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SHARMA JAIN& ASSOCIATES
Chartered Accountants
Knowledge Center

Tax Updates & Startup Guides

Stay informed on changing Indian tax regulations, ROC filing requirements, and cash management strategies.

Taxation
5 min read

Understanding Presumptive Taxation (Sec 44ADA) for Indian Freelancers

Are you a freelance developer, designer, or consultant in India? Learn how you can pay tax on only 50% of your gross receipts under Section 44ADA.

Published: June 18, 2026
Business Setup
7 min read

Startup Incorporation: Private Limited vs. LLP vs. OPC in India

Before launching your product, pick the right structure. We weigh the legal requirements, venture capital feasibility, and operational overheads.

Published: May 28, 2026
Compliance Alerts
6 min read

The Guide to GSTR-2B Input Tax Credit (ITC) Reconciliation

Reconciliation is the key to preventing cash leakage. Learn why GSTR-2B matching is mandatory and how to handle non-filing vendors.

Published: June 05, 2026

Compliance Due-Dates

Upcoming deadlines for business filings and tax deposits in India.

GSTR-1 (Monthly Sales Statement)

Form: GSTR-1
GST

Mandatory filing of outward supply details for taxpayers with turnover exceeding ₹5 Crores or those not opting for the QRMP scheme.

Due Date:11th of Every Month

GSTR-3B (Monthly Tax Payment Return)

Form: GSTR-3B
GST

Summary return indicating taxable value, Input Tax Credit (ITC) claimed, and final tax paid via cash ledger or credit ledger.

Due Date:20th of Every Month

Monthly TDS Deposit

Form: Challan ITNS 281
TDS

All TDS deducted on salary and non-salary payments must be deposited to the government treasury. March TDS must be deposited by April 30th.

Due Date:7th of Every Month

Quarterly TDS Return Filing

Form: Form 24Q (Salary) / 26Q (Non-Salary)
TDS

Quarterly statement of tax deducted at source. Late filing fees are ₹200 per day under Section 234E.

Due Date:31st of July, October, January, April

Income Tax Return (ITR) - Non-Audit Cases

Form: ITR-1, ITR-2, ITR-3, ITR-4
Income Tax

Annual return filing for salaried individuals, freelancers, and small businesses not requiring audit under Section 44AB.

Due Date:31st July 2026

MCA Director KYC (DIR-3 KYC)

Form: DIR-3 KYC
ROC

Annual KYC compliance for all registered directors holding active DINs. Late filing attracts a flat ₹5,000 penalty.

Due Date:30th September 2026

ROC Annual Accounts Filing (AOC-4)

Form: Form AOC-4
ROC

Filing of audited balance sheet and Profit & Loss statement with the Registrar of Companies. Late filing is ₹100 per day.

Due Date:30th October 2026 (30 days from AGM)

Notice: Late filing of GSTR-3B attracts a flat ₹50 per day late fee. Late filing of MCA Form AOC-4 or MGT-7 attracts ₹100 per day penalty. Set up a consultation to automate your filing schedule.

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