Form guides
What each MCA, GST, income-tax, LLP, FEMA and IP form is for, who files it, due dates, fees and late fees.
Advance Tax Challan ITNS 280N: Due Dates and Payment
Advance tax is income tax paid during the year when the estimated liability, after TDS and TCS, is ₹10,000 or more. For tax year 2026-27 it is paid through the …
Form guideAGILE-PRO-S (INC-35): Registrations Bundled with SPICe+
AGILE-PRO-S (Form INC-35) is a mandatory linked web form filed with SPICe+ Part B. It applies for EPFO and ESIC registration, opens a company bank account throu…
Form guideAOC-4 CFS: Consolidated Financial Statements Filing
Form AOC-4 CFS is used by a company that has one or more subsidiaries, associates or joint ventures to file its consolidated financial statements with the Regis…
Form guideAOC-4 XBRL: Who Must File, Due Date and Fees
AOC-4 XBRL is the version of the financial statements form filed in machine-readable XBRL format. It is mandatory for listed companies and their Indian subsidia…
Form guideCMP-08: Composition Quarterly Payment Due Date
Form GST CMP-08 is the quarterly statement-cum-challan through which composition taxpayers declare turnover and pay tax at the composition rate. It is due by th…
Form guideCompany Income Tax Return (ITR-6): Due Date and Filing
Every company in India, including loss-making and dormant ones, must file an income tax return in Form ITR-6 unless it claims charitable exemption. For FY 2025-…
Form guideCompany PAN Application: Forms 94 and 96
From 1 April 2026, PAN applications moved to new forms under section 262 of the Income-tax Act 2025. Indian companies, LLPs, firms, trusts and other non-individ…
Form guideCopyright Form XIV: Fees, Documents and Process
Form XIV is the application for registration of copyright under the Copyright Rules, 2013. It is filed with the Copyright Office online, with a statement of par…
Form guideDesign Registration Form 1: Fees and Process
Form 1 under the Designs Rules, 2001 is the application to register an industrial design, meaning the shape, configuration, pattern, ornament or composition of …
Form guideDIR-3 KYC: New Three-Year Cycle, Due Date and Fees
From 31 March 2026, every DIN holder files director KYC once every three consecutive financial years, on or before 30 June, using the single DIR-3 KYC Web form.…
Form guideDPIIT Startup Recognition: Eligibility and Application
DPIIT startup recognition is a free certificate from the Department for Promotion of Industry and Internal Trade. Under G.S.R. 108(E) of 4 February 2026, privat…
Form guideDRC-03: Voluntary GST Payment and When to Use It
Form GST DRC-03 is the intimation used to pay tax, interest or penalty outside the regular return, for example a shortfall found while preparing GSTR-9, during …
Form guidee-AoA (INC-34): Electronic Articles of Association
e-AoA (Form INC-34) is the electronic Articles of Association filed as a linked form with SPICe+ Part B. It sets the company's internal rules on shares, transfe…
Form guidee-MoA (INC-33): Electronic Memorandum of Association
e-MoA (Form INC-33) is the electronic Memorandum of Association filed as a linked form with SPICe+ Part B. It records the company's name, registered office stat…
Form guideE-way Bill (EWB-01): Rules, Validity and Penalties
An e-way bill (Form GST EWB-01) is an electronic document generated on the e-way bill portal before goods worth more than ₹50,000 are moved, whether for sale, j…
Form guideECB 2 Return: Due Date, Filing and Late Fee
Form ECB 2 is the return in which a borrower reports drawdowns, repayments and interest payments on an external commercial borrowing. It is submitted through th…
Form guideEPF Employer Registration: Who Needs It and How
EPF employer registration brings an establishment under the Employees' Provident Fund. It is mandatory once an establishment employs 20 or more persons, and sma…
Form guideESIC Employer Registration: Eligibility and Process
ESIC employer registration brings an establishment under the Employees' State Insurance scheme, which gives medical, sickness, maternity and disability benefits…
Form guideFC-GPR: Due Date, Documents and Late Fee for FDI Filing
Form FC-GPR reports the issue of equity instruments by an Indian company to a person resident outside India. It is filed on RBI's FIRMS portal through the compa…
Form guideFC-TRS: Due Date, Documents and Late Fee
Form FC-TRS reports the transfer of equity instruments of an Indian company between a person resident in India and a person resident outside India. It is filed …
Form guideFiLLiP: LLP Incorporation Form, Fees and Process
FiLLiP (Form for incorporation of Limited Liability Partnership) is the MCA V3 form used to register a new LLP. It is filed by the proposed designated partners …
