Question 1

What is the due date for GSTR-3B?

Accepted Answer

GSTR-3B is due on the 20th of every month for monthly filers. It covers the previous month's summary of outward and inward supplies along with tax payment.

Question 2

When is the ITR filing deadline for individuals?

Accepted Answer

The ITR filing deadline for individuals (non-audit) is 31st July of the assessment year. For FY 2025-26, the deadline is 31 July 2026.

Question 3

What is the TDS return due date?

Accepted Answer

TDS returns (Form 24Q/26Q) are due quarterly: Q1 (Apr–Jun) by 31 July, Q2 (Jul–Sep) by 31 October, Q3 (Oct–Dec) by 31 January, Q4 (Jan–Mar) by 31 May.

Question 4

When must a Private Limited company file its ROC annual return?

Accepted Answer

AOC-4 (financial statements) must be filed within 30 days of the AGM, and MGT-7 (annual return) within 60 days of the AGM. AGM must be held by 30 September each year.

Question 5

What is the penalty for late GST filing?

Accepted Answer

Late filing of GSTR-3B attracts a penalty of Rs 50 per day (Rs 20 per day for nil returns), subject to a maximum cap. Interest at 18% p.a. is also charged on the unpaid tax amount.

Question 6

What are the advance tax due dates?

Accepted Answer

Advance tax is paid in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March of the financial year.

Question 7

What is GSTR-1 due date?

Accepted Answer

GSTR-1 (outward supply return) is due on the 11th of the following month for monthly filers. Quarterly filers (QRMP scheme) must file by the 13th of the month following each quarter.

Question 8

When is the GST Annual Return (GSTR-9) due?

Accepted Answer

GSTR-9 (annual return) and GSTR-9C (reconciliation statement) are due by 31 December following the end of the financial year. For FY 2025-26, the deadline is 31 December 2026.

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