Company Law & ROC

What applies to my business? Build your compliance map

2 min read Updated 03 Oct 2026 1 views

AI summary

Answer six facts about your business and see which GST, income tax, payroll and ROC rules apply, with the thresholds that trigger each one.

8 sections 6 steps

Start with six facts

Entity type: proprietorship, partnership firm, LLP or company.
State(s) where you operate.
Turnover: this year and every year since 2017-18 (for e-invoicing).
Employees: total headcount and how many earn up to ₹21,000 a month.
Activities: inter-state sales, imports or exports, e-commerce, food, manufacturing.
Suppliers: do you buy from micro or small enterprises?

Then go through the tables below. Every "yes" is a compliance you own.

GST

Trigger	What applies
Turnover above ₹40 lakh (goods) or ₹20 lakh (services), or inter-state sale of goods	GST registration and returns
Turnover up to ₹5 crore	Can choose quarterly returns (QRMP)
Turnover up to ₹1.5 crore (goods) or ₹50 lakh (services)	Can choose composition
Turnover crossed ₹5 crore in any year since 2017-18	E-invoicing for B2B invoices and notes
Turnover ₹10 crore or more	E-invoices must be reported within 30 days of the invoice date
Turnover above ₹2 crore	Annual return GSTR-9
Turnover above ₹5 crore	Reconciliation statement GSTR-9C; 6-digit HSN on invoices (4 digits below ₹5 crore)
Goods moved worth more than ₹50,000	E-way bill
Goods sent for job work	ITC-04

Income tax and TDS

Trigger	What applies
Company, firm or LLP	TDS on specified payments from the first rupee of liability; TAN needed
Individual or HUF with prior-year turnover above ₹1 crore (business) or ₹50 lakh (profession)	TDS on specified payments
Business turnover above ₹1 crore (₹10 crore if cash receipts and payments are each within 5%)	Tax audit
Professional receipts above ₹50 lakh	Tax audit
Tax payable of ₹10,000 or more for the year	Advance tax instalments
Buy from micro or small enterprises	Pay within 45 days, or the expense is disallowed until paid

Employees

Trigger	What applies
Any employee	Appointment letter, wage slips, registers, TDS on salary if taxable
10 or more employees	ESI (for those earning up to ₹21,000), gratuity, Internal Committee under the POSH Act
20 or more employees	EPF, bonus
State levies Professional Tax	PT registration and monthly deduction

Company and LLP law

Entity	What applies
Company	AGM, AOC-4, MGT-7 or MGT-7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1 (if dues to micro and small suppliers cross 45 days)
Small company (capital up to ₹10 crore and turnover up to ₹100 crore)	Lighter filings such as MGT-7A
LLP	Form 11 and Form 8; audit if turnover above ₹40 lakh or contribution above ₹25 lakh

Worked example

Pvt Ltd in Uttar Pradesh, ₹8 crore turnover, 35 employees, GST registered, no imports.

Area	Applies?	Why
GST returns	Yes, monthly	Turnover above ₹5 crore, so QRMP is not available
E-invoice	Yes	Turnover above ₹5 crore
30-day e-invoice limit	No	Turnover below ₹10 crore
GSTR-9 and GSTR-9C	Yes	Turnover above ₹5 crore
TDS	Yes	Every company
Tax audit	Check	Required unless cash receipts and payments are each within 5%, in which case the ₹10 crore limit applies
Statutory audit and ROC filings	Yes	Every company; likely a small company, so MGT-7A
EPF, ESI, gratuity, bonus, POSH	Yes	35 employees
Professional Tax	No	Uttar Pradesh does not levy it

Keep it current

Re-check your map every April, and whenever turnover, headcount, states or activities change. One new trigger, such as crossing ₹5 crore, can add a whole set of compliances.

Thresholds change. Confirm your map with your CA at the start of each year.

Sources

Companies Act, 2013 (as amended)

PreviousReceived an ROC or MCA notice? What it means and how to respond Next in Company Law & ROC Compliance calendar: October to December 2026

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