Form guideFirm and LLP Income Tax Return (ITR-5) Guide
Partnership firms and LLPs file their income tax return in Form ITR-5. For FY 2025-26, still under the 1961 Act, firms and LLPs whose accounts must be audited f…
Form guideFLA Return: Due Date, Who Files and Late Fee
The FLA return is the Annual Return on Foreign Liabilities and Assets that Indian companies, LLPs and certain other entities with inward FDI or outward direct i…
Form guideForm 10F (Now Form 41): Tax Residency Info Guide
Form 10F is the self-declaration a non-resident furnishes along with a Tax Residency Certificate (TRC) to claim benefits under India's tax treaties, when the TR…
Form guideForm 130 (formerly Form 16): Salary TDS Certificate
Form 130 is the annual certificate an employer gives each employee showing salary paid and tax deducted, replacing Form 16 under the Income-tax Rules 2026. Cert…
Form guideForm 131 (formerly 16A): Non-Salary TDS Certificate
Form 131 is the quarterly certificate a deductor issues to a payee for tax deducted on non-salary payments such as fees, rent, contracts and interest, replacing…
Form guideForm 138 (formerly 24Q): TDS Return on Salaries
Form 138 is the quarterly statement employers file to report tax deducted from salaries under section 392 of the Income-tax Act 2025. It replaced Form 24Q for t…
Form guideForm 140 (formerly 26Q): Non-Salary TDS Return
Form 140 is the quarterly TDS statement for payments other than salary made to residents, such as contractor payments, professional fees, rent, commission and i…
Form guideForm 143 (formerly 27EQ): Quarterly TCS Return
Form 143 is the quarterly statement filed by sellers and other collectors who collect tax at source under section 394 of the Income-tax Act 2025, for example on…
Form guideForm 144 (formerly 27Q): TDS on Non-Resident Payments
Form 144 is the quarterly statement for tax deducted on payments other than salary to non-residents and foreign companies, such as royalties, fees for technical…
Form guideForm 15CA and 15CB (Now Forms 145 and 146) Guide
Form 15CA is the remitter's online declaration filed before paying a non-resident, and Form 15CB is a chartered accountant's certificate on taxability and TDS. …
Form guideForm 168 (formerly 26AS) and AIS: Annual Tax Statement
Form 168 is the annual tax statement that replaced Form 26AS under the Income-tax Rules 2026. Together with the Annual Information Statement (AIS), it shows tax…
Form guideForm ADT-1: Auditor Appointment Due Date, Fee, Process
Form ADT-1 is filed by a company to inform the Registrar of the appointment of its statutory auditor. It is due within 15 days of the meeting at which the audit…
Form guideForm ADT-3: Auditor Resignation Filing Due Date and Fee
Form ADT-3 is filed by a statutory auditor who resigns, giving the reasons and other facts relevant to the resignation. Under Section 140(2) it must be filed wi…
Form guideForm ADT-4: Auditor's Fraud Report to Central Government
Form ADT-4 is the report a statutory auditor sends to the Central Government when, during the audit, they have reason to believe an offence of fraud of ₹1 crore…
Form guideForm AOC-4: Due Date, Fees and How to File
Form AOC-4 is used to file a company's audited financial statements, directors' report and auditor's report with the Registrar of Companies. It is due within 30…
Form guideForm BEN-2: Significant Beneficial Owner Return to RoC
Form BEN-2 is the return a company files with the Registrar after receiving a declaration of significant beneficial ownership in Form BEN-1. It must be filed wi…
Form guideForm CHG-1: Charge Registration Due Date, Fees, Penalty
Form CHG-1 registers the creation or modification of a charge, such as a mortgage or hypothecation securing a bank loan, on a company's assets. It is due within…
Form guideForm CHG-4: Satisfaction of Charge Filing and Due Date
Form CHG-4 is filed to inform the Registrar that a registered charge has been paid off or satisfied in full. It is due within 30 days of payment or satisfaction…
Form guideForm CSR-2: CSR Report Filing, Due Date and Applicability
Form CSR-2 is the report on corporate social responsibility filed by every company covered by Section 135(1). Under Rule 12(1B) of the Companies (Accounts) Rule…
Form guideForm DIR-11: Director's Notice of Resignation to the RoC
Form DIR-11 is filed by a director, not the company, to inform the Registrar of their resignation along with detailed reasons. Under Section 168(1) it may be fi…
Form guideForm DIR-12: Director Appointment or Resignation Filing
Form DIR-12 is filed by a company to report the appointment, resignation, cessation or change in designation of a director or key managerial personnel. It is du…
