Private Limited Company Incorporation — Guide
Minimum directors and shareholders, the no-minimum-capital position, documents, the MCA SPICe+ process, timeline and post-incorporation compliance (INC-20A, first auditor, statutory registers).
Compliance Calendar & Tax Guides
A compliance calendar and tax guides for businesses and individuals, with regulatory updates, downloadable checklists and frequently asked questions — for general professional reference only.
Resources at a glance
What is on the resources page?
This page brings together guides on GST registration and returns, TDS, tax audit, company incorporation and the Income Tax Act 2025, a compliance calendar of recurring tax, GST and ROC due dates, optional email reminders, downloadable reference material and answers to common questions.
Who prepares these resources?
The resources are prepared by SKAG and Associates, a Chartered Accountancy firm in Mahavir Enclave, New Delhi, led by CA Gaurav Singh (ICAI M.No. 539050). They are general information for compliance teams and individuals, not professional advice, and should be checked against current notifications.
How do the email reminders work?
Choose the compliance areas that apply to you, such as GST returns, TDS, income tax, ROC or PF and ESI, and confirm your email address. A reminder is emailed a few days before each statutory due date. The service is free and you can unsubscribe at any time.
Updates from the Desk
Insights & Regulatory Updates
Brief, factual updates on regulatory developments affecting clients. For general information only.
TDS Guide — Rates, Due Dates & ITA-2025 Codes
Who must deduct TDS, common sections and rates, monthly deposit and quarterly-return due dates, and the new Numeric Payment Codes replacing section references under the Income Tax Act, 2025.
GST Registration Guide — Eligibility, Documents & Process
Turnover thresholds and mandatory categories, the documents required, the REG-01 online process with Aadhaar authentication, timeline, voluntary registration and the composition scheme.
Tax Audit Guide: Section 44AB (now Section 63)
Who needs a tax audit, the turnover thresholds for businesses and professionals, the shift from Section 44AB of the 1961 Act to Section 63 of the Income Tax Act 2025, audit forms 3CA/3CB/3CD, due dates and the penalty under Section 271B.
GST Return Filing Guide for Delhi SMEs
A practical, plain-language walkthrough of GST return filing for small and medium businesses — who must file, the GSTR-1/3B/9 returns with their governing sections, monthly vs QRMP due dates, late fees under Section 47, a step-by-step filing checklist and common mistakes to avoid.
Income Tax Act 2025 & Rules 2026 — Complete Transition Reference
The Income Tax Act, 2025 (replacing the 1961 Act) and the Income Tax Rules, 2026 (replacing the 1962 Rules) came into effect from 1 April 2026. The transition affects every TDS deduction, every salary slip, every TDS challan, and every form reference from that date onwards. Section 80C is now Section 123, Section 87A is Section 156, Section 192 (salary TDS) is now Section 392, and non-salary TDS provisions consolidate into Section 393; TDS challans and returns use payment codes 1001-1067. Form 16 becomes Form 130, Form 26AS becomes Form 168, and Form 24Q / 26Q become Form 138 / 140.
Important: ITR for FY 2025-26 (AY 2026-27), filed during 2026-27, continues under the 1961 Act using old section numbers. The new Act applies prospectively to income earned from 1 April 2026 onwards (Tax Year 2026-27).
View complete section mapping, form mapping, TDS Numeric Payment Codes & Rules 2026 changes →
Income-Tax Returns for AY 2026-27 — Remaining Dates and Documentation
Returns for Assessment Year 2026-27 (Financial Year 2025-26) are filed under the Income-tax Act, 1961. The due dates were 31 July 2026 for individuals and HUFs without business income and 31 August 2026 for business or professional income not liable to audit. For taxpayers whose accounts are required to be audited, the due date is 31 October 2026. A belated return (Section 139(4)) can be filed by 31 December 2026 with the fee under Section 234F, and a revised return (Section 139(5)) by 31 March 2027; a revision after 31 December 2026 attracts a fee under Section 234-I.
