Statutory Compliance Returns Filing Under Various Acts in India

Statutory compliance refers to the legal obligations that businesses must adhere to while operating in India. TrustEase Solutions is committed to provide these compliances services that includes various filings, returns, and reports mandated by different labor laws, tax regulations, and corporate laws. Below is a comprehensive guide on statutory compliance returns filing under various acts:

1. Income Tax Act, 1961

Income Tax Return (ITR) Filing: Companies, LLPs, and individuals earning income must file annual tax returns.

Due Dates: ITR - July 31 (Individuals), October 31 (Companies)

2. Goods and Services Tax (GST) Act, 2017

GST Returns Filing:

GSTR-1: Monthly/Quarterly (Details of Outward Supplies)
GSTR-3B: Monthly/Quarterly (Summary Return)
GSTR-9: Annual Return
GSTR-9C: GST Audit (if turnover > ₹5 crore)

Due Dates: GSTR-1 (11th monthly), GSTR-3B (20th monthly)

3. Employees’ Provident Fund (EPF) Act, 1952

Income Tax Return (ITR) Filing: Companies, LLPs, and individuals earning income must file annual tax returns.

Due Dates: 15th of every month

4. Employees’ State Insurance (ESI) Act, 1948

ESI Contributions Filing:

Employee (0.75%) & Employer (3.25%) contributions to be deposited monthly.

ESI Return Filing:

Half-yearly returns (April-September & October-March)

Due Dates: 15th of every month (payment), May 11 & Nov 11 (returns)

5. The Companies Act, 2013

Annual Filing:

AOC-4: Financial statements
MGT-7: Annual Return

Other Compliances:

DIR-3 KYC (Directors’ KYC)
ADT-1 (Auditor Appointment)

Due Dates: AOC-4 (Oct 30), MGT-7 (Nov 29), DIR-3 KYC (Sep 30)

Other Important Compliance

Factories Act, 1948: Annual Return (Dec 31)

Shops & Establishments Act: License Renewal (State-specific)

Payment of Bonus Act, 1965: Form D (Dec 31)

Payment of Gratuity Act, 1972: Form F

Statutory Compliance Returns Filing

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