For Small Businesses & SMEs
Run Your Business. We Handle Compliance.
GST registration & returns, bookkeeping, ITR filing, MSME registration, TDS, ROC compliance — complete back-office for Indian SMEs.
CA/CS
Qualified Team
GST
Registered Practitioners
MSME
Registration Experts
₹0
Hidden Fees
✓ GST Registration & Returns
✓ MSME / Udyam Registration
✓ Monthly Bookkeeping
✓ TDS Filing
✓ ROC Compliance
Get Your Business Compliance Audit
Tell us your business type and turnover — our CA will identify compliance gaps, GST obligations, TDS requirements, and give you a clear action plan.
What We Do For Small Businesses
SME Services — All in One Place
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GST
GST Registration
GSTIN within 3–7 working days. Mandatory if turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). Includes first return guidance and GST portal setup.
Register for GST
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Income Tax
Business ITR Filing
ITR-3 / ITR-4 for proprietorships, ITR-5 for partnerships. Section 44AD presumptive scheme (8% / 6% net profit) or regular books with all deductions.
File Business ITR
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Accounting
Monthly Bookkeeping
Tally / cloud-based accounting, bank reconciliation, purchase & sales ledger, P&L statement, balance sheet — managed by a dedicated CA team monthly.
Start Bookkeeping
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MSME / Udyam
MSME Registration (Udyam)
Udyam registration for micro, small, and medium enterprises. Access priority-sector lending, government tenders, collateral-free credit under the CGTMSE guarantee, and the 45-day payment protection.
Register MSME
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TDS
TDS Deduction & Filing
Deduct TDS on contractor payments, rent and professional fees. File quarterly statements (24Q / 26Q, which become Forms 138 / 140 from tax year 2026-27) and issue TDS certificates to deductees on time.
Manage TDS
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ROC
ROC Annual Compliance
Annual ROC filings for Pvt Ltd companies — AOC-4 (financial statements), MGT-7 / MGT-7A (annual return), ADT-1, and director KYC once every three years. Avoid MCA penalties with on-time filing.
File ROC Returns
GST Due Dates
Never Miss a GST Deadline
Late GST filing attracts ₹50/day (₹20/day for nil return) plus 18% interest on unpaid tax. Here are the key monthly deadlines:
11th — GSTR-1 (Outward Supplies)
File details of all sales/outward supplies for the previous month. Monthly filing is compulsory above ₹5 crore turnover; below that you may choose QRMP.
Mid-month — GSTR-2B (Auto ITC Statement)
Auto-populated input tax credit statement from supplier’s GSTR-1. Reconcile purchases with this statement.
20th — GSTR-3B (Summary Return)
Monthly summary return with tax payment. Net tax (output minus ITC) to be paid before filing GSTR-3B.
13th — GSTR-1 (Quarterly filers)
Quarterly GSTR-1 for businesses with turnover up to ₹5 crore opting for QRMP scheme. Simpler compliance.
22nd/24th — GSTR-3B (Quarterly filers)
Quarterly summary return. Pay estimated tax monthly (PMT-06) and file quarterly 3B. Reduces compliance burden significantly.
Dec 31 — GSTR-9 (Annual Return)
Consolidation of all returns for the financial year. Compulsory above ₹2 crore turnover; GSTR-9C reconciliation statement above ₹5 crore. Reconcile with books.
Entity Selection
Right Business Structure — Right from Day One
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Simplest
Sole Proprietorship
No registration required (only PAN + GST). Unlimited personal liability. ITR-3 or ITR-4 filing. No separate legal identity. Best for: Small shops, micro businesses.
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Flexible
Partnership / LLP
Partnership deed or LLP agreement. LLP: Limited liability protection. ITR-5 for the firm; partners’ profit share is tax-free in their hands. LLP: MCA registration + annual Form 8 and Form 11. Best for: Professional practices, 2–5 partners.
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Scalable
Private Limited Co.
Separate legal identity from owners. Limited liability for shareholders. Statutory audit + ROC filings mandatory every year. ITR-6; tax audit only above the turnover limit. Best for: Growth-focused SMEs, external funding.