Documents typically required include Form 16 from each employer (for salaried individuals), interest certificates from banks, Form 26AS and the Annual Information Statement (AIS), proofs of deductions claimed (LIC premium, ELSS, home loan interest, donations, etc.), bank statements for the financial year and details of any capital gains transactions. Where the new tax regime is being opted, deduction proofs are largely not required other than for specified items.
GST Annual Return (GSTR-9 / 9C) — Reconciliation Pointers
The annual GST return for FY 2025-26 (GSTR-9) and the reconciliation statement for entities with turnover above ₹5 crore (GSTR-9C) are due by 31 December 2026.
A clean filing depends on reconciliation across three sources: the books of accounts, the GSTR-1 outward supplies, and the GSTR-3B summary returns. Common reconciliation points include ITC mismatches with GSTR-2B, unmatched RCM payments, credit notes that were not reflected in returns, and supplies reported under wrong heads (B2B vs B2C, intra-state vs inter-state). Identifying and correcting these well before the due date is important — once the annual return is filed, the figures become final positions.
Annual ROC Compliance Calendar — DPT-3, MSME-1 and DIR-3 KYC
For companies and LLPs, the financial year rolls into a structured filing calendar. DPT-3 (return of deposits or money received that are not deposits) is due by 30 June for the position as of 31 March. MSME-1, the half-yearly return reporting outstanding payments to MSME vendors beyond 45 days, is due 30 April (for Oct–Mar) and 30 October (for Apr–Sep).
DIR-3 KYC Web is filed once every three financial years by 30 June (from 31 March 2026; existing DINs are next due by 30 June 2028). Missing it leads to DIN deactivation and a ₹5,000 fee per director. Changes in contact details are to be updated within 30 days.
Statutory Due Dates
Compliance Calendar
A quick reference of recurring tax, GST and corporate due dates. Please verify current notifications before filing.
| Due Date | Compliance / Form | Period | Category |
|---|---|---|---|
| 7th of every month | TDS / TCS deposit (e-Pay Tax, Challan ITNS 281); March TDS by 30 April | Previous month | Direct Tax |
| 11th of every month | GSTR-1 (Outward Supplies) | Previous month | GST |
| 20th of every month | GSTR-3B (Summary Return) | Previous month | GST |
| 15th Jun / Sep / Dec / Mar | Advance Tax Instalments | Quarterly | Direct Tax |
| 31st Jul | Income-Tax Return — Individuals / HUFs (no business income) | Annual | Direct Tax |
| 31st Aug | Income-Tax Return — Business / Profession (Non-Audit) | Annual | Direct Tax |
| 30th Sep | Tax Audit Report (Form 3CA / 3CB & 3CD; Form 26 from Tax Year 2026-27) | Annual | Audit |
| 31st Oct | ITR — Audit Cases / Companies | Annual | Direct Tax |
| 30th Oct | AOC-4 (Financial Statements with ROC) | Annual | ROC |
| 29th Nov | MGT-7 / MGT-7A (Annual Return with ROC) | Annual | ROC |
| 31st Dec | GSTR-9 / GSTR-9C (GST Annual Return) | Annual | GST |
| 31st Dec | Belated Income-Tax Return (fee under Section 234F) | Annual | Direct Tax |
| 31st Mar | Revised Income-Tax Return (fee under Section 234-I after 31 Dec) | Annual | Direct Tax |
Due dates are indicative and may shift through CBDT, CBIC, or MCA notifications. Please refer to the official portals for the latest position.
Due Date Reminders
Free Compliance Email Reminders
Choose the compliance areas relevant to you. A reminder is emailed a few days before each statutory due date, as general information. Free, and you can unsubscribe anytime.
Check your email
Please check your email and click the confirmation link to activate your reminders.
Reminders are sent on a best-effort basis as a free courtesy service. Statutory due dates may change by government notification. The firm is not liable for any missed deadline; please independently verify due dates and engage the firm formally for compliance handling.
General Information
Reference Material & Ready Reckoners
General-information reference documents on common compliance topics. Provide an email address to receive a copy. These are not professional advice and providing them is not a solicitation of professional work.
