Statutory & e-Filing Portals
GST Portal →
E-Filing GST returns, checking input tax credit ledgers, and taxpayer registrations.
Income Tax e-Filing →
Filing ITR, computing advance tax liability, and verifying tax assessment status.
MCA Services →
Ministry of Corporate Affairs portal for ROC filings, company secretary inputs, and registers.
ICAI Official Website →
The official portal of The Institute of Chartered Accountants of India.
Statutory Compliance Calendar
| Due Date | Form / Return | Compliance Area | Applicability |
|---|---|---|---|
| 15th of Every Month | Challan payment | Provident Fund & ESIC Payments | All eligible employers |
| 11th of Every Month | Form GSTR-1 | Outward GST Supplies filing | Regular taxpayers turnovers > 5cr |
| 20th of Every Month | Form GSTR-3B | Summary Indirect Tax Payment | Regular GST taxpayers |
| June 15 | Challan payment | 1st Installment Advance Tax | Individuals & Corporates |
| July 31 | Form ITR-1 to ITR-4 | Income Tax Return Filing | Individuals & Non-Audit Assessees |
| September 30 | Tax Audit Report | Income Tax Audit submission | Corporate assessees subject to audit |
Frequently Asked Compliance Questions
Who is subject to a statutory audit under the Companies Act, 2013?
Under Section 139 of the Companies Act, 2013, every private limited company, public limited company, or one-person company registered in India is required to get its accounts audited by a qualified Chartered Accountant, irrespective of its turnover or profit levels.
What is the turnover threshold for tax audits under the Income Tax Act?
Under Section 44AB of the Income Tax Act, businesses with an annual turnover exceeding INR 1 Crore (or INR 10 Crore if cash transactions are less than 5% of total transactions) and professionals with receipts exceeding INR 50 Lakhs are subject to a mandatory tax audit.
Under what conditions does a firm need to register for GST in India?
GST registration is mandatory for businesses supplying goods if aggregate turnover exceeds INR 40 Lakhs (INR 20 Lakhs for special category states), and for service providers if turnover exceeds INR 20 Lakhs. It is also mandatory for inter-state sellers and e-commerce operators, regardless of turnover thresholds.
How does a company secretary audit benefit a private corporation?
A secretarial audit (governed by Section 204 of the Companies Act) verifies compliance with corporate legislation, board regulations, listing agreements, and FEMA rules. It protects directors from legal liabilities and reassures lenders regarding corporate governance integrity.