Your Compliance Map
What Applies to a Small Business
The registrations and filings a proprietor, partnership or small company trading, manufacturing or selling services meets — which apply to everyone, and which switch on with turnover, staff or the state you work in.
| Obligation | Applies when | Due | Law | Status |
|---|---|---|---|---|
| Income tax returnITR-3 / ITR-4 / ITR-5 / ITR-6 | Every business owner or entity with taxable income; firms and companies always | FY 2025-26: 31 Aug 2026 for ITR-3 / ITR-4 without audit; 31 Oct 2026 for audit cases | Income-tax Act, 1961, s.139 | Mandatory |
| Presumptive taxationSection 44AD | Resident individual, HUF or firm (not LLP) with turnover up to ₹2 crore, or ₹3 crore if cash is within 5% | Chosen in the return; 8% of turnover (6% on digital receipts) as profit | Income-tax Act, 1961, s.44AD | Recommended |
| Tax auditForm 3CB-3CD | Turnover over ₹1 crore (₹10 crore if cash receipts and payments are each within 5%), or profit declared below the 44AD rate | 30 September | s.44AB (s.63 of the 2025 Act; Form No. 26) | If applicable |
| Advance tax | Tax for the year after TDS is ₹10,000 or more | 15 Jun, 15 Sep, 15 Dec, 15 Mar; 44AD cases pay it all by 15 March | Income-tax Act, 2025, s.408 | If applicable |
| GST registration | Turnover over ₹40 lakh (goods) or ₹20 lakh (services); any inter-state sale of goods; selling goods through a marketplace | Within 30 days of becoming liable | CGST Act, s.22 / s.24 | If applicable |
| GST returnsGSTR-1 / GSTR-3B | Every regular GST registrant; QRMP optional up to ₹5 crore turnover | Monthly: 11th and 20th. QRMP: IFF by the 13th, GSTR-3B by the 22nd / 24th after the quarter | CGST Act, s.37 / s.39 | If applicable |
| GST annual returnGSTR-9 / GSTR-9C | Turnover above ₹2 crore; reconciliation statement above ₹5 crore | 31 December after the year | CGST Act, s.44 | If applicable |
| Composition schemeCMP-08 / GSTR-4 | Opted in: traders and manufacturers up to ₹1.5 crore, service providers up to ₹50 lakh; no inter-state sales | CMP-08 by the 18th after each quarter; GSTR-4 by 30 April | CGST Act, s.10 | If applicable |
| E-invoicing | Aggregate turnover above ₹5 crore in any year since 2017-18, for B2B invoices | Before the invoice is issued | CGST Rules, r.48(4) | If applicable |
| E-way bill | Moving goods worth more than ₹50,000 in a consignment | Before the goods move | CGST Rules, r.138 | If applicable |
| TDS deposit & statements | Paying salary, rent, contractors or professionals above the thresholds (proprietors: once audited in the previous year) | Deposit by the 7th; statements 31 Jul, 31 Oct, 31 Jan, 31 May | Income-tax Act, 2025, s.393 | If applicable |
| Udyam registration | Any micro, small or medium enterprise; no government fee | Any time — one online form on the Udyam portal | MSMED Act, 2006 | Recommended |
| Paying MSE suppliers on time | You buy from a micro or small enterprise registered on Udyam | Within the agreed credit period, never beyond 45 days (15 days if nothing agreed) | MSMED Act, s.15; Income-tax Act, 1961, s.43B(h) | Mandatory |
| Shop & establishment registration | A shop, office, godown or showroom in a state whose Act requires it | Within the period your state sets after opening | State Shops & Establishments Act | If applicable |
| Professional taxPTEC / PTRC | You work or employ staff in a PT-levying state (e.g. Maharashtra, Karnataka, West Bengal); not Delhi, Haryana or UP | As the state sets; maximum ₹2,500 a person a year | State PT Act; Constitution, Art. 276 | If applicable |
| EPF registration & returns | 20 or more employees | Contribution and ECR by the 15th of next month | EPF & MP Act, 1952 | If applicable |
| ESI registration & returns | 10 or more employees (20 in some states), for staff earning up to ₹21,000 a month | Contribution by the 15th of next month | ESI Act, 1948 | If applicable |
| ROC annual filingsAOC-4 / MGT-7A · LLP Form 8 / 11 | You run the business as a private limited company or an LLP | Company: 30 and 60 days after the AGM. LLP: 30 May and 30 Oct | Companies Act, 2013; LLP Act, 2008 | If applicable |
Special-category states have lower GST thresholds (₹20 lakh for goods, ₹10 lakh for services). The Income-tax Act, 2025 applies from tax year 2026-27; returns, tax audits and Q4 TDS statements for FY 2025-26 are still under the 1961 Act and its old form names.
