Due Date Information

Below are the major GST returns and their filing timelines:

1. GSTR-1 – This return is for reporting outward supplies (sales). It is filed monthly by taxpayers having turnover above ₹5 crore or those who have not opted for the QRMP scheme. Due on or before the 11th of the following month.

2. GSTR-3B – This is a summary return of all outward and inward supplies with tax payment. It is due by the 20th of the following month for regular taxpayers.

3. GSTR-4 – This is an annual return for taxpayers who have opted for the Composition Scheme. It is due by 30th April of the succeeding financial year.

4. GSTR-5 – This return is for non-resident foreign taxpayers. It is to be filed monthly, by the 20th of the following month or within 7 days after the end of registration, whichever is earlier.

5. GSTR-6 – This is filed by Input Service Distributors (ISDs). It is due by the 13th of the following month.

6. GSTR-7 – Filed by persons required to deduct TDS under GST. Due by the 10th of the following month.

7. GSTR-8 – Filed by e-commerce operators required to collect TCS under GST. Due by the 10th of the following month.

8. GSTR-9 – This is an annual return for regular taxpayers having turnover above ₹2 crore. The due date is 31st December of the following financial year.

9. GSTR-9C – This is a reconciliation statement (audited) applicable to taxpayers with turnover above ₹5 crore. It is also due by 31st December.

10. CMP-08 – This is a quarterly return for payment of self-assessed tax by Composition Dealers. It is due by the 18th of the month succeeding the quarter.

Here are the key ITR filing deadlines and related forms:

1. ITR-1 (SAHAJ) – For salaried individuals with income up to ₹50 lakh and no business income. Due by 31st July,2025. The ITR filing due date has been extended to 15th September 2025 for non-audit taxpayers.

2. ITR-2 – For individuals and HUFs not having income from business/profession. Due by 31st July,2025. The ITR filing due date has been extended to 15th September 2025 for non-audit taxpayers.

3. ITR-3 – For individuals and HUFs having income from business/profession. Due date:

ITR 3 due date (non-audit individuals/HUFs): 15th September 2025.

ITR 3 due date (audit-required cases): 31st October 2025.

4. ITR-4 (SUGAM) – For presumptive income scheme taxpayers under Section 44AD, 44ADA, 44AE. Due by 31st July,2025. The ITR filing due date has been extended to 15th September 2025 for non-audit taxpayers.

5. ITR-5 – For Partnership Firms, LLPs, AOPs, etc. Due by 31st October,2025.

6. ITR-6 – For Companies other than those claiming exemption under Section 11. Info not available.

7. ITR-7 – For trusts, political parties, institutions, etc. Required to file under Sections 139(4A), 139(4B), 139(4C), or 139(4D). Info not available.

8. Form 3CA-3CD / 3CB-3CD – These are tax audit reports under Section 44AB. Info not available.

9. Form 15G/15H – Declaration to prevent TDS deduction on interest. To be submitted before the start of the financial year or at the time of investment.

10. TDS Return (Form 24Q, 26Q, 27Q) – Quarterly TDS returns are due as follows:

• Q1: 31st July

• Q2: 31st October

• Q3: 31st January

• Q4: 31st May

For companies registered under the Companies Act, the following forms and due dates are important:

1. INC-20A – Declaration of Commencement of Business. Must be filed within 180 days of incorporation.

2. ADT-1 – Auditor appointment filing. To be filed within 15 days from the AGM.

3. AOC-4 / AOC-4 XBRL – Filing of financial statements and Board Report. Due within 30 days from the AGM.

4. MGT-7 – Filing of Annual Return for companies. Due within 60 days from the AGM.

5. MGT-7A – Annual return for One Person Companies (OPCs) and small companies. Due within 60 days from the AGM.

6. DIR-3 KYC / DIR KYC WEB – KYC compliance for Directors. Due by 30th September every year.

7. MGT-14 – Filing of resolutions passed by the Board or shareholders, such as approval of financials or loans. To be filed within 30 days of resolution.

8. DPT-3 – Return of deposits or outstanding loan details. Due by 30th June each year.

Steps involved in incorporating a private limited company or LLP:

1. Name Reservation (SPICe+ Part A) – Name approval typically takes 1–2 working days.

2. Company Incorporation (SPICe+ Part B) – Filing for incorporation with PAN, TAN, GST, EPFO, ESIC. Takes about 3–5 working days.

3. Bank Account Opening – Post incorporation, takes 1–7 working days depending on the bank.

4. Filing of INC-20A – Declaration of commencement of business. Must be filed within 180 days of incorporation.

5. Post-Incorporation Compliances – Includes Board meetings, auditor appointment, and first ROC filings.

If a Company or LLP is no longer operational, the following options are available:

1. Voluntary Winding Up – Requires board and shareholder resolution, followed by appointment of liquidator. The entire process is governed by the Insolvency and Bankruptcy Code and Companies Act.

2. Strike Off via Form STK-2 – Can be filed if the company has no liabilities and has not been operational. The process may take 3 to 6 months from application to ROC approval.

3. DIR-12 and MGT-14 – Required for filing board resolution for voluntary winding up and director changes.