Form guideForm DIR-3: How to Apply for a DIN, Fee and Documents
Form DIR-3 is the application for a Director Identification Number (DIN) for a person who is to be appointed director of an existing company. New companies get …
Form guideForm DPT-3: Return of Deposits Due Date and Who Files
Form DPT-3 is the annual return of deposits, and of money received that is not treated as a deposit, as at 31 March. It is due by 30 June every year under Rule …
Form guideForm GNL-2: Filing Documents with the RoC, Uses and Fee
Form GNL-2 is a general-purpose MCA web form used to submit documents to the Registrar where no specific e-form exists, such as a prospectus, information memora…
Form guideForm INC-20A: Commencement of Business Due Date and Fee
Form INC-20A is the declaration that every subscriber has paid for the shares agreed in the memorandum. Companies with share capital incorporated on or after 2 …
Form guideForm INC-22: Registered Office Change Due Date and Fee
Form INC-22 notifies the Registrar of Companies of the location of a company's registered office or any change in it. It must be filed within 30 days of the cha…
Form guideForm INC-24: Company Name Change Process and Fees
Form INC-24 is the application to the Central Government, processed by the Registrar, for approval of a change in a company's name under Section 13(2). It is fi…
Form guideForm INC-27: Converting Private to Public Company or Back
Form INC-27 is filed with the Registrar to record the conversion of a private company into a public company, a public company into a private company, or an unli…
Form guideForm INC-28: Filing a Court or Tribunal Order with RoC
Form INC-28 is used to file with the Registrar of Companies a certified copy of an order passed by a court, the NCLT, a Regional Director or another competent a…
Form guideForm INC-4: OPC Member or Nominee Change, Due Date, Fee
Form INC-4 is filed by a One Person Company (OPC) when its nominee withdraws consent, the sole member changes the nominee, or the member ceases to be a member a…
Form guideForm LLP-I: Reporting FDI in an LLP
Form LLP (I) reports foreign direct investment in an Indian LLP by way of capital contribution or acquisition of profit shares from a resident. The LLP files it…
Form guideForm MGT-14: Filing Resolutions with the RoC
Form MGT-14 is used to file special resolutions, certain board resolutions and related agreements with the Registrar under Section 117(3). It must be filed with…
Form guideForm MGT-7: Annual Return Due Date, Fees and Penalty
Form MGT-7 is the annual return filed by companies other than One Person Companies and small companies, which use MGT-7A. It reports shareholding, directors, me…
Form guideForm MGT-7A: Annual Return for OPCs and Small Companies
Form MGT-7A is the abridged annual return for One Person Companies and small companies. Since 1 December 2025, a small company is a private company with paid-up…
Form guideForm MR-1: Return of Appointment of MD, WTD or Manager
Form MR-1 is the return filed with the Registrar after a company appoints a managing director, whole-time director or manager. Under Section 196(4) and Rule 3 o…
Form guideForm MSME-1: Half-Yearly Return on MSE Dues, Due Dates
Form MSME-1 is a half-yearly return in which a company reports amounts owed to micro and small enterprise suppliers that remain unpaid more than 45 days after a…
Form guideForm ODI and APR: Overseas Investment Reporting Guide
Under the FEMA Overseas Investment framework of 2022, an Indian entity making overseas direct investment reports it through its AD bank in Form FC (which replac…
Form guideForm PAS-3: Return of Allotment Due Date, Fee, Penalty
Form PAS-3 is the return of allotment filed after a company issues shares or other securities. For private placements under Section 42 it is due within 15 days …
Form guideForm SH-4: Share Transfer Form, Stamp Duty and Process
Form SH-4 is the securities transfer form used to transfer physical shares of a company. It is not filed with the MCA; the signed and stamped form is lodged wit…
Form guideForm SH-7: Increase in Authorised Capital, Fees, Due Date
Form SH-7 is filed within 30 days to notify the Registrar of an increase in authorised share capital or other alterations, such as consolidation, sub-division o…
Form guideForm STK-2: Company Strike Off Application, Fee, Steps
Form STK-2 is the application by a company to the Registrar to remove its name from the register, commonly called voluntary strike off, under Section 248(2). Th…
Form guideForm TM-A: Trademark Application Fees and Process