FY 2026-27 Calendar
Your Year at a Glance
The dates a GST-registered small business with staff works to. Monthly: TDS deposit by the 7th, GSTR-1 by the 11th (IFF by the 13th for QRMP), PF and ESI by the 15th, and GSTR-3B by the 20th (22nd / 24th after the quarter for QRMP).
- Apr – JunQ1
- CMP-08 for January–March, if you are in the composition scheme
- GSTR-4 annual return for FY 2025-26 (composition)
- Q4 TDS statements for FY 2025-26 (24Q / 26Q)
- Advance tax — 15% of the year’s tax (not for 44AD cases)
- Jul – SepQ2
- Q1 TDS statements (Forms 138 / 140 under the 2025 Act)
- ITR-3 / ITR-4 for FY 2025-26, if no tax audit
- Advance tax — 45% cumulative
- Tax audit report, if turnover crosses the limit
- Oct – DecQ3
- ITR for audit cases and Q2 TDS statements
- Advance tax — 75% cumulative
- GSTR-9 / 9C for FY 2025-26, where they apply
- Last date for a belated or revised FY 2025-26 return
- Jan – MarQ4
- Q3 TDS statements
- Advance tax — 100%; 44AD businesses pay the full amount now
- Year-end: count stock, clear dues to micro and small suppliers, close books
What Goes Wrong
Mistakes That Cost Small Businesses
Most notices a small business receives trace back to a few habits: late GST returns, unmatched input credit, cash dealings and missed audit limits.
Filing GSTR-3B late
Late fee runs per day on every return, interest runs on the tax, and two missed returns in a row block your e-way bills.
₹50/day (₹20 nil) + 18% p.a. interestClaiming ITC not in GSTR-2B
Credit on a purchase your supplier never reported is reversed on scrutiny, with interest from the date you used it.
ITC reversal + interest + penaltyPaying MSE suppliers after 45 days
The unpaid purchase is disallowed as an expense for the year, raising your taxable profit, and the supplier can claim interest.
Deduction lost + compound interest at 3× the bank rateTaking ₹2 lakh or more in cash
Receiving ₹2 lakh or more in cash from one person in a day, or for one transaction, attracts a penalty equal to the amount received.
Penalty = 100% of the cash receivedCrossing the audit limit unnoticed
Turnover crosses ₹1 crore mid-year, or profit falls below the 44AD rate, and no tax audit is done before the due date.
0.5% of turnover, up to ₹1.5 lakhLate TDS deposit or statement
Interest runs monthly on late deposits, each day’s delay in the quarterly statement adds a fee, and the expense can be disallowed.
Interest 1.5%/month + ₹200/day late feeWorking With TaxClue
How It Works — and What We Need
Four steps
- Tell us about the businessEntity type, what you sell, turnover, states you operate in, staff count and your current GST / TDS status.
- Get your compliance mapA dated list of every return and payment due in the next 12 months, with a fixed fee quoted upfront.
- Share data monthly, we fileSend sales, purchase and bank data each month; we keep the books, reconcile GSTR-2B and file on time.
- Year-end without surprisesAdvance-tax estimates before each instalment, then ITR, tax audit and GSTR-9 prepared from books already reconciled.
