Call for query: +91 88-106-27-935, +91 96-259-13131
Call for Query: +91 88-106-27-935, +91 96-259-13131
Call for Query: +91 88-106-27-935, +91 96-259-13131

Annual Compliance (Proprietorship)

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Annual Compliance (Proprietorship)

9,999.0021,999.00

*Inclusive of all Govt. fees & taxes

Documents needed for Annual Compliance:

Following are the documents required for Annual Compliance:-

  • Invoices of Purchases and Sales during the year
  • Invoices of expenses incurred during the year
  • Credit Card Statements if Expenses are incurred by Proprietor on behalf on Company
  • Bank Statements from 1 April to 31 March for all bank accounts in the name of firm
  • Copy of GST Returns filed (If Any)
  • Copy of TDS Challans Deposited (If Any)
  • Copy of TDS Returns filed (If Any)
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Description

Annual Compliance (Proprietorship)

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Sole Proprietorship's of India have only the minimal statutory compliance, which are much lesser than those applicable to the private or public limited companies. It is mainly because of the fact that a sole proprietorship has a no separate legal entity different from its owner or proprietor, and this form of business entity does not avail the benefits of limited liability. The annual income of the proprietor is considered the annual income of the sole proprietorship firm.

Hence, like other business/service entities which are registered under the Ministry of Corporate Affairs, the sole proprietorship firms are not required to file any annual report or financial statements with the MCA. The main and major statutory compliance to be made by these proprietorship firms are thus tax related periodic and annual compliance. However, some more periodic or annual compliance may also be required for the purposes of business regulation/recognition. Thus, the major compliance for proprietorship's in India, are the following:

  • Accounting & Book Keeping
  • GST Returns
  • Annual Income Tax Returns
  • TDS Returns
 

Accounting & Book Keeping

All Proprietors are required to maintain accounts, ledgers and prepare financial statements at the end of each financial year.

GST Return Filing

GST Return Filing are mandatory returns for all proprietorship firms who obtain GST Registration. GST Returns are filed on monthly, quarterly & annually basis.

Income Tax Return

Income tax filing must be filed by all proprietorship’s firms having a taxable income over the exemption threshold. Tax Audit must be required if turnover is more than 1 crore*.

TDS Return Filing

TDS Return is also required to be filed by the proprietor who have TAN Number and are also required to deduct tax at source as per TDS Rules.

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