Table

S.No.	Particulars	Trust	Society	Section-8 Foundtion
1	Act Governance	India Trust ACT, 1982	Societies Registration Act, 1860	Companies Act, 2013
2	Members	Minimum:3	Minimum:7	Minimum of 2 Directors/Shareholders
3	Jurisdiction	State in which it is Registered	State in which it is Registered	PAN India
4	Annual Compliance	Basic ITR Filing	Society Audit and ITR	Audit and ROC Filing
5	Registration Document	Trust Deed	Society Certificate and Byelaws	License , MOA and AOA

Sr.No	Category of the TAX Payer	Income Tax Filling deadlines for the FY 2023-24(AY 2024-25)
1	Individula/HUF/AOP/BOI(no need for audited books for accounts)	31st July 2024
2	Businesses(With Audult)	31st October 2024
3	Business that require transfer pricing reports (for international/specified domestic transactions)	30th November 2024
4	Return Revised	31 December 2024
5	Late Return	31 December 2024

Turnover	Type of Return	Due Date
Up to 1.5 Crore	Quartery	April – june 2020 3rd August 2020 July – September 2020 31st October 2020 October – December 2020 31st January 2020 January-March- 2020 30th April
More Than 1.5 Crore	Monthly	11th of next Month

Governing GST ACT	Late Filing fee Pay Day
Central Goods & Services ACT 2017,	INR 100
State Goods & Services ACT,2017 or Union Territory Goods and Services ACT	INR 100
Sum Total	INR 200

Form Name	Need Of E-form	Attachments	Due Date	Applicability
ADT-1 Form	Appointment of Auditor	Apponiment Letter, Confirmation Letter From Company,Consent Letter From the Auditor	15 days From the date of AGM	All Type Of Companies
AOC-4 Form and Form AOC-4 CFS (in case of Consolidated monetary reports)	Annual Acccounts Filing	Board Report along with annexure: AOC-2, CSR Report, Corporate Governance Report, MGT-9, Secretarial Audits Reports etc.	30 days from the date of the AGM (In case of OPC within 180 days from the close of Financial Year	All type of Companies
AOC-4 XBRL Form	Filing of Annual Accounts in XBRL mode	XML report of financials of the firm	30 days from the due date of the AGM	Listed firms in India and their national subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
MGT-7 Form	Filing of Annual Return	List of shareholders, debenture holders, Share Transfer, MGT-8	60 days from the date of AGM	Private Company, Public Limited Companies, One Person Company
CRA-4 Form	Filing of Cost Audit Report	XML report of Cost Audit documents	30 days from the receipt of report of cost audit	Firms advised as per The Companies (Cost records and Audit Rules), 2014 amended from time to time.
MGT 14 Form	Filing of resolutions with MCA about permission of Board statements and Final Accounts	the resolution of Certified original copy	30 days from the date of concerned Board Meeting	Public Companies and Listed Companies (Exempted for private companies)

Type	Partculars
form 24Q	Statement for TDS from salaries
Form 26Q	Statement for TDS on all payments except the salaries.
Form 27Q	Statement for TDS on income earned from dividends, interests, or any other amount payable to non residents.
Form 27EQ	Statement of TCS (Tax Collected at Source).

S. No.	Quarter Period	The due date for Filing Form 27Q
1	Q1 (1st April-30th June)	On or before 31st July
2	Q2(1st July-30th September)	On or before 31st October
3	Q3(1st October-31st December)	On or before 31st January
4	Q4(1st January-31st March)	On or before 31st May

S. No.	Quarter Period	The due date for Filing Form 27Q
1	Q1 (1st April-30th June)	On or before 31st March 2024
2	Q2(1st July-30th September)	On or before 31st March 2024
3	Q3(1st October-31st December)	On or before 31st January 2024
4	Q4(1st January-31st March)	On or before 31st May 2024

Position of the Company	Filing of financial statement with the Registrar
Financial statements approved at the AGM along with the documents affixed to the financial statements and consolidated financial statements.	Within 30 days of the AGM along with fees/additional fees as prescribed u/s 403
When an adjourned meeting is conducted	Note: 180 days from the completion of the FY is the time in case of OPC.
When an adjourned meeting is conducted	Within 30 days of the adjourned AGM along with prescribed fees/additional fees.
When the financial statements are not adopted	Note: The financial statements and the documents will be treated provisional till the date when the adopted financial statements are submitted.
When AGM is not conducted	Note: The financial statements alongside the documents and the reasons for not conducting the AGM have to be submitted.