Documents to keep ready
- PAN & Aadhaar of the proprietor, partners or directors
- GST certificate and portal loginIf already registered
- Business address proofRent agreement or utility bill + owner’s NOC
- Bank statements for every business account
- Sales & purchase invoices, expense bills
- Closing stock statementFor traders and manufacturers
- Loan statements and interest certificates
- Staff salary registerIf you have employees
Read the Detail
Small Business Guides
Common Questions
Small Business Compliance — FAQs
GST registration is mandatory if: (1) annual turnover exceeds ₹40 lakh for goods businesses or ₹20 lakh for service businesses (₹20 lakh and ₹10 lakh in special category states); (2) you make inter-state supplies of goods, regardless of turnover (service providers get a relaxation up to the threshold); (3) you sell goods through e-commerce platforms (Amazon, Flipkart, etc.); (4) you are a casual taxable person. Voluntary registration is allowed even below threshold to claim ITC on purchases.
Section 44AD allows resident individuals, HUFs and partnership firms (not LLPs or companies) with turnover up to ₹2 crore — ₹3 crore where cash receipts and payments are each within 5% — to declare 8% of gross turnover as net profit (6% for digital receipts) without maintaining detailed books. This simplifies ITR filing (use ITR-4). You cannot claim additional expenses, but you also don’t need a tax audit if you declare the presumptive rate or higher. If you opt out within five years of choosing it, you are barred from 44AD for the next five years. Professionals use the separate Section 44ADA.
MSME/Udyam registration benefits include: collateral-free loans backed by the CGTMSE credit guarantee, priority-sector lending from banks, subsidies under various central and state schemes, preference in government procurement (the Public Procurement Policy sets a 25% annual buying target from micro and small enterprises), protection against delayed payments for micro and small suppliers (buyers must pay within 45 days), and reduced government fees for trademark and patent filing.
Late fees for GSTR-1 and GSTR-3B: ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20/day (₹10 + ₹10) for nil returns. The cap per return depends on turnover — ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore (₹500 for nil returns). Additionally, interest at 18% per annum is charged on the unpaid tax amount. Repeated non-filing also blocks e-way bill generation. These amounts add up quickly — timely filing is critical.
Under the Income Tax Act, an individual or HUF running a business must maintain books if business income exceeded ₹2.5 lakh or turnover exceeded ₹25 lakh in any of the three preceding years. Companies are always required to maintain books under the Companies Act. Under 44AD/44ADA presumptive schemes, books are not required if you declare the prescribed profit %. However, maintaining books helps with GST reconciliation, bank loan applications, and provides an accurate financial picture of your business.
Composition suits a small business selling mostly to consumers. Traders and manufacturers with turnover up to ₹1.5 crore (₹75 lakh in special category states) pay a flat 1% of turnover, restaurants 5%, and service providers up to ₹50 lakh pay 6%. You file CMP-08 each quarter and one GSTR-4 a year. The trade-offs: you cannot charge GST on your invoice, cannot claim input tax credit, and cannot sell goods inter-state — so B2B sellers usually lose customers by opting in.
The government charges no fee on the official Udyam portal, and the certificate is issued online using the owner’s Aadhaar and the business PAN. It does not need renewal — your classification as micro, small or medium is updated from your income tax and GST data. Be wary of look-alike sites that charge for “registration”.
If you buy from a micro or small enterprise, you must pay within the agreed credit period, which cannot exceed 45 days (15 days if there is no written agreement). Under Section 43B(h) of the Income-tax Act, 1961, an amount still unpaid beyond that period at year-end is not allowed as an expense until the year you actually pay it. The supplier can also claim compound interest at three times the RBI bank rate. Collect Udyam numbers from your vendors and track these dues separately.
Both are state laws, so the answer depends on where you operate. Most states require a shop, office or showroom to register under their Shops & Establishments Act within a set period of opening, though some exempt very small units. Professional tax applies only in states that levy it — Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat and others — and not in Delhi, Haryana or Uttar Pradesh. Where it applies, the business enrols for its own PT and registers to deduct PT from staff salaries.
EPF registration is compulsory once you employ 20 or more people. ESI applies once you have 10 or more employees (20 in some states) and covers staff earning up to ₹21,000 a month. Once registered, contributions are deposited and returns filed by the 15th of the following month, and coverage continues even if headcount later falls. Voluntary EPF registration is possible below 20 employees.
Focus on Your Business
Let Us Handle the Compliance.
Tell us where you stand — a CA calls back with a clear action plan.