Statutory Library

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-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.

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.