Statutory Library

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-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 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 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.

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.

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.