (Mandatory hain)
| Meeting Type | Kitni baar | Rule |
|---|---|---|
| Board of Directors Meeting | Minimum 4 baar/year | Consecutive meetings mein 120 din se zyada gap nahi |
| AGM (Annual General Meeting) | Saal mein 1 baar | 15 mahine se zyada gap nahi. Financial year end ke 6 mahine ke andar. |
| First Board Meeting | Ek baar — company banne ke 30 din ke andar | Mandatory hai pehle saal mein |
Tax Compliance Calendar
| Kya karna hai | Due Date | Kiske liye |
|---|---|---|
| Advance Tax (1st installment) | 15 June | Agar tax liability > ₹10,000/year |
| Advance Tax (2nd installment) | 15 September | Saal ka 45% tax pay |
| Advance Tax (3rd installment) | 15 December | Saal ka 75% tax pay |
| Advance Tax (4th installment) | 15 March | 100% tax pay |
| TDS Deposit | 7th of every month | Agar employees ko salary pay karte ho ya vendors ko payment |
| TDS Return (Form 24Q/26Q) | Quarterly | Every employer/business making TDS deduction |
| ITR Filing (Company) | 31 October (audit case) / 31 July (non-audit) | All companies |
| GST Annual Return GSTR-9 | 31 December | Turnover > ₹2 crore |
Startup India — Special Benefits
DPIIT Recognition kya hai?
Department for Promotion of Industry & Internal Trade se recognition milne par ek startup ko ye benefits milte hain:
✅ Tax Holiday: 3 consecutive saal mein se koi bhi 3 saal — Section 80-IAC ke under income tax mein 100% exemption
✅ Angel Tax exemption: Investors se liya funding tax-free
✅ Fund of Funds: SIDBI ke through government funding access
✅ Fast-track patent: Patent processing 80% faster
✅ Labour law self-certification: 9 labour laws mein self-certification allowed
Apply karo: startupindia.gov.in → Recognition Certificate milega
Department for Promotion of Industry & Internal Trade se recognition milne par ek startup ko ye benefits milte hain:
✅ Tax Holiday: 3 consecutive saal mein se koi bhi 3 saal — Section 80-IAC ke under income tax mein 100% exemption
✅ Angel Tax exemption: Investors se liya funding tax-free
✅ Fund of Funds: SIDBI ke through government funding access
✅ Fast-track patent: Patent processing 80% faster
✅ Labour law self-certification: 9 labour laws mein self-certification allowed
Apply karo: startupindia.gov.in → Recognition Certificate milega
Shares aur Equity — Kaise Manage Karein
Share Certificate issue karna: COI milne ke 2 mahine ke andar sabhi shareholders ko share certificates issue karne padte hain. SH-1 format use hota hai.
Shares transfer karna: Form SH-4 (Share Transfer Deed) + Stamp Duty lagti hai. Board resolution pass karna padta hai.
New shares issue karna (Fundraising): Board resolution → shareholders ka special resolution (agar applicable) → ROC ko PAS-3 form file → share certificates issue karo. ESOP ke liye bhi yahi process hai.
Ek CA ya CS zaroor rakho. Annual compliance agar miss ho gayi to ₹100/day se lekar ₹5,000 flat tak penalty hai. Ek good CA ₹15,000–₹40,000/year mein sari filings handle kar dega — ye cost bahut chhoti hai potential penalties ke mukable mein.
08
Ye sab official government websites hain — yahan se hi kaam karo. Third-party sites par jaane ki zaroorat nahi — sab kuch in portals par free mein ho jaata hai.
mca.gov.in
Company registration, ROC filings, SPICe+, MGT-7, AOC-4, director KYC
gst.gov.in
GST registration, GSTR-1, GSTR-3B, GSTR-9 filing, ITC claims
incometax.gov.in
ITR filing, PAN application, Form 26AS, AIS, tax payment, TDS
startupindia.gov.in
DPIIT recognition, startup registration, tax exemption application
icai.org — CA Dhundho
ICAI ki official directory — apne area ka CA search karo
eMudhra.com
DSC (Digital Signature Certificate) banwane ke liye — MCA approved
msme.gov.in
Udyam Registration — MSME benefits, government schemes
sebi.gov.in
Stock market listing, IPO, investor protection — Public Limited ke liye
udyamregistration.gov.in
MSME / Udyam registration — chhote business ke liye subsidies aur benefits
india.gov.in
Central government ki sabhi schemes aur business-related information
Quick Reference — Kya Kab Karna Hai
| Kaam | Deadline | Portal |
|---|---|---|
| ITR filing (individuals) | 31 July | incometax.gov.in |
| ITR filing (companies — audit) | 31 October | incometax.gov.in |
| GST Annual Return GSTR-9 | 31 December | gst.gov.in |
| ROC Annual Return (MGT-7) | 31 December | mca.gov.in |
| Financial Statements (AOC-4) | 30 November | mca.gov.in |
| Director KYC (DIR-3) | 30 September | mca.gov.in |
| GSTR-1 (monthly) | 11th every month | gst.gov.in |
| GSTR-3B | 20th every month | gst.gov.in |
| TDS deposit | 7th every month | incometax.gov.in |
| Advance Tax (4 installments) | 15 Jun / Sep / Dec / Mar | incometax.gov.in |
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