Statutory Library

ITR-1 — Sahaj (Salaried)

Simplified return for resident individuals with salary/pension income up to ₹50 lakh, one house property, other sources (interest). Cannot be used for capital gains, more than one HP, or business income.

ℹ Cannot be used by directors of companies or if you have unlisted equity shares.

ITR-2 — Individuals & HUF (No Business)

For individuals and HUFs with income from salary, capital gains (stocks, property, MF, ESOP), multiple house properties, foreign assets/income, or winnings from lottery/race. No business/professional income.

ℹ Use when you have capital gains from sale of property, stocks, mutual funds or ESOP.

ITR-3 — Individuals & HUF (Business / Profession)

For individuals and HUFs carrying on business or profession with or without books of accounts. Includes F&O income, commission agents, freelancers with detailed P&L.

ℹ Required if you trade F&O, have business income, or are a partner in a firm.

ITR-4 — Sugam (Presumptive Income)

For individuals, HUF, and firms (not LLP) with presumptive income under Sections 44AD (business), 44ADA (professionals) or 44AE (transport), plus salary and single house property.

ℹ Turnover limit for 44AD: ₹3 Cr (digital transactions) or ₹2 Cr. For 44ADA: gross receipts ≤ ₹75L.

ITR-5 — Firms, LLPs, AOP, BOI

For partnership firms, LLPs, Association of Persons (AOP), Body of Individuals (BOI), local authorities and co-operative societies. Partners file separately using ITR-3.

ITR-6 — Companies

For all companies except those claiming exemption under Section 11 (charitable trusts). Includes domestic and foreign companies.

ℹ Must be filed electronically with DSC. Includes MAT computation (Sec 115JB).

ITR-7 — Trusts, Political Parties, Institutes

For entities required to file under Sections 139(4A), 139(4B), 139(4C), 139(4D) — charitable/religious trusts, political parties, scientific research associations, educational institutions.

Form 24Q — TDS Return (Salary)

Quarterly TDS return by employers for tax deducted at source from salaries under Section 192. Filed 4 times a year. Required to generate Form 16 for employees.

ℹ Due: 31 Jul (Q1), 31 Oct (Q2), 31 Jan (Q3), 31 May (Q4).

Form 26Q — TDS Return (Non-Salary)

Quarterly TDS return for all non-salary payments — interest, rent, contractor payments, professional fees, commission, etc. Most common TDS return for businesses.

ℹ Covers Sections 194A (interest), 194C (contractor), 194J (professional), 194H (commission), 194I (rent).

Form 27Q — TDS (Payments to Non-Residents)

Quarterly TDS return for payments made to non-residents (other than salary) under Sections 195, 196A–196D. Includes royalties, technical fees, dividends to FIIs.

Form 27EQ — TCS Return

Quarterly Tax Collected at Source return under Section 206C — for sellers of specified goods (scrap, minerals, forest produce, etc.) and for remittances, overseas tour packages, luxury goods.

Form 16 — TDS Certificate (Salary)

Annual TDS certificate issued by employer to employee. Part A: TDS deducted & deposited. Part B: Breakup of salary and deductions claimed under Chapter VI-A. Mandatory for salary > tax-free limit.

ℹ Must be issued by employer by 15th June after end of FY.

Form 16A — TDS Certificate (Non-Salary)

Quarterly TDS certificate issued for non-salary payments — interest, rent, professional fees, contracts. Required by deductees to claim TDS credit in their ITR.

ℹ To be issued within 15 days of due date of TDS return.

Form 26AS — Annual Tax Credit Statement

Consolidated statement showing TDS/TCS deposited, advance tax/self-assessment tax paid, refund received, and high-value transactions reported by third parties for a PAN.

ℹ Always verify Form 26AS before filing ITR to ensure all TDS credits appear.

Form 12BB — Investment Declaration

Submitted by employee to employer at the start of the financial year declaring investments and deductions (LIC premium, PPF, HRA, housing loan, etc.) to compute correct TDS on salary.

Form 15G / 15H — No-TDS Declaration

Self-declaration by individuals (15G) or senior citizens ≥ 60 yrs (15H) stating total income will be below taxable limit, requesting the payer not to deduct TDS on interest, dividends, or rent.

ℹ Submit at start of FY to bank or payer. 15H for senior citizens has no estimated income condition.

Form 3CA/3CB/3CD — Tax Audit Report

Tax audit report under Section 44AB. Form 3CA (along with 3CD) for businesses with mandatory statutory audit; Form 3CB (along with 3CD) for all others. Submitted by Chartered Accountant with UDIN.

ℹ Mandatory for turnover > ₹1 Cr (business) or receipts > ₹50L (profession). Due: 30 September.

Form 67 — Foreign Tax Credit Claim

Filed by resident Indians to claim credit for taxes paid in foreign countries on foreign income (Double Taxation Relief under DTAA). Must be filed by ITR due date.

GSTR-1 — Outward Supply Return

Details of all outward supplies (sales) made during the month/quarter. Taxpayers with turnover > ₹5 Cr file monthly (by 11th). Others file quarterly under QRMP or opt for monthly.

ℹ Monthly filers: 11th of next month. QRMP quarterly: 13th of month after quarter.

GSTR-3B — Summary Return & Tax Payment

Monthly summary return declaring outward supplies, inward supplies, ITC claimed, and net tax payable. Tax must be paid while filing. Not a replacement for GSTR-1.

ℹ Due: 20th (>₹5Cr), 22nd (≤₹5Cr Cat I), 24th (≤₹5Cr Cat II) of next month.

GSTR-4 — Annual Return (Composition)

Annual return filed by composition taxpayers (paying tax at flat rate on turnover, no ITC). Covers entire FY in one return. Due by 30 April of following year.

GSTR-2B — Auto-Drafted ITC Statement

System-generated monthly statement showing Input Tax Credit (ITC) available based on suppliers' GSTR-1/5/6 filings. Used to reconcile ITC before filing GSTR-3B.

ℹ Available on 14th of every month. ITC in GSTR-3B should not exceed GSTR-2B.

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.

GSTR-9C — GST Audit / Reconciliation Statement

Annual reconciliation statement between audited financial statements and GST returns. Filed by taxpayers with turnover > ₹5 Cr, certified by a Chartered Accountant.

ℹ Self-certified reconciliation since FY 2021-22 (no CA signature required for smaller assessees).

GST REG-01 — Registration Application

Application for new GST registration. Required for businesses with turnover exceeding threshold (₹40L for goods, ₹20L for services), inter-state supplies, e-commerce operators, and specific categories.

ℹ Documents: PAN, Aadhaar, address proof, bank details, business registration proof.

GST CMP-02 — Composition Scheme Opt-In

Intimation to opt into the Composition Scheme for eligible taxpayers (turnover ≤ ₹1.5 Cr for goods, ₹50L for services). Composition dealers pay tax at 1-6% without ITC.

ℹ Must be filed before commencement of FY. Cannot issue tax invoice or collect GST from customers.

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.

FC-GPR — FDI Inflow Reporting

Form Foreign Currency – Gross Provisional Return. Filed by Indian companies receiving Foreign Direct Investment (FDI), reporting allotment of equity instruments to non-residents within 30 days.

ℹ Filed via RBI's FIRMS portal. Required for equity, compulsorily convertible preference shares, debentures.

FC-TRS — Transfer of Shares (FDI)

Filed when equity instruments are transferred between a resident and non-resident (or vice versa). Both buyer and seller may need to file. Due within 60 days of receipt of consideration.