GST
GSTR-1
Monthly · due 11th of next month
Outward supplies (sales) return. File details of every invoice raised in the previous month. Nil-rated if no sales — still must be filed.
Late fee ₹50/day (₹20 if nil) · max ₹5,000 per return
GST
GSTR-3B
Monthly · due 20th of next month
Summary return + tax payment. Must be filed even if zero revenue (nil return). Tax payment and ITC claim happens here.
Late fee ₹50/day (₹20 if nil) + 18% p.a. interest on unpaid tax
GST
GSTR-9
Annual · due 31 Dec of next FY
Consolidated annual return covering all monthly GSTRs. Optional if aggregate turnover <₹2 Cr. Reconciles your year of GST filings.
Late fee ₹200/day, capped at 0.5% of turnover
LLP · MCA
Form 11 — Annual Return
Annual · due 30 May
Declares partner details + contributions as of 31 March. First filing due 30 May 2026 for FY 2025-26. Required even with zero activity.
₹100/day late fee · no upper cap
LLP · MCA
Form 8 — Statement of Account & Solvency
Annual · due 30 Oct
Declares financial position and solvency. Signed by both DPs and certified by a practising professional (CA/CS/CMA).
₹100/day late fee · no upper cap
LLP · MCA
DIR-3 KYC
Annual · due 30 Sep
KYC for every Designated Partner holding a DIN. Both Arnav (11308436) and Seema (11308435) must file separately.
DIN deactivated + ₹5,000 reactivation fee per DIN
Income Tax
ITR-5
Annual · 31 Jul (non-audit) or 31 Oct (audit)
LLP income tax return. Audit applies only if turnover >₹1 Cr (goods) or >₹50L (services) / ₹10 Cr if >95% digital.
Up to ₹10,000 + 1% p.a. interest on tax
DSC
Digital Signature Renewal
Every 2 years (PantaSign Class 3)
Both DPs need valid DSCs to file anything with MCA or GST. Renew ~30 days before expiry. Check pantasign.com > Renew.
Cannot file returns · blocks MCA + GST