{"id":1619,"date":"2026-03-27T11:30:07","date_gmt":"2026-03-27T11:30:07","guid":{"rendered":"https:\/\/calcuttacorporate.com\/staging\/?page_id=1619"},"modified":"2026-03-27T12:27:03","modified_gmt":"2026-03-27T12:27:03","slug":"annual-compliance-filing","status":"publish","type":"page","link":"https:\/\/calcuttacorporate.com\/staging\/annual-compliance-filing\/","title":{"rendered":"Annual Compliance & Filing"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Annual Compliance & Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

What is Annual Compliance & Filing ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Annual compliance is the process of finalizing and reconciling your business’s tax data for the entire financial year.<\/span> While monthly returns (GSTR-1 and GSTR-3B)<\/span> are transactional, the annual filing acts as a “final balance sheet” of your taxes. It is your last opportunity to rectify omissions, reconcile mismatches between your books and the portal, and ensure that all <\/span>Input Tax Credit (ITC)<\/span><\/b> claimed is legitimate.<\/span><\/p>

\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

1. MCA \/ Registrar of Companies (ROC) Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

If your business is a Company or LLP, you must file annual returns to prove you are an active legal entity.<\/span><\/p>

  • AOC-4 (Financials):<\/span><\/b> Contains your balance sheet and P&L account.<\/span><\/p><\/li>

  • MGT-7\/7A (Annual Return):<\/span><\/b> Details of shareholders, directors, and meetings.<\/span><\/p><\/li>

  • Fresh Start Scheme 2026:<\/span><\/b> If you have pending filings from previous years, the <\/span>Company Compliance Fresh Start Scheme (CCFS-2026)<\/span><\/b> is active from <\/span>April 15 to July 15, 2026<\/span><\/b>.<\/span> It allows you to clear old defaults with a 90% waiver<\/b> on late fees.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

    \n\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    2. GST Annual Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    GST compliance is no longer just about monthly returns; the annual filing is your final chance to reconcile books.<\/span><\/p>

    • GSTR-9 (Annual Return):<\/span><\/b> Consolidates all sales and purchases for the year.<\/span> It is mandatory for turnover > \u20b92 Crores<\/b>.<\/p><\/li>

    • GSTR-9C (Reconciliation):<\/b> A self-certified statement matching your GST returns with your audited financials.<\/span> Mandatory for turnover > <\/span>\u20b95 Crores<\/span><\/b>.<\/span><\/p><\/li>

    • The 3-Year Rule:<\/b> From 2026, the GST portal enforces a strict <\/span>3-year limitation<\/span><\/b>.<\/span> You cannot file any pending return (monthly or annual) if it is more than three years overdue.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t

      3. Income Tax Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t

      The 2026 rules place a heavy emphasis on “Real-Time Transparency.”<\/p>

      • Tax Audit (Form 3CA\/3CD):<\/span><\/b> Required if business turnover exceeds <\/span>\u20b91 Crore<\/span><\/b> (or \u20b910 Crores if 95% of transactions are digital).<\/span><\/p><\/li>

      • ITR Filing:<\/b> For companies (ITR-6) and LLPs (ITR-5).<\/p><\/li>

      • MSME Payment Rule:<\/b> Under the latest 2026 norms, if you don’t pay an MSME-registered vendor within 45 days<\/b>, you cannot claim that expense as a deduction in your tax return until the payment is actually made.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t\t

        Benefits of Filing from Calcutta Corporate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t
        • Our customer service is available in English and Hindi<\/li>
        • Free Annual Compliance Drafting<\/li>
        • Avail of Free Consultations- contact us to learn more<\/li>
        • Statutory Audit with Audit Fees<\/li>
        • Point-to-point update for upcoming compliances & requirements<\/li>
        • Call, Chat, E-mail, support<\/li>
        • Avail of your service at an the most competitive price<\/li>
        • 25+ Experienced chartered accountants are ready to serve you<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t

          Why Choose Us for Your Annual Compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t
          • 25+ highly experienced chartered accountants are ready to serve you<\/li>
          • Professional and experienced CAs will handle your accounts<\/li>
          • Flawless accounting services<\/li>
          • Experience 360\u00b0 Corporate Business Compliance<\/li>
          • Digital document submission- no paperwork<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Annual Compliance & Filing What is Annual Compliance & Filing ? Annual compliance is the process of finalizing and reconciling your business’s tax data for the entire financial year. While monthly returns (GSTR-1 and GSTR-3B) are transactional, the annual filing acts as a “final balance sheet” of your taxes. It is your last opportunity to rectify omissions, reconcile mismatches between your books and the portal, and ensure that all Input Tax Credit (ITC) claimed is legitimate. \u00a0 1. MCA \/ Registrar of Companies (ROC) Compliance If your business is a Company or LLP, you must file annual returns to prove you are an active legal entity. AOC-4 (Financials): Contains your balance sheet and P&L account. MGT-7\/7A (Annual Return): Details of shareholders, directors, and meetings. Fresh Start Scheme 2026: If you have pending filings from previous years, the Company Compliance Fresh Start Scheme (CCFS-2026) is active from April 15 to July 15, 2026. It allows you to clear old defaults with a 90% waiver on late fees. 2. GST Annual Compliance GST compliance is no longer just about monthly returns; the annual filing is your final chance to reconcile books. GSTR-9 (Annual Return): Consolidates all sales and purchases for the year. It is mandatory for turnover > \u20b92 Crores. GSTR-9C (Reconciliation): A self-certified statement matching your GST returns with your audited financials. Mandatory for turnover > \u20b95 Crores. The 3-Year Rule: From 2026, the GST portal enforces a strict 3-year limitation. You cannot file any pending return (monthly or annual) if it is more than three years overdue. 3. Income Tax Compliance The 2026 rules place a heavy emphasis on “Real-Time Transparency.” Tax Audit (Form 3CA\/3CD): Required if business turnover exceeds \u20b91 Crore (or \u20b910 Crores if 95% of transactions are digital). ITR Filing: For companies (ITR-6) and LLPs (ITR-5). MSME Payment Rule: Under the latest 2026 norms, if you don’t pay an MSME-registered vendor within 45 days, you cannot claim that expense as a deduction in your tax return until the payment is actually made. Benefits of Filing from Calcutta Corporate Our customer service is available in English and Hindi Free Annual Compliance Drafting Avail of Free Consultations- contact us to learn more Statutory Audit with Audit Fees Point-to-point update for upcoming compliances & requirements Call, Chat, E-mail, support Avail of your service at an the most competitive price 25+ Experienced chartered accountants are ready to serve you Why Choose Us for Your Annual Compliance? 25+ highly experienced chartered accountants are ready to serve you Professional and experienced CAs will handle your accounts Flawless accounting services Experience 360\u00b0 Corporate Business Compliance Digital document submission- no paperwork<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1619","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/comments?post=1619"}],"version-history":[{"count":13,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1619\/revisions"}],"predecessor-version":[{"id":1642,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1619\/revisions\/1642"}],"wp:attachment":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/media?parent=1619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}