Form TM-A is the application to register a trademark, collective mark, certification mark or series mark under the Trade Marks Act, 1999. It is filed online wit…
Form guideForm TM-M: Trademark Amendments and Requests
Form TM-M is the general-purpose request form under the Trade Marks Rules, 2017. It is used to amend or correct a pending application, seek extension of time, r…
Form guideForm TM-O: Trademark Opposition and Counter-Statement
Form TM-O is used to file a notice of opposition against a trademark advertised in the Trade Marks Journal, and also by the applicant to file a counter-statemen…
Form guideForm TM-R: Trademark Renewal Fees and Deadlines
Form TM-R renews a registered trademark for a further 10 years. It can be filed up to one year before expiry. Within six months after expiry, renewal is possibl…
Form guideForm URC-1: Registering a Firm or LLP as a Company
Form URC-1 is the application used by an existing entity, such as a partnership firm, LLP, cooperative society or registered society, to register as a company u…
Form guideFSSAI Registration and Licence: Form A and Form B
Food businesses apply on FSSAI's FoSCoS portal in Form A for basic registration or Form B for a State or Central licence. From 1 April 2026, registration covers…
Form guideGST E-invoice (IRN): Threshold, 30-Day Rule, Process
GST e-invoicing requires businesses whose aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18 to report B2B invoices, export invoices, …
Form guideGST PMT-06 Challan: How to Pay GST Online
Form GST PMT-06 is the challan used to deposit GST, interest, late fee, penalty and other amounts into the electronic cash ledger. It is generated on the GST po…
Form guideGST REG-01: New GST Registration Application Guide
Form GST REG-01 is the online application for new GST registration. A business must apply within 30 days of becoming liable, usually on crossing aggregate turno…
Form guideGST REG-14: How to Amend GST Registration Details
Form GST REG-14 is the application to amend details in an existing GST registration. Changes must be applied for within 15 days of the event. Core field changes…
Form guideGST REG-16: How to Cancel GST Registration
Form GST REG-16 is the application a registered person files to cancel GST registration, for example on closing the business, transferring it, or no longer bein…
Form guideGST RFD-01: Refund Application Process and Time Limit
Form GST RFD-01 is the online application for most GST refunds: unutilised credit on exports under LUT, inverted duty structure, excess cash ledger balance, dee…
Form guideGSTR-10 Final Return: Due Date and Late Fee
GSTR-10 is the one-time final return that a regular taxpayer must file after GST registration is cancelled, whether on its own application or by the officer. It…
Form guideGSTR-1: Due Date, Late Fee and Filing Process
GSTR-1 is the GST return in which a regular registered person reports outward supplies: sales invoices, credit and debit notes, exports and advances. Monthly fi…
Form guideGSTR-2B: Input Tax Credit Statement Explained
GSTR-2B is an auto-drafted, static statement of input tax credit generated for every regular taxpayer on the 14th of the following month (quarterly for QRMP fil…
Form guideGSTR-3B: Due Date, Late Fee, Interest and Filing
GSTR-3B is the self-assessed summary return in which a regular GST registrant declares output tax, claims input tax credit and pays the net tax. Monthly filers …
Form guideGSTR-4: Composition Annual Return Due Date and Fees
GSTR-4 is the annual return filed by taxpayers under the GST composition scheme. It summarises the year's outward supplies, tax paid through quarterly CMP-08 st…
Form guideGSTR-7: GST TDS Return Due Date and Late Fee
GSTR-7 is the monthly return filed by persons required to deduct GST at source under section 51, mainly government departments, local authorities, government ag…
Form guideGSTR-8: E-commerce Operator TCS Return Guide
GSTR-8 is the monthly return filed by e-commerce operators that collect tax at source under section 52 on supplies made through their platform. Since 10 July 20…
Form guideGSTR-9 Annual Return: Due Date, Limit and Late Fee
GSTR-9 is the annual GST return that consolidates a regular taxpayer's monthly or quarterly returns for a financial year. It is due by 31 December after the yea…
Form guideGSTR-9C Reconciliation Statement: Who Files and When
GSTR-9C is a reconciliation statement that compares a taxpayer's audited financial statements with the GSTR-9 annual return for the same GSTIN. It is mandatory …
Form guideIEC Application (ANF 2A): Fee, Documents and Steps
An Importer Exporter Code (IEC) is the 10-digit number, the same as the entity's PAN, that DGFT issues for importing or exporting. It is applied for online in A…
