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-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-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.

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.