Taxes
- Income tax return every year on incometax.gov.in, and advance tax instalments if tax due is above Rs 10,000.
- GST returns (monthly or quarterly) on gst.gov.in if registered - even with zero sales. Late filing attracts late fees and interest.
- TDS: if you pay rent, contractors or professionals above the limits, deduct TDS and file returns (tdscpc.gov.in (TDS - TRACES)).
Company and LLP filings
- LLP: Form 11 (by 30 May) and Form 8 (by 30 October) on mca.gov.in.
- Company: audit, AGM, AOC-4 and MGT-7/7A, director KYC, and event-based forms (change of director, address, capital) on mca.gov.in.
People and workplace
- Give every employee an appointment letter, pay at least the state minimum wage, and pay on time.
- Register for EPF (epfindia.gov.in) and ESIC (esic.gov.in) when you reach the employee limits.
- If you have 10 or more employees, set up an Internal Committee under the POSH Act (prevention of sexual harassment).
- Professional tax and Shop licence renewals, depending on your state.
Customers, online business and data
- Issue proper invoices (GST invoice if registered) and keep records for at least 8 years.
- Selling online: show clear prices, refund/cancellation policy, terms and a privacy policy, and a grievance contact.
- Collecting personal data (names, phones, emails): follow the Digital Personal Data Protection Act, 2023 - take consent, collect only what you need, keep it secure.
- Use written contracts with clients, vendors and partners. Never store customers' card details yourself - use a licensed payment gateway.
A simple compliance calendar
| Month | Typical task |
|---|---|
| Every month | GST returns (if monthly), TDS payment by the 7th, salaries and PF/ESI |
| 15 Jun, 15 Sep, 15 Dec, 15 Mar | Advance tax instalments |
| 30 May / 30 Oct | LLP Form 11 / Form 8 |
| By 30 Sep | Company AGM (then AOC-4 and MGT-7/7A follow) |
| 31 Jul / 31 Oct | Income tax return (non-audit / audit cases - check yearly) |
Lesson learned
Staying legal is a calendar habit: file on time, keep records 8 years, treat staff and customer data properly, and use official portals.
Frequently asked questions
Do I need to file GST returns if I had no sales?
Yes. A registered business must file returns even with zero sales (a "nil" return).
How long should a business keep its account books in India?
Generally at least 8 years; some records longer. Ask your CA for your case.
Last checked: November 2026. General information only, not legal or tax advice.