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सभी सेवाएँProprietor ComplianceEnglish

Annual Compliance Plans for Freelancers and Proprietors

A proprietorship has no MCA filing, no annual return, no board meeting, no statutory audit. That is why people choose it, and why proprietors assume there is nothing to do. Everything is on the tax and GST side instead, and the deadlines are the same ones companies face.

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Transparent 3-tier pricing

Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.

starter

4,9997,499

Timeline: Annual retainer

ITR-4 presumptive filing
Advance tax computation
Presumptive versus regular books compared
ITR-3 with books
Bookkeeping
GST returns
TDS returns
Tax audit coordination
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standard

14,99919,999

Timeline: Annual retainer

ITR-4 presumptive or ITR-3 with books
Advance tax computation
Bookkeeping
GST returns — GSTR-1 and GSTR-3B
Form 26AS and AIS reconciliation
TDS returns
Tax audit coordination
Professional tax and Shop Act renewals

pro

29,99939,999

Timeline: Annual retainer

ITR-4 presumptive or ITR-3 with books
Bookkeeping and advance tax
GST returns including GSTR-9
TDS returns — Form 24Q and 26Q
Tax audit coordination
Professional tax and Shop Act renewals
Notice and defective return handling
Named CA on your file

सरकारी शुल्क — आपके द्वारा वास्तविक राशि पर देय

There is no government fee to file an income tax return, a GST return or a TDS return. What you pay the government is the tax itself, plus the Section 234F late fee and Section 234A interest if you file after your due date. Professional tax and Shop Act renewal fees are set by your state and paid at actuals.

ऊपर दी गई सभी कीमतें व्यावसायिक शुल्क हैं — GST और सरकारी शुल्क अतिरिक्त। 50% डिलीवरी पर।

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

यह कैसे काम करता है

Onboarding

Choose the scheme

Presumptive under 44AD or 44ADA, or regular books. We compute both — the presumptive rate is deemed income, not a discount, and it only wins where your real expenses are lower.

Quarterly

Advance tax

Due where liability exceeds ₹10,000. Presumptive filers pay all of it in one instalment by 15 March rather than four.

Monthly or quarterly

GST and TDS

GSTR-1 and GSTR-3B where registered, GSTR-9 above the threshold, and Form 24Q and 26Q where you are liable to deduct.

By 31 July or 31 Aug

File the return

ITR-3 or ITR-4 by 31 August 2026 in non-audit cases, or 31 October where tax audit applies with the audit report due 30 September.

मुफ़्त 15-मिनट CA परामर्श पाएँ

अपनी आवश्यकता बताएँ, 30 मिनट में CA कॉल करेगा।

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आवश्यक दस्तावेज़

Bank statements for every account used in the business
Sales invoices and receipts for the year
Purchase bills and expense records, if not on presumptive
Form 26AS and the Annual Information Statement
GST registration certificate and returns filed
TAN and TDS challans, where you deduct
Professional tax and Shop Act registration details
Investment proofs, if filing under the old regime

CorporateWalla® को क्यों चुनें?

Nothing goes to the MCA

A proprietorship is not registered with the MCA and has no ROC obligation at all. Everything sits on the income tax and GST side instead.

The Act that applies right now

FY 2025-26, the return you are filing now, is governed by the Income-tax Act 1961. The Income-tax Act 2025 took effect 1 April 2026 and applies to income earned from that date, which you file next year.

What changes next year

Sections 44AD, 44ADA and 44AE merge into a single Section 58 with a serial-number table, 44AB becomes Section 63, Forms 3CA/3CB/3CD become Form 26, and "Previous Year" and "Assessment Year" both become "Tax Year". Thresholds and rates carry forward unchanged.

Presumptive limits, current

44AD at ₹2 crore, or ₹3 crore where cash receipts are within 5 per cent, deeming 8 per cent or 6 per cent on digital receipts. 44ADA at ₹50 lakh, or ₹75 lakh on the same cash condition, deeming 50 per cent. An LLP cannot use 44AD; a traditional partnership firm can.

One advance tax instalment on presumptive

All of it by 15 March, not four quarterly payments. Missing that because you assumed quarterly is a common and avoidable interest charge.

Filing ITR-4 over the threshold is defective

It gets flagged under Section 139(9) with fifteen days to fix. ITR-3 is the right form where you keep regular books or exceed the presumptive limits.

अक्सर पूछे जाने वाले सवाल

No. It is not registered with the MCA and has no ROC obligation.

Proprietor Compliance प्रमुख शहरों में

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