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Delhi · PracticalAnnual compliance checklist for small businesses in Rohini
Small businesses in Rohini juggle GST returns, TDS, advance tax, ITR, audit and – for companies – ROC filings. Missing one date can mean late fees, interest and notices. Here is a practical month-by-month checklist.
Here is a practical compliance calendar for a typical small business in Rohini – a trader, manufacturer in nearby industrial areas, service provider or small company. Adjust it to your structure and registrations; for a downloadable calendar with reminders, use our due-date calendar.
Every month
| Date | Compliance | Who |
|---|---|---|
| 7th | TDS/TCS deposit for previous month (March: 30 April) | All deductors |
| 10th | GSTR-7/GSTR-8 | GST TDS deductors / e-commerce operators |
| 11th | GSTR-1 (monthly filers) | GST regular |
| 13th | IFF (QRMP, optional) | QRMP |
| 15th | PF and ESI contributions | Employers covered |
| 20th | GSTR-3B (monthly) | GST regular |
| 25th | PMT-06 (QRMP months 1–2) | QRMP |
Quarterly
| Date | Compliance |
|---|---|
| 13th after quarter | GSTR-1 (QRMP) |
| 18th after quarter | CMP-08 (composition) |
| 24th after quarter | GSTR-3B (QRMP, Delhi – Category Y) |
| 31 Jul / 31 Oct / 31 Jan / 31 May | TDS returns (24Q, 26Q, 27Q) |
| 15 Jun / 15 Sep / 15 Dec / 15 Mar | Advance tax instalments (presumptive: 15 Mar only) |
Annual – income tax
| Date | Compliance |
|---|---|
| 15 June | Salary TDS certificates (Form 130 from Tax Year 2026-27; Form 16 earlier) |
| 31 July | ITR – non-business individuals |
| 31 August | ITR – non-audit business/profession (from Budget 2026) |
| 30 September | Tax audit report (subject to extension) |
| 31 October | ITR – audit cases |
| 30 November | ITR – transfer pricing cases |
| 31 December | Belated ITR |
| 31 March | Revised ITR (fee after 31 Dec) |
Annual – GST
| Date | Compliance |
|---|---|
| 30 June | GSTR-4 (composition; due date changed from 30 April from FY 2024-25) |
| 30 November | Last date for ITC and credit notes of previous FY |
| 31 December | GSTR-9 / GSTR-9C |
| Before 31 March | LUT renewal for exporters; composition opt-in (CMP-02) for next year |
Annual – companies and LLPs
| Date | Compliance |
|---|---|
| 30 May | LLP Form 11 |
| 30 June | DPT-3; DIR-3 KYC (in the cycle year) |
| By 30 September | AGM |
| Within 15 days of AGM | ADT-1 (when auditor appointed) |
| Within 30 days of AGM | AOC-4 |
| Within 60 days of AGM | MGT-7 / MGT-7A |
| 30 October | LLP Form 8 |
Year-end checklist (February–March)
- Estimate profit and pay the 15 March advance tax.
- Pay micro and small suppliers within 45 days (Section 43B(h)).
- Clear TDS on all payments, including year-end provisions.
- Avoid cash payments above ₹10,000 per day per person.
- Reconcile GSTR-2B and claim pending ITC (deadline 30 November of next year, but clean up now).
- Take physical stock on 31 March.
- Decide regime (individual business owners) and file opt-out form if needed before the return.
- Renew licences (FSSAI, trade licence) falling due.
Worked example
Example: "Kapoor Electricals", a proprietorship in Rohini Sector 3 with turnover of ₹2.4 crore (regular GST, monthly filer, two employees, shop on rent of ₹60,000/month):
| Item | Action |
|---|---|
| Rent | TDS 10% under the rent entry (₹72,000 a year) deposited monthly by the 7th |
| GST | GSTR-1 by 11th, GSTR-3B by 20th |
| Tax audit | Required (turnover > ₹1 crore and cash > 5%) – report by 30 September |
| ITR | By 31 October |
| Advance tax | Four instalments |
| GSTR-9 | Required (turnover > ₹2 crore) by 31 December |
| PF/ESI | Not applicable (fewer than threshold employees) |
Key takeaway
A simple calendar – monthly GST and TDS, quarterly TDS returns and advance tax, annual ITR, audit, GSTR-9 and ROC filings – prevents most penalties. Our team at 509 Amba Tower, DC Chowk, Rohini handles accounting, TDS and payroll, GST and audit for small businesses across Rohini, Pitampura and Narela.
Official references
Official sources to verify the current text, notifications and circulars:
- CBIC GST – CGST/IGST Acts, Rules, notifications and circulars ↗
- GST portal – returns, notices and advisories ↗
- GST Council – meeting recommendations ↗
- Income Tax Department – Acts, Rules, circulars and section mapping ↗
- Income-tax e-Filing portal ↗
- Department of Trade and Taxes, Govt of NCT of Delhi ↗
- FSSAI FoSCoS – food licences ↗
Frequently asked questions
What are the most important monthly compliances?
TDS deposit by the 7th, GSTR-1 by the 11th (or IFF by 13th), PF/ESI by the 15th and GSTR-3B by the 20th (or quarterly by the 24th for Delhi QRMP filers).
When should a small business plan year-end tax?
In February–March: estimate profit, pay the last advance tax instalment by 15 March, pay MSE suppliers within 45 days, avoid cash payments above ₹10,000, and close books cleanly.
Which annual filings apply to a small private company?
AOC-4 and MGT-7A (or MGT-7), ADT-1 when the auditor is appointed, DPT-3 by 30 June, DIR-3 KYC per the triennial cycle, income-tax return with audit, and GSTR-9 if applicable.
Is GSTR-9 compulsory for small taxpayers?
GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore (as notified for recent years). GSTR-9C is required above ₹5 crore.
Do small businesses need GSTR-9 if turnover is below ₹2 crore?
GSTR-9 has been optional for turnover up to ₹2 crore for recent years as notified; check the notification for the year.
What happens if I miss a TDS deposit by a few days?
Interest at 1.5% per month or part applies from the date of deduction; deposit immediately and include interest.
Is PF registration compulsory for small shops?
PF applies to establishments with 20 or more employees (and ESI to 10 or more in notified areas); voluntary coverage is possible below that.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.