Nominal Share Capital	fee
Below INR 1,00,000	INR 200/document
INR 1,00,000 – 4,99,999	INR 300/document
INR 5,00,000 – 24,99,999	INR 400/document
INR 25,00,000 – 99,99,999	INR 500/document
INR 1,00,00,000 or above	INR 600/document

E-form	Use of the form	Due Date to e-file	Due date for FY 2023-24
Form AOC-4 (XBRL)	XBRL Filing of Annual Accounts	30 days from the completion of the AGM	29/10/2024
Form AOC-4 (XBRL) for IND AS based Financial Statement	XBRL Filing of Annual Accounts as per Indian Accounting Standard	30 days from the completion of the AGM	29/10/2024
Form CRA-4	XBRL Filing of Cost Audit Report	30 days from the date when Cost Audit Report was received	30 days from the date when Cost Audit Report was received
Form AOC-4 (NBFC) IND and Form AOC-4 CFS (NBFC) IND	XBRL Filing of Annual Accounts as per Indian Accounting Standard for NBFCs (Non-Banking financial institutions)	30 days from the completion of the AGM	29/10/2024

Types	Conducted By	Circumstance that mandates it
Turnover based Audit	Cost Accountant or Chartered Accountant appointed by the taxpayer	When the Turnover exceeds 2 crores the taxpayer needs to get his records & accounts audited
Normal audit/General Audit	CGST/SGST Commissioner or any official empowered by him	On commissioner’s order after the issuance of 15 days prior notice
Special audit	A Cost Accountant or Chartered Accountant, authorised by Commissioner	On Deputy/Assistant Commissioner’s order after commissioner’s approval.

Category	Threshold Limit
Business
Engaged in business but not opted for presumptive taxation scheme	Total sales, gross receipts or turnover surpasses 1 crore in the Financial Year
Engaged in business qualified for presumptive taxation u/s 44AE, 44BB or 44BBB	Claims gains/profits less than the specified limit under presumptive taxation scheme
Engaged in business qualified for presumptive taxation u/s44AD	Notifies taxable income less than specified limit under the presumptive tax scheme and has income surpassing the basic TLV (threshold limit value)
Engaged in business but unqualified for presumptive taxation u/s 44AD because of withdrawing from presumptive taxation in any of the FY of the lock-in period (of 5 consecutive years from the date when opted for the presumptive tax scheme).	If income surpasses the maximum amount that do not attract tax in the just next 5 consecutive tax years from the FY when the presumptive taxation was not chosen for
Engaged in business which is notifying profits in accordance with presumptive taxation scheme u/s44AD	If the total sales, gross receipt, or turnover is less than 2 crore in the FY, then tax audit will not be applicable to such businesses.
Profession
Practicing a profession	Total gross receipts surpass 50 lakh in the FY
Practicing a profession qualified for presumptive taxation u/s44ADA	1. Claims profits less than the specified limit under the presumptive taxation scheme 2. Income surpasses the maximum value that does not attract income tax.
Business loss
In the event of loss from conducting a business and not choosing presumptive taxation scheme	Total sales, gross receipts or turnover surpass 1 crore
If the total income of the taxpayer surpasses basic TLV (threshold limit value) but suffered a business loss (not opting for presumptive taxation scheme)	In the event of loss from business when sales, gross receipts or turnover surpass 1 crore, the taxpayer is a mandatory subject to tax audit u/s 44AB
Engaged in business (opting presumptive taxation scheme u/s44AD) and suffered a loss but with income below basic TLV (threshold limit value)	Tax audit does not apply
Engaged in business (presumptive taxation scheme u/s44AD applicable) and suffered a loss but with income surpassing basic TLV (threshold limit value)	Declares taxable income less than the limit specified under the presumptive tax scheme and has income surpassing the basic TLV (threshold limit value)