Compliance Calendar FY 2026-27
Month-by-month deadlines for GST, TDS, ITR, ROC, PF/ESI — the complete 12-month picture.
TDS Rate Chart FY 2026-27
All 33 TDS sections with thresholds, rates and key conditions — current AY 2027-28.
GST Rate Cheat-Sheet
Goods slabs, services rates, composition scheme, RCM and return-due-date reference.
ROC Due Dates 2026
Annual + event-based + LLP filings — AOC-4, MGT-7, DIR-3 KYC, DPT-3, INC-20A and more.
Startup India 80-IAC Checklist
DPIIT recognition criteria + Section 80-IAC tax exemption requirements — complete document list.
New vs Old Tax Regime FY 2026-27
Slab-by-slab comparison, Section 87A rebate (Section 156 of the 2025 Act) and available deductions.
Note: These guides are prepared as general working references for compliance teams and informed individuals. They are not professional advice. For matters specific to your facts, please contact the firm.
Frequently Asked
Frequently asked questions
Quick clarifications on engagement, services and compliance terms.
The firm provides services across statutory and tax audits, direct taxation (income tax, TDS), GST and indirect taxation, corporate / ROC compliance, accounting and payroll support, and general advisory including registrations like MSME / Udyam, IEC and FSSAI.
The practice primarily serves small and medium enterprises (SMEs), start-ups, professionals, salaried individuals and family-owned businesses based in Delhi-NCR, and also works with clients elsewhere in India through digital communication.
The scope, deliverables and terms of each engagement depend on its nature and complexity and are agreed in writing through an engagement letter before work begins, in line with ICAI guidance. In keeping with ICAI's professional ethics requirements, the firm does not publish fee schedules.
Yes. Client information is treated as strictly confidential and handled in accordance with the ICAI Code of Ethics and applicable data protection norms. Documents shared with the firm by email or other agreed channels are accessed only by authorised personnel of the firm.
UDIN (Unique Document Identification Number) is an 18-digit identifier generated on the ICAI portal to authenticate every document certified by a Chartered Accountant. All certificates, reports and tax-audit forms issued by the firm carry a valid UDIN, which can be verified on udin.icai.org.
Yes. The firm works with clients across India through phone, email and video calls, with documents exchanged electronically. Where physical attendance is required (e.g. specific audit fieldwork or hearings), travel is arranged on a need-basis.
Please use the Contact section of this website or call the office directly. After an initial discussion, the firm shares a written engagement letter setting out the scope, deliverables and terms. Work commences upon mutual sign-off of the engagement letter.
PAN (Permanent Account Number) is a 10-character alphanumeric identifier issued by the Income-Tax Department. It is mandatory for all taxpayers, for opening bank accounts, financial transactions above prescribed limits, and filing income-tax returns. PAN is also used as a KYC document and is linked with Aadhaar for most individuals. PAN applications are made in Form 49A / 49AA, which the Income Tax Rules, 2026 replace with Forms 93 to 96.
TDS (Tax Deducted at Source) is income-tax deducted by the payer at the time of making specified payments such as salary, professional fees, rent, contract payments and interest. It is generally deposited by the 7th of the following month (30 April for tax deducted in March), and quarterly TDS returns are filed. Under the Income-tax Act, 1961 these were Sections 192 to 195 with returns in Form 24Q / 26Q / 27Q; for payments from 1 April 2026 the Income-tax Act, 2025 applies, with salary TDS under Section 392, other TDS under Section 393 (Numeric Payment Codes 1001-1067) and returns in Form 138 / 140 / 144. See the TDS guide.
The New Regime (Section 115BAC of the 1961 Act, now Section 202 of the Income-tax Act, 2025; default from FY 2023-24) offers lower slab rates but limited deductions. The Old Regime allows deductions such as 80C, 80D, HRA and home-loan interest (Sections 123, 126, Schedule III and 22(1)(b) of the 2025 Act from Tax Year 2026-27), but has higher slab rates. FY 2025-26 returns still use the 1961 Act section numbers. The right choice depends on your deductions claimable. Use the Income-Tax Calculator in the Tools section to compare both regimes side by side.