Form guideIFF (Invoice Furnishing Facility) for QRMP Filers
The Invoice Furnishing Facility (IFF) is an optional monthly upload for taxpayers in the QRMP scheme. It lets them report B2B invoices for the first and second …
Form guideInput Service Distributor (ISD) Registration Under GST
From 1 April 2025, an office that receives tax invoices for input services, including reverse charge services, used by other GSTINs under the same PAN must regi…
Form guideITC-04: Job Work Return Due Date and Filing Guide
Form GST ITC-04 is the statement a manufacturer (the principal) files to report inputs and capital goods sent to job workers and received back. Principals with …
Form guideLLP Form 11: Due Date, Fees and Filing Guide
LLP Form 11 is the annual return every LLP files with the Registrar within 60 days of the financial year end, that is by 30 May. It reports partners, designated…
Form guideLLP Form 15: Registered Office Change, Fees and Due Date
LLP Form 15 is the notice for change of an LLP's registered office. The LLP must file it within 30 days of the change, whether the move is within a city, within…
Form guideLLP Form 17: Convert a Partnership Firm into an LLP
LLP Form 17 is the application to convert an existing partnership firm into an LLP under section 55 and the Second Schedule of the LLP Act, 2008. It is filed al…
Form guideLLP Form 18: Convert a Company into an LLP
LLP Form 18 is the application to convert a private company or an unlisted public company into an LLP under sections 56 and 57 of the LLP Act, 2008. It is filed…
Form guideLLP Form 24: Strike Off (Closure) Fees and Process
LLP Form 24 is the application to the Registrar to strike off the name of an LLP that is not carrying on any business. An LLP is eligible if it has not done bus…
Form guideLLP Form 3: LLP Agreement Filing, Fees and Due Date
LLP Form 3 is used to file the LLP agreement with the Registrar within 30 days of incorporation, and to file any change in the agreement within 30 days of the c…
Form guideLLP Form 4: Partner Changes, Fees and Due Date
LLP Form 4 reports the appointment or cessation of a partner or designated partner, change in designation and change in a partner's name, address or other parti…
Form guideLLP Form 5: Name Change Process, Fees and Timeline
LLP Form 5 is the notice of change of name of an LLP. After the partners approve a new name, usually reserved first through RUN-LLP, the LLP files Form 5 with t…
Form guideLLP Form 8: Due Date, Fees and Filing Guide
LLP Form 8 is the Statement of Account and Solvency every LLP files with the Registrar each year, due by 30 October for the financial year ended 31 March. Two d…
Form guideLUT in Form RFD-11: Export Without Paying IGST
A Letter of Undertaking (LUT) in Form GST RFD-11 lets a registered exporter, or a supplier to an SEZ, make zero-rated supplies without paying IGST and then clai…
Form guidePatent Form 1 and Form 2: Fees and Filing Guide
Form 1 is the application for grant of a patent and Form 2 is the provisional or complete specification describing the invention. Both are filed with the Indian…
Form guideProfessional Tax Registration: PTRC and PTEC Guide
Professional tax is a state tax on professions, trades and employment, capped at ₹2,500 per person per year by Article 276 of the Constitution. In states that l…
Form guideShops and Establishments Registration: State Guide
Shops and Establishments registration is required under each state's Shops and Establishments Act for shops, offices, restaurants and other commercial premises.…
Form guideSPICe+ (INC-32): Company Incorporation Form, Fees, Steps
SPICe+ (Form INC-32) is the integrated web form on the MCA V3 portal used to incorporate a company in India. Part A reserves the name for ₹1,000 and Part B cove…
Form guideTAN Application: Form 135 (formerly Form 49B)
TAN, the Tax Deduction and Collection Account Number, is required by anyone who must deduct or collect tax at source. From 1 April 2026, Form 49B was replaced b…
Form guideTax Audit Report: Form 26 (formerly Form 3CD)
A tax audit report is a chartered accountant's report on a business's accounts and tax particulars, required when turnover crosses ₹1 crore (₹10 crore if cash t…
Form guideTransfer Pricing Report: Form 48 (formerly Form 3CEB)
A transfer pricing report is a chartered accountant's certificate on international transactions and specified domestic transactions with associated enterprises,…
Form guideUdyam Registration Form: Eligibility, Documents, Fee
Udyam registration is the free, online MSME registration on the Ministry of MSME's portal. It is based on self-declaration using the Aadhaar of the proprietor, …