S. No.	Cases	Forms to be filed
1	Non-Individual first subscriber based outside India	SPICe+ (INC-32) with apostille MOA and AOA as attachments
2	Non-Individual first subscriber based in India	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
3	Indian National being Subscriber other than Director	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
4	Indian National being Subscriber-cum-Director	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
5	Foreign National being Subscriber other than director having valid DIN	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34) along with Valid Business Visa to be submitted. In case Business Visa is not available, apostille MOA and AOA shall be attached and in such cases, e-MOA (INC33) and eAOA (INC-34) are NOT acceptable.
6	Foreign National being Subscriber-cum-Director having valid DIN	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34) along with valid Business Visa to be submitted. In case Business Visa is not available, apostille MOA and AOA shall be attached and in such cases, e-MOA (INC33) and e-AOA (INC-34) are NOT acceptable.
7	Foreign National being Subscriber-cum-Director not having valid DIN	SPICe+ (INC-32) with apostille MOA and apostille AOA as attachments.

S. No.	Cases	Forms to be filed
1	Non-Individual first subscriber based outside India	SPICe+ (INC-32) with apostille MOA and AOA as attachments
2	Non-Individual first subscriber based in India	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
3	Indian National being Subscriber other than Director	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
4	Indian National being Subscriber-cum-Director	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34)
5	Foreign National being Subscriber other than director having valid DIN	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34) along with Valid Business Visa to be submitted. In case Business Visa is not available, apostille MOA and AOA shall be attached and in such cases, e-MOA (INC33) and eAOA (INC-34) are NOT acceptable.
6	Foreign National being Subscriber-cum-Director having valid DIN	SPICe+ (INC-32) with linked filing of e-MOA (INC-33) and e-AOA (INC-34) along with valid Business Visa to be submitted. In case Business Visa is not available, apostille MOA and AOA shall be attached and in such cases, e-MOA (INC33) and e-AOA (INC-34) are NOT acceptable.
7	Foreign National being Subscriber-cum-Director not having valid DIN	SPICe+ (INC-32) with apostille MOA and apostille AOA as attachments.

S. No	Particulars
1	Business Sector of the Company in order to whether RBI Approval is required or not
2	Certified True Copy of the charter, statutes or memorandum and articles, of the company and, if the instrument is not in the English language, a certified translation thereof in the English language;
3	Complete address of the registered or principal office of the company;
4	List of the directors and secretary of the company containing such following particulars
5	Name and address of the Authorized Person(s) in India authorized to accept on behalf of the company service of process and any notices or other documents required to be served on the company;
6	Full address of the office of the company in India which is deemed to be its principal place of business in India
7	Particulars of opening and closing of a place of business in India on earlier occasion or occasions
8	The declaration that none of the directors of the company or the Authorized Representative in India has ever been convicted or debarred from the formation of companies and management in India or abroad;

Aggregate Turnover	Registration Mandatory	Applicability
Initial Threshold – For the supply of Goods or Services
More than Rs.20 lakh	Yes – For Normal Category States	Till March 31, 2019
More than Rs.10 lakh	Yes – For Special Category States	Till March 31, 2019
New Limits – For Sale of Goods
More than Rs.40 lakh	Yes – For Normal Category States	From April 1, 2019
More than Rs.20 lakh	Yes – For Special Category States	From April 1, 2019
New Limits – For Providing Services
The threshold limits for Service Providers have remained unchanged.

Sector	Micro	Small	Medium
Manufacturing	<Rs. 25 Lakhs	<Rs. 5 Lakhs	<Rs. 10 Crore
Service	<Rs. 10 Lakhs	<Rs. 2 Crore	<Rs. 5 Crore

Criteria	Micro	Small	Medium
Investment	<Rs. 1 Crore	<Rs. 10 Crore	<Rs. 50 Crore
Annual Turnover	<Rs. 5 Crore	<Rs. 50 Crore	<Rs. 250 Crore