Next due: CMP-08 for July–September (composition) — 18 Oct (today)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
Proprietorship
Traders, shops, freelancers — Owner and business are one person for tax purposes.
| Obligation | When |
|---|---|
| GST returns if registered | 11th / 20th monthly |
| Advance tax | Quarterly |
| Tax audit if turnover crosses the limit | 21 Oct 2026 (extended) |
| Income tax return (ITR-3 / ITR-4) | 31 Jul, or audit due date |
| TDS on payments if audited in the previous year | 7th monthly |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersPartnership firmRegistered or unregistered firmsLLPLimited Liability PartnershipsPrivate limited companyIncluding small companiesOne Person CompanySingle-member companySection 8 companyNot-for-profit companiesTrust or societyCharitable and religious bodiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians