Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Purpose
Showing 9 of 36 forms
GSTR-9 — Annual GST Return
Annual return consolidating all monthly/quarterly returns filed during the FY. Mandatory for taxpayers with turnover > ₹2 Cr. Due by 31 December of subsequent year.
ℹ Optional for those with turnover ≤ ₹2 Cr. Mandatory for >₹2 Cr.
AOC-4 — Annual Accounts Filing
Filing of audited financial statements (Balance Sheet, P&L, Cash Flow, Notes to Accounts) and Board's Report with the Registrar of Companies on MCA portal.
ℹ Due: 30 days from AGM (usually 29 November for companies with 31 March year-end). Penalty ₹100/day.
MGT-7 — Annual Return of Company
Annual return filed by companies disclosing shareholding, directors, governance information. MGT-7A is for One Person Companies (OPC) and small companies.
ℹ Due: 60 days from AGM (usually 29 November). Certified by CS if paid-up capital > ₹10 Cr or TO > ₹50 Cr.
DIR-3 KYC — Director KYC
Annual KYC for all DIN holders — both active and disqualified directors. Web-form for existing verified DINs; e-form DIR-3 KYC for name/address changes.
ℹ Due: 30 September every year. DIN is deactivated if missed; ₹5,000 reactivation fee.
DIR-12 — Change in Directors / KMP
Form for appointment/resignation/removal of directors, managing directors, and key managerial personnel (KMP). Must be filed within 30 days of change.
MGT-14 — Filing of Resolutions with ROC
Filing of resolutions and agreements passed in Board/Shareholder meetings that are required to be filed with ROC under Section 117 — e.g., change in objects clause, borrowing powers.
ℹ Must be filed within 30 days of passing the resolution.
MSME Form-1 — MSME Dues Return
Half-yearly return by companies with outstanding dues to MSME suppliers (≥ ₹1 lakh, pending > 45 days). Filed with MCA by 30 April (Oct–Mar period) and 31 October (Apr–Sep period).
ℹ Mandatory for all companies (except small companies for short-form exemption) since MSME Dev Act 2006.
LLP Form 11 — Annual Return (LLP)
Annual return of LLP disclosing particulars of partners, changes during the year, and contribution details. Filed on MCA portal by 30th May.
ℹ Due: 30 May. Penalty ₹100/day after due date. Mandatory even for dormant LLPs.
LLP Form 8 — Statement of Accounts (LLP)
Annual filing of Statement of Account and Solvency by LLP. Declares solvency, assets, liabilities and profit/loss. Certified by a Chartered Accountant if turnover > ₹40L.
ℹ Due: 30 October. Penalty ₹100/day. Even dormant LLPs must file.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.