| Compliance Name | Short Description (including Section/Rule references) | Specific 2026 Due Date |
|---|---|---|
| Income Tax Return (ITR-5) | Annual return under the Incometax Act, 1961 | 31 July 2026 (non-audit) / 31 October 2026 (audit cases) |
| Tax Audit | Audit under Section 44AB where turnover exceeds prescribed limits | 30 September 2026 |
| GST Annual Return (GSTR-9) | Annual GST disclosure under CGST Act | 31 December 2026 |
| GST Reconciliation Statement (GSTR9C) | Reconciliation of audited financials with GST returns | 31 December 2026 |
| TDS Return (if applicable) | Quarterly TDS filing under Chapter XVII-B | 31 May 2026 (Q4) |
| Advance Tax | Tax payment under Sections 207– 211 | 15 March 2026 |
| Compliance Name | Short Description (including Section/Rule references) | Specific 2026 Due Date |
|---|---|---|
| Income Tax Return (ITR-5) | Annual return under the Incometax Act, 1961 | 31 July 2026 (non-audit) / 31 October 2026 (audit cases) |
| Tax Audit | Audit under Section 44AB where turnover exceeds prescribed limits | 30 September 2026 |
| GST Annual Return (GSTR-9) | Annual GST disclosure under CGST Act | 31 December 2026 |
| GST Reconciliation Statement (GSTR9C) | Reconciliation of audited financials with GST returns | 31 December 2026 |
| TDS Return (if applicable) | Quarterly TDS filing under Chapter XVII-B | 31 May 2026 (Q4) |
| Advance Tax | Tax payment under Sections 207– 211 | 15 March 2026 |
No, but an unregistered firm faces limitations in enforcing contractual rights.
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