Tax Compliance for Small Businesses in Vasai-Virar: The Whole Year in One Place

Nobody starts a business in Naigaon or Nalasopara because they enjoy filing returns. What usually happens is that the registrations pile up one at a time, a GST number for a buyer who insisted on it, a PTRC because you hired your second employee, TDS because you started paying rent on the shop, and a year later there are six due dates in a month and no clear picture of which ones apply to you.

This guide puts the whole year in one place: what each registration commits you to, what it costs to run, and what happens when you are late. For the detail on any one filing, the service pages carry it. This one is about seeing the shape of the year.

Your compliance load comes from your registrations, not your turnover

This is the part most small business owners get wrong. A shop doing ₹15 lakh a year with a GST number has more monthly compliance than a consultant doing ₹40 lakh without one. Every registration is a standing commitment, and it keeps running whether or not the business does.

The monthly rhythm

Once you strip out what does not apply to you, a typical Vasai-Virar business with GST and a couple of employees is looking at five dates a month.

• 7th: TDS and TCS deducted last month has to reach the government.
• 11th: GSTR-1 for monthly filers. QRMP filers have the optional IFF by the 13th instead, which matters if your buyers want their credit without waiting for the quarter.
• 15th: PF and ESIC for last month, and the PTRC payment. Maharashtra moved PTRC to the 15th in February 2026, so if you are still working to a month-end date in your head, correct it.
• 20th: GSTR-3B for monthly filers. Maharashtra is a Category X state, so QRMP filers file their quarterly 3B by the 22nd.
• 25th: PMT-06, the monthly GST challan for QRMP filers.

Two of those are payments rather than filings, and payments are where interest starts the day after. There is no grace period on the 7th.

Quarterly and annual

The quarterly load is TDS: the return by the end of the month after the quarter, and the certificate to your deductees fifteen days later. Miss the return and the fee is ₹200 a day until you file.

Annually it comes down to four things. The income tax return, due 31 July where no audit applies. Tax audit, which kicks in once turnover crosses ₹1 crore, or ₹10 crore where your cash receipts and payments are both within 5 per cent, and ₹50 lakh for professionals. GSTR-9 and GSTR-9C where the turnover thresholds are met, due 31 December. And for companies and LLPs, the ROC set.

This year those annual dates moved, which is worth knowing if you are planning cash flow. The CBDT pushed the tax audit report to 21 October 2026 and the audit-case return to 21 November 2026. The MCA then relaxed annual filings by circular on 24 October 2026, allowing AOC-4 up to 31 December 2026 and MGT-7 up to 31 January 2027 without additional fees. The AGM dates did not move.

Our compliance calendar lists every GST, income tax, TDS and ROC date for this month, with the days left on each.

What being late actually costs

Owners tend to treat late fees as a rounding error until they add up the year. They are not small.

• GST returns: ₹50 a day per return, ₹20 a day for a nil return, plus interest at 18 per cent a year on any tax paid late. Two returns a month running three months late is a four-figure number before the tax.
• TDS: interest at 1.5 per cent a month from the date of deduction, and ₹200 a day for a late quarterly return.
• Income tax return: a late fee of up to ₹5,000 under Section 234F, reduced to ₹1,000 if total income is up to ₹5 lakh, plus interest on unpaid tax.
• Professional tax: interest at 1.25 per cent a month on late payment, with penalty on top.
• LLP forms: ₹100 a day, with no upper cap. An LLP that forgets Form 8 for a year owes more than most LLPs earn in a quarter.
• DIR-3 KYC: ₹5,000 per DIN, and the DIN is deactivated until you pay.

The pattern is that the cheap-looking ones are per day and uncapped. Nothing here is worth saving a consultant's fee on.

Not sure which of these apply to you?

Send us your registration certificates on WhatsApp. We will tell you exactly which filings you are on the hook for and what a year of them costs.

Three things that go wrong locally

The GST number taken too early. A buyer asks for a GSTIN, the owner registers, and the ₹20 lakh and ₹40 lakh exemptions are gone for good. From that day you charge GST on everything and file every month. Sometimes that is the right call. It should be a decision, not a reflex.

PTRC registered and then forgotten. PTRC usually gets taken as part of an incorporation package, and nobody tells the owner it carries a monthly obligation. We see this most in Nalasopara and Virar with businesses that took a bundled registration two years ago and have never filed.

Books caught up in June. A year of invoices reconstructed in one week before the return is how input credit gets missed, and missed credit is money you do not get back. The Section 16(4) cutoff for FY 2025-26 credit is 30 November 2026, and in practice that means getting it into the October GSTR-3B due on the 20th. After that the credit is simply gone.

How we work

Everything goes on a calendar on day one, mapped to the registrations you actually hold rather than a generic checklist. You get a reminder before each due date, the acknowledgement after each filing, and a call when something changes, which this year it has, repeatedly.

The office is in Naigaon East, a few minutes from the station, and most clients never need to visit. We work across Naigaon East, Vasai-Virar, Nalasopara, Virar, Mira-Bhayandar and Palghar, and with Mumbai and Thane clients entirely online.

Call or WhatsApp +91 90041 66909, Monday to Saturday, 10 AM to 8 PM.

The short version

• Your compliance load is set by the registrations you hold. Count them before you count your turnover.
• Nil returns are returns. A GST number you no longer use should be cancelled, not ignored.
• Five dates run most months: the 7th, 11th or 13th, 15th, 20th or 22nd, and 25th.
• Late fees on GST, TDS and LLP forms are charged per day, and the LLP one has no cap.
• Claim your FY 2025-26 GST credit by 30 November 2026, which in practice means the October GSTR-3B due on 20 November.