In shortIndian businesses carry recurring filings under several laws: GST returns monthly or quarterly with an annual return, income tax returns and advance tax every year, TDS returns every quarter, professional tax in states that levy it, and ROC filings for companies and LLPs. Each has its own due date and late fee, and several, such as GST and ROC late fees, run per day. A compliance calendar built at the start of the year, with documents collected monthly, avoids most of them.
What this practice area covers
- GST: registration, amendments and cancellation, and return filing with reconciliation.
- Income tax: returns for individuals and for firms, LLPs and companies, tax audit coordination and advance tax.
- TDS: TAN registration, quarterly TDS returns and correction statements.
- State levies: professional tax registration and returns.
- Corporate: ROC annual filings, board and general meetings, registers, and changes such as directors, capital, name and registered office.
If a filing has already led to a notice or demand, see our tax and customs disputes area.
The core compliance calendar
| Filing | Who | Frequency |
|---|
| GSTR-1 and GSTR-3B | GST-registered businesses | Monthly, or quarterly under QRMP for smaller taxpayers |
| GSTR-9 annual return | GST-registered businesses above the notified turnover | Yearly |
| TDS returns | Anyone deducting tax at source | Quarterly |
| Advance tax | Taxpayers with tax liability above the limit | In instalments during the year |
| Income tax return | Individuals, firms, LLPs, companies | Yearly, earlier for non-audit cases |
| AOC-4 and MGT-7 | Companies | Yearly, after the annual general meeting |
| LLP Form 11 and Form 8 | LLPs | Yearly |
| DIR-3 KYC | Directors with a DIN | As notified by MCA |
Due dates are notified by the government and are sometimes extended, so we work from the current notified dates each year.
How we run compliance for clients
At the start of the engagement we review your registrations, past filings and any pending defaults. We then agree a monthly document routine (sales and purchase data, bank statements, payroll) and a calendar of filings. Each return is prepared, reconciled and shared for approval before filing, and you receive the acknowledgement after filing. For income tax, the Income-tax Act, 2025 applies from 1 April 2026, so returns and forms are being moved to the new framework; we track the changes for you.
For companies, compliance also includes the work behind the forms: holding board meetings at the required intervals, approving the accounts, holding the annual general meeting, keeping statutory registers and minutes up to date, and recording changes in directors, shareholding or registered office within the time allowed. We prepare the notices, minutes and resolutions along with the filings, so the company's records and the MCA records stay consistent.
When your business changes, compliance changes with it. Hiring your first employees, starting exports, opening a branch in another state or crossing a turnover limit can each bring new registrations and returns, so tell us early and we will update your calendar.
Costs and penalties in general terms
Most filings have no government fee if made on time. Late filing attracts late fees, which for GST returns and ROC forms accrue per day, and interest on tax paid late. Continued default can lead to cancellation of GST registration, disqualification of directors who do not file for companies, and strike-off of the company. Our fees are usually a monthly or annual retainer based on transaction volume and the number of laws involved, quoted in writing.
Which service do you need?
All tax filing & compliance services
GST Registration
GST registration, amendment and cancellation for businesses and professionals.
Learn more GST Return Filing
GSTR-1, GSTR-3B, annual return and reconciliation.
Learn more Income Tax Return Filing
ITR filing for salaried people, professionals, investors and NRIs.
Learn more Business Tax Filing
Income tax returns, audit and advance tax for firms, LLPs and companies.
Learn more TAN Registration
TAN application, TDS returns and correction statements.
Learn more Professional Tax
State professional tax registration and returns for employers and professionals.
Learn more ROC Annual Compliance
AOC-4, MGT-7, LLP Form 8 and 11, board meetings and statutory registers.
Learn more Company Changes & Alterations
Change of name, registered office, directors, capital and object clause.
Learn more Please note: this page explains the law and procedure in general terms as on 30 October 2026. Fees, limits and timelines change, and the facts of each case matter, so take advice on your own papers before acting.
Frequently asked questions
What is the GST registration threshold?
Generally Rs 40 lakh aggregate turnover for suppliers of goods and Rs 20 lakh for services, with lower limits in special category states. Some suppliers, such as those making inter-state supplies of goods or selling through e-commerce operators, must register regardless of turnover.
Do I have to file GST returns if there was no business in a month?
Yes. A nil return must still be filed, otherwise late fees apply and the registration can eventually be cancelled.
What happens if a company does not file its annual returns?
Late fees accrue per day for each form, directors can be disqualified after continued default, and the Registrar may strike the company off.
Is a company with no business still required to comply?
Yes. A company must hold meetings and file its annual returns even with nil activity, or apply for dormant status or closure.
Can you take over compliance that is already in default?
Yes. We first file the pending returns with late fees, regularise the records and then move you onto a regular calendar.
Will the new Income-tax Act change my return filing?
The forms, terminology and some section numbers change under the Income-tax Act, 2025, but the basic duty to report income and pay tax on time continues.