If your tax for the year, after TDS/TCS, is ₹10,000 or more, advance tax must be paid in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Presumptive taxpayers (Sections 44AD / 44ADA, now Section 58 of the Income-tax Act, 2025) pay 100% in a single instalment by 15 March. Shortfalls attract interest under Section 234C (Section 425 of the 2025 Act from Tax Year 2026-27).
GST registration is mandatory if aggregate turnover crosses ₹40 lakh (₹20 lakh for service providers; ₹10 lakh in special-category states). Inter-state suppliers, e-commerce operators, casual taxable persons and those liable under reverse charge must register irrespective of turnover. Voluntary registration is also permitted.
Under reverse charge, the recipient of goods or services pays GST directly to the government instead of the supplier. RCM applies on specified categories — e.g., legal services from an advocate, services from a goods transport agency (GTA), import of services, and certain notified goods. Recipients must pay GST through cash ledger and can claim ITC if otherwise eligible.
ITC is the credit of GST paid on purchases that can be set off against the GST payable on outward supplies. To claim ITC, the recipient must possess a valid tax invoice, the supplier must have filed GSTR-1, the invoice must reflect in GSTR-2B, and the recipient must have received the goods or services. Time limit for claim — earlier of 30 November of the next year or annual return date.
Regular taxpayers file GSTR-1 (outward supplies — monthly/quarterly) by the 11th/13th, and GSTR-3B (summary return with tax payment) by the 20th of the following month. Annual return GSTR-9 and reconciliation statement GSTR-9C (for turnover above ₹5 Cr) are due by 31 December of the next financial year.
DIN (Director Identification Number) is a unique 8-digit number allotted by the Ministry of Corporate Affairs (MCA) to every individual who is or intends to become a director of a company. It is mandatory for filing any company-related documents with the ROC. DIN is allotted through Form DIR-3 and remains valid for life unless surrendered or deactivated.
From 31 March 2026, DIR-3 KYC is no longer annual: every DIN holder files Form DIR-3 KYC Web once every three financial years, by 30 June (G.S.R. 943(E) dated 31 December 2025). Directors whose KYC was complete under the earlier system are next due by 30 June 2028. Changes in mobile, email or address must be updated within 30 days. Missing the due date deactivates the DIN, and a fee of ₹5,000 applies.
AOC-4 is the e-form for filing audited financial statements (balance sheet, P&L, board's report) with the ROC, due within 30 days of the AGM. MGT-7 (or MGT-7A for small companies / OPCs) is the annual return capturing details of shareholders, directors, indebtedness etc., due within 60 days of the AGM.
DPT-3 is an annual return required to be filed by every company (other than government companies) reporting receipt of money or loans which are not deposits as on 31 March each year. Due date is 30 June. Even if there are no deposits or loans, a NIL return is generally filed.
A tax audit is required if business turnover exceeds ₹1 crore (₹10 crore where cash receipts and payments are each within 5%), or for professionals if gross receipts exceed ₹50 lakh. It is also applicable if income is declared below presumptive thresholds under Section 44AD/44ADA. For FY 2025-26 the audit falls under Section 44AB of the Income-tax Act, 1961, with the report in Form 3CA/3CB and Form 3CD due by 30 September 2026. From Tax Year 2026-27 the provision is Section 63 of the Income-tax Act, 2025, with the report in Form 26. See the tax audit guide.
A statutory audit is the independent audit of a company's financial statements as mandated under the Companies Act, 2013, performed in accordance with the Standards on Auditing issued by ICAI. It applies to all companies regardless of turnover and culminates in an audit report that accompanies the financial statements filed with shareholders and ROC.
From 1 April 2023, every company is required to use accounting software with a feature recording an audit trail of every transaction — creating an edit log of each change made along with date. The auditor must report on whether the audit-trail feature was operational throughout the year. Disabling the audit trail or using non-compliant software is a serious compliance lapse.